CHAPTER 599

An Act to amend the Code of Virginia by adding a new section numbered
58-288.1, relating to the revenue license taxation of auctioneers for
livestock markets.

[H 683]

Approved April 3, 1952

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a new section num-
bered 58-288.1, as follows:

§ 58-288.1. Auctioneers for livestock markets.—Notwithstanding
other provisions of law, any individual desiring to act as auctioneer for
livestock markets may take out a livestock market auctioneer’s license
upon the payment of a tax of fifty dollars. This license shall permit such
individual to act as auctioneer for livestock markets throughout the
State, and under it he may auction for any livestock market anything that
such livestock market is authorized to sell at auction. This license is not
issuable quarterly nor shall the tax thereon be subject to proration.
Nothing in this section shall be construed as exempting any livestock
market itself from any taxation imposed by, law. However, where the
auctioneer at any particular livestock market is the owner of at least one-
half (14) interest in that market he shall not be required to obtain an
auctioneer’s license to sell at that market.

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