CHAPTER 650

An Act to impose a tax on oysters taken from the public rocks; to provide
for the administration of such tax; to prohibit certain acts and to
provide penalties for violations; to provide for the disposition of the
revenues; and to repeal certain acts.

[H 221]

Approved April 4, 1952

Be it enacted by the General Assembly of Virginia:

1 § There is hereby imposed a tax on all oysters taken from the
public rocks. The tax shall be at the rate of two cents per bushel. The tax
shall apply to the bushel before shucking.

§ 2. The person taking such oysters shall be liable for the payment
of the tax and all persons buying such oysters in this State shall collect
such tax and pay the same to the Commission of Fisheries, hereinafter
referred to as Commission. The Commission is authorized to adopt such
regulations as may be required for the administration of the tax.

. The proceeds of the tax shall be expended by the Commission
in a shell planting program so as to rehabilitate the oyster industry.
§ 4. The tax due hereunder if not paid may be collected as are

other State taxes in proceedings to collect the same when delinquent.
Any person failing or refusing to pay the tax due hereunder,
or violating any provisions of this act or regulation of the Commission
adopted hereunder shall be guilty of a misdemeanor and punished as pro-
vided by law.
2. All acts and parts of acts in conflict herewith are repealed to the
extent of such conflict.
3. After July 1, 1953, this tax and all other taxes and rentals collected
on oysters and oyster grounds shall be applied to the oyster repletion fund.
ae This act shall be in force on and after July one, nineteen hundred and
ty-two.