CHAPTER 178

An Act to amend and reenact § 28-186 of the Code of Virginia, as
amended, as to oyster barrelers, shuckers and packers. CH 388]

Approved March 6, 1954
Be it enacted by the General Assembly of Virginia:

1. That § 28-136 of the Code of Virginia, as amended, be amended and
reenacted as follows:

§ 28-136. Oyster barrelers, shuckers and packers.—(a) Tax gradu-
ated by amount of oysters handled.—Every person, firm or corporation
engaged in the business of shucking or packing oysters in this State shall
pay a license tax for the privilege of transacting such business, to be
graduated by the amount of oysters barreled, shucked or packed by him
during the period for which his license is granted.

(b) Barrelers.—Every person engaged in buying oysters for mar-
keting in barrels shall pay a yearly license tax, beginning * January first
of each year, to be graduated as follows: (1) For any number of barrels
under one hundred bought and marketed, two dollars and fifty cents;
(2) for one hundred barrels and over, up to two hundred and fifty, four
dollars and fifty cents; (3) for two hundred and fifty barrels and over,
up to five hundred, five dollars and fifty cents; (4) five hundred barrels
and over, seven dollars and fifty cents.

(c) Shuckers and packcrs.—For every license to a person, firm or
corporation engaged in the business of shucking or packing oysters the
license taxes shall be graduated as follows: (1) For any numbers of
gallons under one thousand, a tax of two dollars; (2) for one thousand
gallons or over, up to ten thousand, a tax of five dollars and fifty cents;
(3) for ten thousand gallons or over, up to twenty-five thousand, a tax
of ten dollars and fifty cents; (4) for twenty-five thousand gallons or
over, up to fifty thousand, a tax of twenty dollars and fifty cents; (5) for
fifty thousand gallons or over, up to one hundred thousand, a tax of thirty
dollars and fifty cents; (6) for one hundred thousand gallons or over, up
to two hundred thousand, a tax of fifty dollars and fifty cents; (7) for
two hundred thousand gallons or over, a tax of one hundred dollars and
fifty cents.

(d) Reports required of licensees—To ascertain the amount of
oysters marketed it shall be the duty of such person, firm or corporation,
on the first day of * January of each year, or within ten days thereafter,
to make report in writing, under oath, to the oyster inspector for the
district for which he was licensed, showing the amount of oysters,
actually shucked or packed or sold in barrels by him during the next
preceding twelve months.

(e) Report of violation; penalty.—Each inspector shall report every
oyster packer who shall fail to comply with the requirements of this
section. Any person, firm or corporation violating the provisions of this
section, or making a false report, shall pay a fine of not less than thirty
dollars nor more than one thousand dollars for each offense.

(f) Tax in lieu of other taxes on capital——The sum imposed under
and by virtue of this section shall be in lieu of all taxes for State pur-
poses on the capital actually employed in such business. The word
“capital” shall include moneys and credits actively used in carrying on
the business, including goods, wares and merchandise on hand, and all
solvent bonds, demands, and claims made and contracted in the business
during the preceding year. Real estate shall not be held to be capital, but
shall be assessed and taxed as other specific property.

(g) Other property listed and taxed.—All other property held by
such person, firm or corporation shall be listed and taxed as other property.

(h) Collection and disposition of license tax.—The sum required by
this section to be paid when the license is taken out shall be collected in
the same manner that the amounts required to be paid for other licenses
under the oyster laws of the State are collected, and shall be accounted
for as part of the oyster fund.