CHAPTER 377

An Act to amend and reenact § 58-64, as amended, of the Code of
Virginia, relating to exemptions from the State tax upon the recorda-
tion of deeds and deeds of trust. [H 553]

Approved March 14, 1956

Be it enacted by the General Assembly of Virginia:

1. That § 58-64, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-64. The taxes imposed by §§ 58-54 and 58-55 shall not apply
to any deed conveying real estate to an incorporated college or other
incorporated institution of learning, not conducted for profit, where such
real estate is intended to be used for educational purposes and not as a
source of revenue or profit; nor to any deed conveying real estate to the
trustee or trustees of any church or religious body, where such real estate
is intended to be used exclusively for religious purposes, or for the resi-
dence of the minister of any such church or religious body; nor to any
deed conveying property to the State or to any county, city, town, district
or other political subdivision of this State, nor to any deed conveying
property to the Virginia Division United Daughters of the Confederacy ;
nor to any deed conveying property to any nonstock corporation organ-
ized exclusively for the purpose of owning and/or operating a hospital or
hospitals not for pecuniary profit; nor to any deed of trust or mortgage
given by an incorporated college or other incorporated institution of learn-
ing, not conducted for profit, nor to any deed of trust or mortgage given
426 ACTS OF ASSEMBLY [va., 1956

by the trustee or trustees of a church or religious body; nor to any deed
of trust or mortgage given by any nonstock corporation organized exclu-
sively for the purpose of owning and/or operating a hospital or hospitals
not for pecuniary profit. The words “trustee or trustees”, as used in this
section, mean the trustees mentioned in § 67-8 and the ecclesiastical
officers mentioned in § 57-16.