CHAPTER 61

AN Act to amend and reenact §§ 58-838.5 and 58-838.8 of the Code of
Virginia, relating to the forest products tax so as to make certain
increases therein.

[S B 61]

Approved February 17, 1956

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-838.5 and 58-888.8 of the Code of Virginia be amended and
reenacted as follows:

§ 58-838.5. The tax hereby imposed shall be measured at the follow-
ing rates:

__ (1) On pine and cedar lumber in its various sizes and forms, including
railroad switch ties, bridge timber and dimension stock * fifteen cents per
thousand feet board measure.

(2) On hardwood, cypress and all other species, * seven and one-half
cents per thousand feet board measure.

(3) On timber sold as logs and not converted into lumber or other
products in this State, the rate shall be * fifteen cents per thousand feet log
scale, Doyle Rule, on pine and cedar; and * seven and one-half cents per
thousand feet log scale, Doyle Rule, on other species; except that logs under
eight inches in diameter inside bark at the small end shall be scaled as
containing one foot log scale for each foot length or fraction thereof.

(4) On veneer logs the rate shall be * fifteen cents per thousand board
feet log scale, Doyle Rule, for pine and cedar; and * seven and one-half
cents per thousand board feet log scale, Doyle Rule, for other species.

(5) On pulpwood, excelsior wood, chemical wood, bolts or billets, fuel
wood, tan bark and other products customarily sold by the cord, * seven
and one-half cents per standard cord of one hundred and twenty-eight cubic
feet when the species is pine or cedar, and * three and three-quarters cents
per cord on all other species.

(6) On railroad cross ties * one-half cent per piece on species of pine
and cedar, and * one-third cent per piece on all other species.

(7) On posts, and mine ties, mine props, round mine collars and other
types of timber used in connection with mining and ordinarily sold by the
piece, the rate per one hundred pieces shall be as follows: where each piece
CH. 61] ACTS OF ASSEMBLY 51

is four feet or less in length, * six cents for pine and cedar and * three
cents for other species; and where each piece is more than four feet but
not over eight feet in length, * nine and three-fourths cents for pine and
cedar and * four and * three-fourths cents for other species; and where
each piece is more than eight feet in length, * twelve cents for pine and
cedar and * siz cents for other species; or if the taxpayer elects, he may
pay the taxes due on the above forest products at the rate of * sixteen and
one-half cents per one thousand lineal feet for pine and cedar and * eight
and * one-fourth cents for other species.

_ (8) On piling and poles of all types, * two-sevenths of one per cent
on invoice value F. QO. B. loading out point.

(9) On keg staves the rate shall be * one-half cent per standard four
hundred inch bundle and one and one-half cents per hundred keg heads,
and on tight cooperage, one and one-half cents per one hundred staves and *
three cents per one hundred heads.

(10) On any other type of forest product not herein enumerated,
severed or separated from the soil, the Commissioner shall determine a
fair unit tax rate, based on the cubic foot wood volume relationship be-
tween the product and the cubic foot volume of one thousand feet board
measure of pine or cedar lumber when the product is pine or cedar, or on
the unit rate of hardwood lumber when the product is a species other than
pine or cedar.

§ 58-838.8. Every manufacturer shall, within thirty days after the
expiration of each quarter, expiring, respectively, on the last day of March,
June, September and December of each year, file with the Department
a return under oath, on forms prescribed by the Department, showing the
kinds of forest products and the gross quantity of each manufactured dur-
ing the preceding quarter by such manufacturer, the county or counties in
which such products were severed from the soil, and the gross quantity,
if any, of such forest products severed from soil outside of this State, and
such other reasonable and necessary information pertaining thereto as the
Department may require for the proper enforcement of the provisions of
this chapter. .

At the time of rendering such quarterly returns, the manufacturer
shall pay to the Department the forest products tax herein imposed, with
respect to all forest products severed from the soil in this State and em-
braced in such return.

Any manufacturer of rough lumber who, during any one calendar
year, manufactures five hundred thousand or less feet may elect to pay
a flat tax of * sixty dollars when the amount cut is between five hundred
thousand feet and three hundred thousand feet, and a flat tax of * thirty
dollars when the amount cut is three hundred thousand board feet or less.
The tax shall be payable to the Department within thirty days after the
last day of December of each year and the manufacturer shall submit to
the Department with said tax, forms prescribed by the Department, certify-
ing under oath that he had actually manufactured a quantity of rough
lumber in accordance with the foregoing schedule during the preceding
calendar year.

Any person who severs for sale one hundred or less cords of fuel
wood, or five hundred or less posts for fish net poles, during any one
calendar year may elect to pay the tax due within the thirty days after
the last day of December of each year and submit to the Department with
said tax, forms prescribed by the Department, certifying under oath, as
to the quantity of product severed during the preceding calendar year.

Such manufacturers or severers shall not be required to keep and
preserve such records as are required in § 58-838.10. The elective pro-
visions of this section shall apply as one-half calendar year for the period

July first to December thirty-first, nineteen hundred and forty-eight.

fifty This act shall be in force on and after July one, nineteen hundred
“six.