CHAPTER 47

An Act to amend and reenact § 8-249 of the Code of Virginia, relating
to severance tax on bright flue-cured tobacco. CH 123]

Approved February 19, 1960

Be it enacted by the General Assembly of Virginia:
ha That § 3-249 of the Code of Virginia be amended and reenacted as
ollows:

§ 8-249. There is hereby levied on all bright flue-cured tobacco
severed from the soil in Virginia, beginning with the crop of nineteen
hundred * sixty, an excise tax as follows: On such tobacco produced on
each acre or fractional part of an acre greater than one-half, * fifty cents;
on such tobacco produced on a fractional part of an acre less than one-
half, * twenty-five cents. In determining the amount of acreage planted in
bright flue-cured tobacco the official allotment books issued shall be prima
facie evidence of such amount.