bling device under section one of chapter one hundred and fiftyone of the code, five dollars for each machine or device.

Sec. 107. On every license to carry on the business of a money broker or private banker, seventy-five dollars.

Sec. 109. On every license to keep a roller skating rink for public use or resort in a city or town with a population of ten thousand or more, one hundred dollars; in a city or town with a population of more than five thousand, but less than ten thousand, fifty dollars; and in a city or town with a population not exceeding five thousand, twenty-five dollars.

On every license to keep or maintain a public park to which admission is obtained for money or reward, in counties of over thirty thousand inhabitants, twenty-five dollars; in counties of less than thirty thousand and more than twenty thousand inhabitants fifteen dollars; in counties of less than twenty thousand inhabitants, ten dollars; but such license for such public park shall not be construed to be in lieu of, or to include any other license now required by law on any subject of taxation located at or in said park or elsewhere, and every park to which admission is obtained for money or other reward shall be construed and held to be subject to the provisions of this chapter. Nothing herein contained shall be construed or held to authorize the sale of any intoxicating drinks in said public park without a state license therefor as required by law, and where such license therefor may have been obtained it shall not authorize the sale of any such intoxicating drinks on Sunday, but the furnishing of food and drinks (other than intoxicating liquors), if a state license has been obtained therefor, to visitors is allowed as well as any other licensed subject, the sale or use of which is now authorized by law.

On every license to act as a fortune teller, five dollars; on every license to conduct the business of a labor agency, one hundred dollars; any person or corporation who hires or contracts with laborers, male or female, to be employed by persons other than himself and to be transported out of the state for employment in another state, shall be deemed a labor agency within the meaning of this clause.

Sec. 113. On every license to sell or barter patent rights, ten dollars; on every license to carry on or practice the business of a collection agency; ten dollars.

Sec. 115. On every license to sell sewing machines, stoves or

ranges, if the salesman thereof travels with or without a vehicle, ten dollars; on every license to sell organs or other musical instruments if the salesman thereof travels and sells from a wagon or other vehicle, twenty dollars; on every license to sell lightning rods if the salesman thereof travels, ten dollars; on every license to travel and receive subscriptions for, or in any manner furnish books, maps, prints, pamphlets or periodicals, except such books, pamphlets, and periodicals that be of a religious or ethical nature, ten dollars; provided, that a license to travel and receive subscriptions for, or furnish books, maps, prints, pamphlets or periodicals shall be granted by the auditor and be co-extensive with the state.

Sec. 117. The state tax on every license for a theatrical performance shall be ten dollars for one week, and no such license shall be issued for less than one week; but if such performance be in a city or town of a population of twenty thousand or more the tax shall be twenty dollars; if the population be more than ten thousand and less than twenty thousand, fifteen dollars; if the population be ten thousand or less, ten dollars; provided, that a theater, opera house or other permanent place for public shows may have a license by paying a tax as follows:-if in a city of twenty thousand or more for three months, for seventy-five dollars; for six months, for one hundred dollars; or for one year, one hundred and twenty-five dollars; if in a city or town of more than ten thousand and less than twenty thousand, for three months, forty dollars; for six months, sixty dollars; and for one year, one hundred dollars; if the population be ten thousand or less, for three months, twenty dollars; for six months, thirty dollars or for one year, forty dollars; if such theater or other permanent place be outside of an incorporated city, town or village, the rate shall be the same as that for a city, town or village of a population of ten thousand or less."

Sec. 120. The state tax on every license to exhibit a cireus shall be fifty dollars for each exhibition; on a license to exhibit a menagerie the tax shall be thirty dollars for each exhibition; on a license to exhibit a circus and menagerie combined, seventy-five dollars for each exhibition; on a license to exhibit each and every side show in the vicinity of a cireus and menagerie, or circus and menagerie combined. ten dollars for each exhibition; on a license to exhibit a trained animal or dog and pony show, thirty dollars

for each exhibition; on a license to exhibit a wild west show, fifty dollars for each exhibition; upon a license to exhibit a magic lantern, vitascope or similar entertainment, two dollars and fifty cents for each exhibition; on a license to exhibit a street or other carnival, five dollars a week for each separate entertainment or exhibition for which a fee is charged, and on a license to exhibit any other show, ten dollars for each exhibition except that a license tax to exhibit a museum or public show where the admission is ten cents, shall be four dollars a day or twenty dollars a week.

Every show, exhibition or performance, such as is prescribed in the next preceding paragraph, whether under the same canvas or not shall be construed to require a separate license therefor, whether exhibited for compensation or not; and upon any such show, exhibition or performance being concluded, so that an additional fee for admission be charged in lieu of a check authorizing the holder to re-enter without charge, it shall be construed to require an additional license for any further or other show, exhibition or performance.

Sec. 120a. Any corporation or association chartered and organized as a social club in this state which shall desire to keep on hand at its club house or other place of meeting, wines, ardent spirits, malt liquors, or any mixture thereof, alcoholic bitters, or bitters containing alcohol, or fruit preserved in ardent spirits, to be sold directly or indirectly, or given away to the members of such corporation, shall on or before the thirtieth day of April in each year make application to the county clerk wherein the club house or other place of meeting of such corporation is located, for a certificate of license; the person making the application for such license shall file with the clerk of the county court an affidavit showing the number of persons who have been members of such corporation during the preceding year, and the clerk of the county court shall file such affidavit in his office which shall be open to the examination and inspection of the prosecuting attorney or the state tax commissioner, and assess the taxes against such corporation or association at two dollars for every person who has been a member thereof during the preceding year, and the applicant shall pay the license tax as other license taxes are paid; provided. the license tax to the state shall not in any case exceed five hundred dollars; unless and until the said tax has been paid any person concerned in keeping such wine, ardent spirits, malt liquors or

mixtures thereof, alcoholic bitters, bitters containing alcohol or fruit preserved in ardent spirits and sell, directly or indirectly, or giving away the same or any part of the same, to any member or members of such corporation, shall be subject to the penalties prescribed by section three of this chapter for persons selling spirituous liquors, wines, porter, ale, beer or drinks of like nature without a state license therefor.

Any corporation or association chartered and organized as a social club and paying the tax above prescribed shall be entitled to distribute and dispense wines, ardent spirits, malt liquors or any mixture thereof, alcoholic bitters or bitters containing alcohol, or fruit preserved in ardent spirits, to and among its members, without obtaining any license or paying any further tax, either state, municipal or county, for the said privilege, than is above prescribed; provided, that the said corporation is organized and conducted as a bona fide social club; and provided, further, that no person or corporation shall be entitled by the payment of the tax above prescribed to conduct the business of a wholesale or retail liquor dealer for which a license is required under the existing laws of the state. Upon complaint of any person that any such corporation, so chartered as a social club is being conducted, or has been conducted, for the purpose of violating or evading the laws of this state regulating the licensing and sale of liquors, and after service of such complaint on such corporation at least ten days before the hearing of said complaint, the circuit court of the county wherein is located its place of business or meeting, or the judge thereof in vacation, shall inquire into the truth of said complaint and if the court or judge in vacation shall adjudge that the said corporation is being conducted, or has been conducted, for the purpose of violating or evading the laws of the state regulating the licensing and sale of liquors, the chartered rights and franchises of said corporation shall cease and be void without any further proceedings, and the said corporation and all persons concerned in the violation or evasion of said law shall be subject to the penalties prescribed by section three of this chapter for the sale of intoxicating liquors without a state license therefor.

No corporation or organization chartered and organized as a social club shall be entitled to the privileges of this act unless annually, at a session of the county court held prior to the first day of May for each county wherein such club is, the president or secretary

of such club shall, upon oath or by affidavit, filed with the court that such membership exceeds thirty bona fide members, and that such organization is a bona fide social club and not an organization created or conducted for the purpose of violating or evading the laws of this state regulating the licensing and sale of liquors; and the word "members" wherever used in this act shall not apply to any person under the age of twenty-one years; provided, that any corporation or association chartered and organized as a social club which only operates a part or portion of a year may secure the license herein provided for the part or portion of such year it is in actual operation, and the license tax shall be in proportion to the annual tax for such time as such club is operated.

Sec. 140. Every telegraph, telephone or express company having its principal place of business in this state and incorporated by an act of the general assembly of Virginia passed before the twentieth day of June, one thousand eight hundred and sixty-three, or heretofore or hereafter incorporated under and pursuant to any act of the legislature of this state, shall be deemed a domestic company; and every other telegraph. telephone or express company, a foreign

company.

Sec. 141. Every foreign telegraph, telephone and express company doing business in this state, or the agent or agents thereof, shall annually make returns to the auditor as follows: provided, that where there are several agents of any such company in this state the returns may be made by any one of them on behalf of all; and provided, further, that this act shall not apply to telegraph lines owned and operated by railroad companies for railroad purposes only.

Sec. 142. If such returns be made on behalf of a telegraph or telephone company they shall show the full number of miles of telegraph or telephone line used or operated by the said telegraph or telephone company within this state during the annual period ending December thirty-first next preceding, but in ascertaining said. mileage no more than one line of wire shall be counted or measured.

Sec. 143. If the returns be made on behalf of any express company they shall show the full number of miles of road used or operated by said express company within this state during the period to which such returns relate.

Sec. 144. The said return shall be made within twenty-one days after the first day of February in every year, and shall include the full number of miles of road used or operated by said express com