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Sec. 16A-103. Telegraph companies.

On telegraph companies or agents, each for business done
between this and other points within the state, and not including
any business done to or from points without the state, and not
including business in which messages although to or from points
within this state, pass through territory without the state, and not
including any business done for the government of the United
States, its officers, or agents, a license tax of one hundred dollars
shall be paid. Provided, that any company taxed under this
section whose receipts do not exceed three thousand dollars per
annum, the tax shall be fifty dollars. (4-7-69, § 80.)