                                 CODE OF VIRGINIA

USES AND TAX ON LESSER SEAL (§ 1-504)

The lesser seal shall be affixed to all grants for lands and writs of election
issued by the Governor; to all letters of pardon and reprieve; to all
commissions, civil and military, signed by the Governor, and to all other
papers, requiring a seal, authorized to be issued by the Governor for the
purpose of carrying the laws into effect within the Commonwealth; and also, when
deemed necessary by the Secretary of the Commonwealth, may be used by him as an
authentication of his official signature. No tax shall be imposed on the use of
such lesser seal, except upon commissions appointing notaries, and commissioners
in other states for taking acknowledgments, and upon certificates of the
Secretary of the Commonwealth, when, at the request of the parties desiring such
certificates, the seal is attached. In all such cases the tax shall be the same
as upon the great seal, and shall be collected and accounted for in the same
manner.

HISTORY: Code 1950, § 7-31; 1966, c. 102, § 7.1-31; 2005, c. 839.