Chap. 67.—An ACT to authorize the treasurer of the county of Hanover to re-
turn to citizens of said county the amount paid by each respectively on ac-
count of the dog tax levied by the board of supervisors under act approved
sth of March, 1894.

Approved January 16, 1896.

Whereas the board of supervisors of the county of Hanover, acting
under authority of the act entitled an act authorizing the board of
supervisors of each county in the state to levy a tax on dogs, and to
enforce the collection of said tax with certain penalties in case of
failure to pay the same, approved March fifth, eighteen hundred and
ninety-four, did levy the tax therein referred to in Hanover county ;
and whereas said tax was forthwith repealed, but pending the time
said levy was in force, certain collections of said tax were made by
the treasurer of said county of Hanover from certain of the citizens
of said county, which said collections amounted in the aggregate to
about fifty dollars; and

Whereas it is an undue hardship upon the said citizens who paid
said levy, and they are fairly entitled to have the amount paid by
each, respectively, refunded; and

Whereas the said treasurer has made no settlement in respect
thereto with the said board of supervisors of the said county of Han-
over, but the same is being held by the said treasurer, with the per-
mission of the said board, awaiting the result of the application to
ae general assembly of Virginia for relief in the premises: there-
ore,

1. Be it enacted by the general assembly of Virginia, That the
treasurer of the county of Hanover be, and he is hereby, authorized
to return to the citizens of said county the amount paid by each, re.
spectively, fof and on account of the dog tax so levied a aforesaid by
said board of supervisors.

2. This act shall be in force from ite passage.