Chap. 128.—An ACT providing for the taxation of dogs in Grayson county,
and the disposition of the revenue derived therefrom.

Approved February 14, 1901.

1. Be it enacted by the general assembly of Virginia, That every per-
zon in the county of Grayson desiring to keep one or more dogs shall
render to the commissioner of the revenue for the district of said county
in which he resides at the time he renders to such commissioner a list
of his personal property for taxation, a statement containing the name
or names and description of such dog or dogs, and such commissioner
shall place or cause to be placed on the list of personal property and
poll of such person taken and returned by him, an abstract of such
statement so delivered to him.

2. The treasurer of said county shall place on the road tax ticket
prepared by him in accordance with the special road law enacted by
the general assembly for said county, at the session of eighteen hundred
and ninety-nine and nineteen hundred, approved March the sixth, nine-
teen hundred, of each person so rendering him a description of such
dog or dogs, making a separate ticket therefor when necessary, the sum
of seventy-five cents for cach dog or spayed bitch, and two dollars and
fifty cents for each unspayed bitch so described, which said sums shall
be collected and applied as other road taxes are collected and applied in
said county under said special road law governing said county.

3. It shall be unlawful for any person in said county to keep any dog
or dogs without having rendered to the proper commissioner of the
revenue of said county the description mentioned in section one of this
act, and to make default in the payment of the sum assessed against
him on account of such dog or dogs as provided in section two of this
act, longer than the first day of June of the year following, and any
person violating this act shall be deemed guilty of a misdemeanor and
fined the sum of five dollars and costs, which fine and costs shall be
determined and adjudged against him, as are other misdemeanors under
the general laws of this state.

4. All laws and parts of laws in conflict herewith are to that extent
hereby repealed.

5. This act shall be in force from its passage.