Chap. 208.—An ACT providing that all dogs in this State whieh have been
assessed with a license tax pursuant to an act entitled “an act to amend and
reenaet chapter 402 of the acts of assembly, — session PO 1-2
entitled an act. to protect sheep and other stock in the counties of the State,
and to amend the title thereof so as to provide for imposing a lieense tax on
dows,” approved February 12, 1903, upon whieh said license tax is not delin-
quent, or which have been assessed with a Heense tax or other tax pursuant to
anv ordinance of any incorporated city or town of this State now or hereafter
having municipal law providing for or imposing a license tax or other tax on
dovs, or pursuant to any special dog tax law of any county, and upon whieh said
license tax or other tax is not delinquent, shall be deemed personal property,
and aay be the subject of Jareeny and malicious or unlawful trespass: and re
pealing section 499 of the Code of Virginia as amended and re-enacted by an
act entitled “an act to amend and re-enact section 499 of the Code oF Vir-
ginia in relation to the listing of dogs for taxation.” approved Mareh 7, 1900,
and seetions 500 and 501 of the Code of Vi irginia, and all other acts or parts of
acts inconsistent herewith,

Approved May 9, 1903,

Be it enacted by the general assembly of Virginia. That all des in
this State which have been assessed with a Heense tax pursuant to an act
entitled an act to amend and re-enact chapter four hundred and two af
the acts of assembly, session nineteen hundred and one and nineteen huo-
dred and two, entitled an act to protect sheep and other stovk in the coun-
ties of this State, and to amend: the title thereof so as to provide for im-
posing a license tax on dogs, approved February twelfth, nineteen jun-
dred and three, upon which said Heense tax is not delinquent, or which
have been assessed with a license tax or other tax pursuant to anv orli-
nance of any incorporated city or town of this State. now or hereafter
having a municipal law providing for or imposing a license tax or other
tax on dogs, or pursuant to any special dog tax law of any county, and
upon which the said license tax or other tax is not delinquent.and no other
dogs shall be deemed personal property, and may be the subject of lar-
cony and malicious or unlawful trespass, but it shall not be nee essary in
any prosecution under this act to prove that the accused had knowledge
that any such dog had been so assessed with any such leense tax or other
tax, or that the same was not de Jinquent.

>». Scetion four hundred and ninety-nine of the Code of Virginia, as
anended and re-enacted by an act entitled “an act to amend and re-enact
section four hundred and ninety-nine of the Code of Virginia, in relation
to the listing of dogs for taxation,” approved March seventh, nineteen
hundred, and sections five hundred and five hundred and one of the
Code of Virginia, and all other acts or parts of acts inconsistent with
this act are hereby repealed, but the board of supervisors of any county
having a special dog tax law may, in their discretion, provide that this
act shall not apply. to the dog ‘assessed for taxation within their said
county.

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