CHaP. 219.—An ACT to amend and re-enact an act entitled “an act to
protect sheep and other stock in the counties of this State,” approved
March 29th, 1908, so that said act when amended shall read as follows:

Approved March 13, 1912.

1. Be it enacted by the general assembly of Virginia. ‘That
it shall be the duty of the commissioners of the revenue in the
counties of this State to take annually, at the time of listing
tiie taxable property therein, a list of all dogs over three months
old, showing whether male or female, with the name of the own-
er or person in whose possession the same is found, upon the
oath or affirmation of the owner or housekeeper, or head of the
tamily, with whom, or on whose lot or plantatior. any dog or
dogs may be found, as to the number of dogs such person may
own or have, or as may be on his lot, plantation, or premises,
whether owned by him (or her) or not, and shall return such list
of dogs to the clerk’s office of their respective counties at the
time when they return their lists of taxable property, under the
like fines, penalties, and forfeitures as are now incurred by them
for neglect of similar duties under existing laws as to their du-
ties in listing and returning taxable property.

2. That in every case where the owner of the dog fails to
pay by the first day of July next succeeding the return of said
lists the license tax provided for in the third section of this
act, it shall be the duty of the constable of the district in which
said delinquent resides to kill said dog, for which he shall re-
ceive a fee of fifty cents out of the funds hereinafter provided,
and to that end the said constable shall obtain annually during
the month of July from the county treasurer a list of all de-
linquents under this act in his district, and shall, within thirty
days after receiving such list, kill said dogs, unless the tax on
them, together with a fee of twenty-five cents, to said constable
is forthwith paid, and on his failure so to do, when practicable,
he shall pay a fine of five dollars for each dog he so fails to kill.
The constable shall at the expiration of the thirty days account
to the treasurer of his county for all taxes collected by him un-
der this section.

3. That when said commissioners of the revenue shall have
ascertained the number of dogs, they shall assess a license tax
of fifty cents per head on all male dogs, and all spayed fe-
male dogs, and one dollar per head on all unspayed female
dogs, and the said sums so assessed shall be collected and ac-
counted for by the county treasurer as county levies are by law
directed to be collected and accounted for, and the treasurer
shall keep a separate account of the fund arising from said tax.
The said fund shall be, and the same is hereby, appropriated for
remunerating the inhabitants of said counties for any loss they
may sustain from dogs killing or crippling their sheep, lambs,
or any other stock, and for paying the expenses necessary to
carry this act into effect; and any balance remaining on hand
for any year shall be appropriated to the county school fund of
public schools, or to the public road fund, as the board of super-
visors may determine, to be used in accordance with the law gov-
erning the disposition of such funds.

4. If it be found that the fund arising from this act for any
year shall be insufficient to pay expenses incident to execution
of this law, and then to pay the whole amount of damages in-
flicted by dogs on the owners of sheep, lambs, or other stock
property in any of said counties, each sufferer shall be paid out
of said fund in proportion to the loss sustained.

5. That it shall be the duty of any justice of the peace in
said counties, on the application of the owner of sheep, lambs,
or other stock, or his agent, which have been killed or wounded
by dogs (not his own), after the passage of this act, to issue
a summons to three discreet persons, who are qualified voters
(two of whom may act), who, being legally sworn, shall go
forthwith on the premises where such sheep, lambs, or other
stock may be, and examine into the facts and justice of the
claim, and appraise the amount of damages sustained by the
owner; such damages not to exceed the assessed value of said
sheep, lambs or other stock, and when said sheep or other stock
were not in possession of said owner at the time of assessment,
the damage shall be the assessed value of sheep, lambs, or other
stock of like grade and quality in the community, where such
sheep, lambs or stock are killed or crippled, said appraisers
shall return an accurate statement under their hands to a jus-
tice, who, if it appears that such sheep or other stock were
killed or crippled, by dogs not belonging to the owner of said
sheep or other stock, shall approve the said return by endors-
ing the same, and shall forward all the papers to the clerk of
his respective county, who shall receive the same and present
them to the board of supervisors at their next meeting; pro-
vided, however, that the summons, appraisement and other pro-
ceedings before the justice of the peace required by this sec-
tion may be dispensed with, in all cases where the owner of such
sheep, lambs, or other stock, or his agent shall produce be-
fore the board of supervisors proof satisfactory to them of
the amount of his damage and his right to the benefit of this
act, and upon such proof the board of supervisors shall enter
in their book an allowance of said damages.

6. All payments made by the treasurer out of funds created
by this act shall be on the order of the board of supervisors
certified by the clerk of said board.

7. The treasurer shall annually, at the yearly meeting of
the board of supervisors, make a statement to said board of
his receipts and disbursements of this fund, and said board shall
then order the payment of the damages allowed by them, or
such part thereof as they may be able to pay out of said fund,
and all payments of said fund shall be made within sixty days
after said yearly meeting; at the expiration of the said sixty
days the said treasurers shall make a final settlement of this
fund with the said board of supervisors, and said settlement
shall be recorded by the clerk of the county.

8. The fees of officers employed in the execution of this act
shall be similar to those received for like service, and when
none are prescribed by the law, the board of supervisors shall
make such compensation as they may deem right, all of which
shall be paid out of such fund.

9. This act shall not affect sections four hundred and nine-
ty-nine, five hundred, twenty-one hundred and_ ninety-two,
twenty-one hundred and ninety-three, twenty-two hundred and
three, and thirty-seven hundred and eleven of the Code of
eighteen hundred and eighty-seven.

10. All dogs in this State which have been assessed with a
license tax pursuant to this act, and upon which the said li-
cense is not delinquent, shall be deemed personal property, and
may be the subject of larceny and malicious or unlawful tres-
pass.

1X. All acts or parts of acts in conflict herewith are hereby
repealed.

12. Provided, however, the provisions of this act shall not
apply to any incorporated city or town of this state now or
hereafter having a municipal dog tax law, or to any county now
having a special dog tax law; and provided, further, that the
provisions of this act shall not apply to the counties of Caro-
line, Nansemond, Isle of Wight and Lancaster.