Chap. 87.—An ACT to umend and re-enact section 4 of an act entitled an act
for the protection of sheep in Rockingham county, approved January 30,
1804, as amended by an act approved March 4, 1916, {S B 110]

Approved March 1, 1918.

1. Be it enacted by the general assembly of Virginia, That sec-
tion four of an act entitled an act for the protection of sheep in
Rockingham county, approved January thirtieth, eighteen hundred
and ninety-four, as amended by an act approved March fourth, nine-
teen hundred and sixteen, be amended and re-enacted so as to read
as follows:

Sec. 4. That when said assessors shall have ascertained the num-
ber of dogs they shall assess a license tax of a sufficient amount per
head on all male and female dogs to pay all sheep losses caused by
dogs, such tax to be double the amount on female dogs as that upon
male dogs and spayed female dogs. Such loss shall be ascertained
by the board of supervisors, and they shall fix the amount of license
tax on each dog and furnish same to the assessors on or before July
first of each year. Said board of supervisors shall use as a basis of
estimate to arrive at. such license tax the sheep losses sustained from
July first to June thirtieth of the preceding fiscal year. Should
there be a surplus, the same shall be carried into the dog-tax fund
of the succeeding year. Should there be a deficit, the same shall
be made up in the levying of the ensuing year, in all cases regulat-
ing the dog-tax fund with the sheep losses as nearly as possible;
and said sums so assessed shall be collected, or caused to be col-
lected, and accounted for by the county treasurer as county levies
are by law directed to be collected and accounted for; and the treas-
urer shall keep a separate account for the fund arising from said
tax and the fines or penalties resulting from the execution of this
act. The said fund shall be, and is hereby, appropriated for
remunerating the inhabitants of said county for any loss they may
sustain from dogs killing or crippling their sheep, and for paying
any expenses in enforcing this act not otherwise provided for; pro-
vided, however, if at any time the fund for any one year arising
from such tax in the hands of the treasurer exceeds the sum of one
thousand dollars that. such excess shall, at the option of the board
of supervisors of said county, and on such basis as they may elect,
be distributed among the school districts of said county for district
school purposes or among the magisterial districts of said county
for district road purposes, or both.