Chap. 206.—An ACT to authorize the board of supervisors of the county of Rock-
ingham to levy an additional license tax on dogs. [H B 328]

Approved March 23, 1932

1. Be it enacted by the general assembly of Virginia, That, in ad-
dition to the license tax prescribed by law, the board of supervisors
of the county of Rockingham is hereby authorized to levy a county
license tax not to exceed fifty cents on each dog, including kennel
dogs, in said county, of the age prescribed by section sixty-one of the
game, inland fish and dog Code of Virginia, which additional tax
shall be payable at the same time, the regular license tax is payable
and shall be collected by the treasurer when he collects the regular
license tax on such dogs. The amount of such county license tax,
when collected by the treasurer, shall go to the credit of the dog
tax fund of the county, and no part thereof shall be paid into the
State treasury; and the treasurer’s commissions on the amounts so
collected shall be at the same rate as his commissions on the regular
dog license taxes collected by him.