Chap. 42.—-An ACT to authorize the board of supervisors of Wythe County to
levy a special license tax on certain kinds of dogs in the county; to prescribe
the fees to be paid for such licenses, the procedure for obtaining the same, and
penalties for failure to pay such license tax; and to provide how funds derived
from such special licenses shall be disposed of. [H B 24]

Approved February 22, 1946

Be it enacted by the General Assembly of Virginia:
Section 1. The board of supervisors of the County of Wythe
Shall have authority, by ordinance, to annually levy a special license tax on
all German Police or Shepherd dogs in the county, in lieu of all other
licenses on such dogs, the tax on which special licenses shall be as fol-
lows: for a female, not unsexed, ten dollars, and for a male or an un-
sexed female, five dollars.

Section 2. Upon the application for any such special license and
the payment to the county treasurer of the amount of tax thereon, as
fixed by the preceding section, the treasurer shall issue and deliver to the
applicant his receipt therefor, setting out therein the date of payment,
the year for which paid, and the sex of the dog, and shall furnish to the
owner of the dog, a license tag, to be provided by the board, of such ma-
terial, form and design as the board may adopt, the serial number of
which tag shall be set out in the receipt.

Section 3. Such special license taxes shall be payable at the same
time license taxes on other dogs are required to be paid by general law,
and the penalties for failure to so pay the same, shall be the same as pre-
scribed by general law, for failure to pay the license taxes on other dogs.

Section 4. The funds derived from the sale of such special licenses
shall be disposed of in accordance with the provisions of section eighty
of the Game, Inland Fish and Dog Code of Virginia, applicable to the
County of Wythe.