CHAPTER 119

An Act to amend and reenact. Chapter 206, of the Acts of Assembly of
1982, approved March 28, 1982, authorizing the county of Rockingham
to levy an additional license tax on dogs. rE 1851

Approved March 3, 1954
Be it enacted by the General Assembly of Virginia:

1. That Chapter 206 of the Acts of Assembly of 1932, approved March
23, 1932, be amended and reenacted as follows:

§ 1. In addition 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 * one dollar on each male and unsexed
(successfully spayed) female dog; two dollars on each female dog; and
ten dollars on each kennel of twenty dogs, in * such county, of the age
prescribed by * § 29-184 of the Code of Virginia, which additional tax
shall be pavable 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 trea-
surer’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.