Chap. 753.—An ACT to submit tothe qualified voters of Montgomery county
the question of taxing dogs.

Approved March 7, 1894.

1. Be it enacted by the general assembly of Virginia, That it shall
be the duty of the commissioner of revenue for the county of Mont-
gomery to take annually, at the time of listing the taxable property
therein, a list of all dogs over four months old, showing whether male
or female, with the name of the owner or person in whose possession
the same are found. The commissioner shall require the owner or
householder or head of the family with whom or on whose lot or
plantation any dog or dogs may be found to make oath or affirmation
as to the number of dogs such person may own or have or as may be
kept on his orher lot, plantation or premises, whether owned by him
or her or not, and an accurate list of dogs, with the tax imposed
thereon as hereinafter provided, shall be returned to the clerk’s office
and acopy of said list to the county treasurer at the time when said
commissioners return their list of taxable property. Any commis-
sioner failing herein shall be subject to the same fines, penalties and
forfeitures which he would incur under existing laws for neglect
of any of his duties in listing and returning lists of taxable property.

2. Every dog kept or staying about any house shall be deemed suf-
ficient evidence of ownership to authorize the commissioner to return
the person occupying said house as the owner of such dog.

3. On complaint of any person to a justice of the peace that there
is a dog kept or staying about the premises of any person that is not
listed, but which ought to have been listed, the justice shall summon
such person and the commissioner of the revenue to appear before
him, and shall hear and decide the case, and if the complaint be
found to be true the commissioner shall thereupon list said dog; and
if the owner shall fail to pay the tax imposed under the provision of
this act and the cost of such complaint within ten days thereafter,
he or she shalt be fined two dollars and costa:
4. In any case where the owner of a dog is delinquent in the pay-
ment of the tax on the same, or any fine arising from a non-compli-
ance with this act, it shall be the duty of the constable of the dis-
trict to kill said dog, for which he shall receive a fee of fifty cents
out of the fund hereinafter provided. And to that end the constable
shall obtain a list of all delinquents in his district from the county
treasurer, and shall in thirty days discharge his duty in this behalf,
and on failure so to do, when practicable, he shall be fined by any
justice of the peace in his district fifty cents for each dog he so fails
to kill, and be responsible for any damage such dog may do in con-
sequence of his neglect.

5. The supervisor of said county shall annually impose and assess
a tax of not less than twenty-five cents nor more than one dollar on
every such dog in said county; and they are empowered to classify
said dog according to sex for the purpose of taxation.

6. The county treasurer shall collect and account for said taxes so
imposed and assessed as county levies are by law directed to be col-
lected and accounted for; and he shall keep a separate account for
the fund arising from the said tax, and the fines and penalties re-
sulting from execution of this act. The said fund shall be appro-
priated—first, to the payment of the fees, charges and expenses in-
curred in enforcing this act; second, for paying such premiums as
are hereinafter provided for, and the residue, if any, to be placed to
the credit of the district, school or road fund, as the board of super-
visors may deem best.

7. The board of supervisors may allow, out of the fund created by
this act, a premium of not more than one dollar for the scalp of a
gray fox, not more than one dollar and fifty cents for the scalp of a
red fox, and not more than two dollars for the scalp of a wild-cat,
upon satisfactory evidence that the same was caught and killed
within the limitsof said county. And they shall order the payment
of all fees, charges and expenses in enforcing this act, appropria-
tions to the public schools and public roads, and premiums, and all
such payments shall be on the warrant of said board, signed by the
chairman and certified by the clerk thereof.

8. When the owner of any dog has done all that is required of him
by this act he shall have a right of action in trespass before a jus-
tice or in the circuit court of the county, as the amount of damages
claimed may determine the jurisdiction against any person who may
kill or injure said dog; but any such person may show in defence
of such suit that such dog, when killed or injured, was a sheep-kill-
ing dog, or was in the act of committing serious injury to person or
property without cause.

9. The fees of officers employed in the execution of this act shall
be similar to those received for like services in other cases; and
where none are provided by law, the board of supervisors shall make
such compensation as may be right, all of which shall be paid out of
the aforesaid fund.

10. The treasurer shall annually make a settlement with the
board of supervisors of his management of this fund, which settle-
ment shall be recorded by the clerk.
11. In order that the question of the adoption or rejection of this
law be submitted to the people of the county, it shall be the duty of
the several officers conducting the election to be held in the month
of May next in said county, for officers to be elected at that time, to
prepare a separate box for each voting precinct, in which shall be
deposited the ballots of then qualified voters who shall desire to
vote on the question. The said ballots shall be, respectively, “ For
the law for the protection of sheep, improvement of the public roads
and promotion of the public schools of the county of Montgomery ” ;
“Against the law for the protection of sheep, improvement of pub-
lic roads and promotion of public schools in the county of Mont-
gomery.” The manner of receiving and canvassing the ballots cast
at said election for the law, and the making returns and abstracts of
the result thereof, shall conform in all respects to the regulation
prescribed by the general election laws of the state.

12. The persons conducting the election at the various places of
voting shall certify the number of votes cast for the law and the
number of votes cast against it to the clerk of the county cvourt of
said county, who shall lay the same before the county court at its
first term, and if it shall appear from the return and abstracts of
votes so returned that a majority of the qualified voters voting are
in favor of the law, it shall be the duty of the judge of the county
court to declare the said law in force. :

13. All acts and parts of acts in conflict with this act are hereby
repealed, so far as they relate to the county of Montgomery.

14. This act shall be in force from its passage.