Chap. 177.—An ACT to Authorize the Snpervisors of Certain Counties to
Impose a Tax on Dogs,

Approved March 13, 1872.

1. Be it enacted by the general assembly of Virginia, That
any persons living in the counties of Shenandoah, Frederick,
Clark, Rockbridge, Rockingham, Montgomery, Tazwell, Caro-
line, Amherst, Nelson, Fairfax, Mathews, Charlotte, Prince
William, Henrico, Culpeper, Westmoreland, Fauquier, Orange,
Louisa, Albemarle, Princess Anne, Fluvanna, Spottsylvania,
Alexandria, Campbell, Stafford, Wythe and Bedford, or any
other county that may choose to avail itself of this provision,
desiring to keep a dog or dogs, shall obtain a license so to do,
and shall pay to the treasurer of said county in which he lives
such tax as may be imposed for each dog, young and old, so
proposed to bekept: provided, however, that said person shall not
be required to obtain such license unless a majority of the super-
visors of the county in which he lives, after having met together
and duly considered the matter, shall by an order entered of
record declare this act to be in force in said county, in which
event they shall fix the rate of tax at a sum not less than fifty
cents nor more than one dollar for each dog.

2. That when the majority shall so order as aforesaid, 1t shall
be the duty of the assessor or assessors of the revenue for the
counties aforesaid and for the assessor or commissioner of the
revenue of any town of less than five thousand inhabitants in
said counties, except in counties having a corporation court.
to take annually at the time of listing the taxable property
therein, a list of all dogs, with the name of the owner or per
son in whose possession the same is found; upon the oath o:
information of the owner or housekeeper or head: of the fami):
with whom or on whose lot or plantation any dog or dogs ma:
be found, as to the number of dogs such person may own o
have, or be upon his or her lot or plantation, whether owne
by him or her or not. Every dog not returned shall be deeme
to have no owner, and may be lawfully killed by any perso
seeing him running at large. The said assessor shall han
over to the treasurer of the said county at the time that he -
required by law to return his books to the collectors such li
of dogs, under the like fines, penalties and forfeitures for negle
f any similar duty thereon, as in relation to his duties in list-
ng and returning lists of taxable property.

3. The said license tax shall be collected and accounted for
oy the treasurer of the said county, as county licenses are by
aw directed to be collected and accounted for. The commis-
sioner for the revenue and treasurer shall be allowed for their
services in this behalf a reasonable compensation, to be fixed
by the supervisors of the said counties, to be paid out of the
license tax hereby authorized; and the said commissioner of
the revenue and treasurer for the counties aforesaid, upon the
failure to discharge any of their duties required of them under
this act, shall be fined at the discretion of the county court for
said counties, a sum not exceeding fifty dollars; the said trea-
surer shall be lable on his official bond for the amount of
taxes received by him under this act in like manner as for other
taxes received by him as provided by law.

4. It shall be the duty of the said treasurer to keep separate
accounts of all money arising from the said license tax on dogs
hereby required to be paid; after paying the expenses and com-
missions attending its execution, he shall pay over the balance
to be and it is hereby appropriated as a fund for the support
of pure free schools in such counties.

. This act shall be in force from its passage.