Chap. 120.—An ACT allowing any person to have his dog listed for
taxation, thereby making the same personal property.

Approved February 27, 1879.

1. Be it enacted by the general assembly of Virginia, That
any person so desiring may obtain from the commissioner of
the revenue of his city or county a license to keep a dog or
dogs, paying therefor, to the treasurer, for one dog the sum of
one dollar, and for each additional dog the sum of fifty cents,
ethe license to contain the description and names of such dog
or dogs; and upon the receipt of such license, such person may
have such dog or dogs listed for taxation by the commissioner
of the revenue, at a valuation to be fixed by the said commis-
sioner. Any dog so listed is hereby declared personal pro-
perty. Larceny of any such dog shall be deemed petit larceny,
and prosecutions for trespass upon the same shall be for mis-
demeanor. But no offence under this act shall be punished
with stripes. In every prosecution under this act, the defend-
ant shatl be allowed to testify in his own behalf,

2. The anditor of public accounts shall prescribe a tag, to
be paid for by the owner of the dog, which shall be worn by
each dog listed and taxed, as provided in the first section. No
dog shall be considered personal property, within the meaning
of, this act, when not wearing such tag.

3. Nothing contained in this act shall be constrned as inter-
fering with special laws imposing a tax on dogs in any county
in the commonwealth, or with any general statute of the state
already in force in reference to dogs.

4, This act shall be in force from its passage.