Chap. 709.—An ACT authorizing the board of supervisors of each county in
the state to levy a taxon dogs, and to enforce collection of said tax, with
certain penalties in case of failure to pay the same.

Approved March 5, 1804.

1. Be it enacted by the general assembly of Virginia, That the
boards of supervisors of the several different counties of this state,
except the counties of Lunenburg, Franklin, Scott, Wise, Dick-
enson, Fauquier, Buchanan, Carroll, Floyd, Albemarle, Nansemond.
Goochland, Fluvanna, Halifax, Rockbridge, Rockingham, Spotsylya
nia, Charles City, York, James City, Warwick, Brunswick, Patrick,
Charlotte, Lee, Norfolk and Rappahannock, be, and they are hereby.
authorized to levy a taxon all dogs in their respective counties, such
tax not to exceed one dollar on each male and two dollars on each
female dog over four months of age.

2. It shall be the duty of the commissioner of revenue of each of
said counties where this law shall be adopted to take annually,
at the time of listing the taxable property in said counties, a list
of all dogs therein, showing whether the same are male or female,
with the name of the owner or the person in whose - possession
the said dogs are found. Said assessors shall ascertain every
dog usually staying on each of the several lots or tracts of land in
the said counties, and shall list said dogs as staying upon the said lot
or tract of land, whether the owner or tenant be ascertained or not,
and the said assessors shall examine the respective owners or tenants
of said lots or tracts of land, on oath, as to the number and the
ownership or person having possession of every dog staying on his
said lot or tract of land.

3. The said several boards of supervisors are authorized to devote
the proceeds of the tax above mentioned to the payment of claims
for sheep killed by dogs in their respective counties, and to turn over
any surplus after the payment of said claims to the district school
or road funds in proportion to the number of dogs listed in the re-
spective districts. It shall be the duty of any justice of the peace
of any county, whenever any owner of sheep or agent shall make
complaint, on oath, before him that his or her sheep have been
killed or severely wounded by dogs other than his or her own, to
issue &@ summons to three freeholders in the neighborhood, any two
of whom may act, who, being legally sworn, shall go forthwith on
the premises where such sheep may be and examine into the facts
and justice of the complaint, and appraise the amount of damages
sustained by the owner, so that the damages shal! not exceed the ap-
praised valueof the sheep killed or wounded, and return a certificate
of the same, under their hands, to the said owner or agent, and alike
certificate to the clerk of the county court, who shall present it to
the board of supervisore at their next meeting: provided that in the
county of Culpeper the board of supervisors may, in their discre-
tion, appropriate the tax laid in thia bill to the working of county
roads, and in the county of Montgomery the tax collected from this
source shall be appropriated to the school fund of said county, and
in the county of Henrico it shall be applied to the public schools of
that county.

4. The said commissioners of the revenue shall give to each person
owning a dog a certificate of having listed the same.

5. The treasurers of the respective counties shall collect the tax
above mentioned as other taxes are now collected by law, and he and
his sureties shall be accountable for the same as for other funds now
committed to him by law, and he shall make an annual settlement
of the same with the board of supervisors of his said county; and
jaid treasurer shall disburse the said funds arising from the said
‘ax according to orders from the said board of supervisors, and any
balance due after the annual disbursements shall likewise be paid
over by him according to their order.

6. In case the tax due on any dog be not paid by the owner or
person having possession of the said dog or by the person owning the
land on which the said dog commonly stays, then it shall be the duty
of the officer collecting the said tax to forthwith report all such dogs
to some justice of the peace in the magisterial district in which the
person owning the dog resides, or in which the dog commonly stays, of
his said county, who shall forthwith cause the owner of the said dog.
or the person in possession of the same, or on whose land the said
dog may be found, as the case may be, to be summoned before the
said justice to show cause why the said dog or dogs, giving a de—
scription of the same as near as may be, should not be killed for
failure in payment of tax due upon the said dog or dogs. If the tax
due upon the said dog be not paid, then the said justice shall cause
the said dog to be killed by the sheriff or any constable of the said
county.

In reporting the dogs on which no tax has been paid the officer
collecting the said tax shall report to the justice all dogs staying on
any lot or tract of land.

The owner or tenant of any lot or tract of land so summoned
betore a justice as hereinbefore provided shall give the number of
the dogs on his land that have no owner or owners, and for which
no certificate of a commissioner of the revenue has been given, and
all such dogs shall be forthwith ordered by the justice to be killed
by an officer designated by said justice.

7. The board of supervisors of each county may allow such fee
out of the fund herein provided for as they may deem proper to any
officer performing any of the acts directed by this act.

8. All counties which now have a special law imposing a tax on
dogs shall be exempt from the provisions of this act, unless the
board of supervisors in said county shall, by a majority vote, adopt
in lieu of said law the provisions of this act.

9. Any officer or person failing to comply with the provisions of
this act shall be fined twenty dollars, to be recovered before any
justice of the county in which said act is to be performed, one-half
to go to the informer.

10. This act shall not affect sections four hundred and ninety-
nine and five hundred, and twenty-one hundred and ninety-two and
twenty-one hundred and ninety-three of the code of Virginia.

11. All acts and parts of acts inconsistent with this act are hereby
repealed.

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