Chap. 549.—An ACT to amend and re-enact section 1 of an act authorizing the
board of supervisors of each county in the state to levy a tax on dogs and to
enforce collection of said tax with certain penal tee in case of failure to pay
the same, approved March 5, 1894, and to add an independent section.

Approved February 27, 1896.

1. Be it enacted by the general assembly of Virginia, That section
one of an act authorizing the board of supervisors of each county
in the state to levy a tax on dogs, and to enforce the collection of
said tax, with certain penalties in case of failure to pay the same,
approved March fifth, eighteen hundred and ninety-four, be amended
and re-enacted so as to read as follows:

81. Be it enacted by the general assembly of Virginia, That the
board of supervisors of the several different counties of this state,
except the counties of Campbell, Princess Anne, Southampton, Isle
of Wight, Hanover, Smyth, Montgomery, Lunenburg, Henry, Alle-
ghany, Essex, Amherst, Louisa, Roanoke, Craig, Franklin, Scott,
Wise, Dickenson, Tazewell, Middlesex, Fauquier, Buchanan, Carroll,
King and Queen, Washington, Floyd, Albemarle, Nansemond, Wythe,
Orange, Sussex, Goochland, Fluvanna, Halifax, Caroline, Rock-
bridge, Rockingham, Greenesville, Spotsylvania, Charles City, York,
Madison, Henrico, James City, Warwick, King George, Patrick,
Charlotte, Lee, Greene, Stafford, Norfolk, Rappahannock, and Gray-
son, be, and they are hereby, authorized to levy a tax on 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. Nothing in this act shall interfere with or prevent the collec-
tion of the dog tax already levied for the year eighteen hundred and
ninety-five in any of the above counties, and nothing in this act
shall apply to counties having a special law providing for taxing dogs.

3. All acts or parts of acts inconsistent with this act are hereby
repealed.

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