Chap. 1135.—An ACT to amend and re-enact section 499 of the code of Vir-
ginia, in relation to the listing of dogs for taxation.

Approved March 7, 1900. é

1. Be it enacted by the general assembly of Virginia, That section
our hundred and ninety-nine of the code.of Virginia be amended and
e- enacted so as to read as follows:

$499. How dogs listed for taxation and made personal property.—In
rider that a dog or dogs in any county or city, other than the counties of
fenrico, Pulaski, Dinwiddie, Surry, ‘Prince George, Hanover, Franklin,
Warwick, Clarke, Warren, Prince Edward, Isle of Wight, Accomae,
Tanover, and York, and cities of Richmond, Manchester, Petersburg,
Alexandria, Norfolk, Newport News, Bristol, and Roanoke, shall be
jeemed personal property, within the meaning of section thirty-seven
vundred and eleven: the owner shall obtain from the commissioner of
he revenue of his city or county a license to keep a dog or dogs, paying
herefor to the treasurer for one dog the sum of one dollar, and for each
1dditional dog the sum of fifty cents, the license to contain the descrip-
‘ion and name of such dog or dogs; and upon the receipt of such license
such person may have such dog or doss listed for taxation by the commis-
sioner of the revenue, at a valuation to be fixed by the said commissioner.

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