Chap. 478.—An ACT authorizing the board of supervisors of Fauquier county
to levy a tax on dogs and to enforce collection of said tax, with certain
penalties in case of failure to pay the same.

Approved February 21, 1900.

1. Be it enacted by the general assembly of Virginia, That the board
of supervisors of the county of Fauquier be, and they are hereby, author-
ized to levy a tax on all dogs in said county, such tax to be twenty-five
cents on each male and fifty cents on each female dog over four months
of age; but said board of supervisors may, in their discretion, increase
said tax on each male not to exceed fifty cents and on each female not
to exceed one dollar.

2. It shall be the duty of the commissioner of revenue of said county,
to take annually, at the time of listing the taxable property in said
county, 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
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 county,
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 board of supervisors are authorized to devote the proceeds
of the tax above mentioned to the payment of claims for sheep killed by
dogs, and to turn over any surplus, after the payment of said claims, to
the district school or road fund, in proportion to the number of dogs
listed in the respective districts. It shall be the duty of any justice of
the peace of said county, whenever any owner of sheep, or agent, shall
make complaint, or oath before him, that his or her sheep have been
killed or severely wounded, by dogs other than his or her own, to issue
a 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 damage shall not exceed the appraised value of the sheep
killed or wounded, and return a certificate of the same, under their
hands, to the said owner or agent, and a like certificate to the clerk of
the county court, who shall present it to the board of supervisors at their
next meeting.

4. The treasurer of said county 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 said treasurer shall disburse the
said funds arising from the said tax 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.

5. 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 the 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 description 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.

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

7”. The owner or tenant of any lot or tract of land so summoned before
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
the said justice.

8. The board of supervisors of said county may allow such fee out of
the fund herein provided for as they may deem proper to any officer per-
forming any of the acts directed by 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,
five hundred, twenty-one hundred and ninety-two, and twenty-one hun-
dred 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.