Chap. 799.—An ACT to provide for taxation of dogs in county of Rappahan-
nock and protection of sheep therein.

Approved March 65, 1900.

1. Be it enacted by the general assembly of Virginra, That it shall
be the duty of the commissioner of the revenue for the county of
Rappahannock to tax annually, commencing with the year nineteen hun-
dred, at the time of enlisting taxable property a list of all dogs, male
and female, with the name of the owner or person in whose possession the
same may be found, upon the oath or affirmation of the owner or house-
keeper, or the head of the family with whom or on whose lot, farm or
premises any dog or dogs may be found, or to the number of dogs such
person or persons may own or have, or may be found upon his or her lot,
farm or premises, whether owned by him or her or not, and shall return
such list of dogs to the clerk’s office of said county, at the time when
he returns his list of taxable property, under the like fines, penalties and
forfeitures as are now incurred by him for neglect of any similar duties
under existing laws or to his duties in listing and returning list of tax-
able property.

2. Tpon complaint of any person to a justice of the peace of said
county that there is a dog that is not listed staying about.the premises
of any person, the justice shall summon such persons and the commis-
sioner of the revenue to appear before him and give evidence as to the
listing on ownership of such dog, and if it appear that the person charged
with the ownership of such dog is the owner thereof, and has failed to list
the same as required by this act, the commissioner of the revenue of said
county shall thereupon list said dog, and if the owner fail to pay the tax
thereon, and the cost hereby incurred within ten days thereafter, he shall
be fined the sum of one dollar and cost of such proceedings; and in any
case where the owner of the dog is delinquent in payment of the tax on
the same, or any fine arising from non-compliance with this act, it shall
be the duty of the sheriff of the county or constable of the district to kill
said dog, for which he shall receive one dollar out of the funds herein-
after provided (and to that end the county treasurer of said county shall
furnish each constable and sheriff of said county a list of all delinquents
under this act), and shall, within thirty days, discharge his duty in this
behalf; and on failure so to do, when practicable, he shall be fined by
any justice of the peace in his district one dollar if he so fails to kill,
and be responsible for any damage such dog or dogs may do in con-
sequence of his neglect.
3. When said commissioner of revenue shall have ascertained the
number of dogs, he shall assess a license tax of fifty cents on all male
dogs and one dollar per head on all female dogs, and the sum so assessed
shall be collected and accounted for by the county treasurer, as county
levies are by law directed to be collected and accounted for, and the
said treasurer of said county shall keep a separate account for the
fund arising from said tax and fines and penalties arising from execu-
tion of said act. The said fund shall be appropriated: first, to the
payment of the fees, charges, and other expenses incurred in enforcing
this act; second, for remunerating the owners of sheep in said county
for any loss they may sustain in the killing or crippling of sheep by
dogs; third, for the payment of such premiums as are hereinafter pro-
vided for; fourth, the residue, if any, to be applied to the support of
the public schools of the county, such residue to be divided among the
several school districts of the county in proportion to the fund received
from each for the same purpose, and to be used by the board of public
school trustees of such districts, solely for the purpose of employing and
paying teachers in said schools as is now done with the county levy for
the same purpose. .

4. It shall be the duty of any justice of the peace in said county, when-
ever any owner of sheep or his agent, shal] make a declaration before him,
that his sheep have been killed or severely wounded by dogs, to hear
evidence as to the number of sheep killed or severely wounded, and as to
amount of damages sustained. In no case, however, shall the amount
allowed exceed the assessed value thereof. The justice hearing the case
shall return to the owner of the sheep killed or severely wounded, a
certificate under his hand, setting forth the damages sustained and a
like certificate to the clerk of the county court of said county, who
shall present it to the board of supervisors at their next meeting; and
for such proceedings the justice shall be paid by said owner or agent,
fifty cents, to be added to the damage done the sheep; or if the sheep
so killed or severely wounded were not listed by the commissioner of
revenue of the said county, at the last assessment preceding the killing
or severely wounding of the same, then the justice applied to shall issue
a summons to three disinterested 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 claim, and appraise the amount of damages sustained
by the cwner, 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 of the said county, who shall present it to the board of super-
visors at their next meeting; and for such proceeding the said appraisers
(those acting), shall each be paid fiftv cents by said owner or agent, to
be added to the damage done to the sheep.

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