Chap. 293.—An ACT to provide for the taxation of dogs in the county of Clarke,
and protection of sheep therein.

Approved March 25, 1902.

1. Be it enacted by the gencral assembly of Virginia, That it shall be
the duty of the commissioner of the revenue for the county of Clarke to
tax annually, commencing with the year nineteen hundred and three, 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 housekeeper, 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 per-
sons 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 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 taxable property.

2. Upon 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 person or persons and the
commissioner of the revenue to appear before him and give evidence as
to the listing and ownership of such dog, and if it appear thal 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 therehy incurred within ten days
thereafter, he shall be fined the sum of one dollar and cost of such pro-
ceedings, and in every case where the owner of the dog is delinquent in
payment of the tax on same, or any fine arising from non-compliance
with this act, it shall be the duty of the sheriff of the county or the con-
stable of the district to kill said dog, for which he shall receive one dollar
out of the funds hereinafter provided, and to that end the county treas-
urer of said county shall furnish each constable and sheriff of said county
a list of all delinquents under this act, who shall within thirty days dis-
charge 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 fails to kill, and be responsible for any damage such dog may do in
<onsequence of his neglect: provided, however, that the owner of any dog
or dogs in said county, when said dog has been returned delinquent, may
redeem said dog by paying taxes due and twenty-five cents to the officer.

3. When said commissioner of revenue shall have ascertained the num-
ber 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 bv law directed to be collected and accounted for, and the said treas-
urer of said county shall keep a separate account for the fund arising
from said tax and fines and penalties arising from execution 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
have sustained in the killing or crippling of sheep by dogs; third, for the
payment of such premiums as are hereinafter provided 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 pur-
pose, and to be used by the board of public school trustees of such dis-
tricts solely for the purpose of employing and paying teachers in said
«chools 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 shall make a declaration before him
that his sheep have been killed or severely wounded by dogs, to hear evi-
dence 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 cer-
tificate under his hand setting forth the damages sustained, and a like
certificate to the clerk of the county court of said county, who shall pre-
sent 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 the 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 the damages sustained by the owner,
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 supervisors at their next
meeting; and for such proceeding the said appraisers (those acting)
shall each be paid fifty cents by said owner or agent, to be added to the
damages done to the sheep.

5. All acts or parts of acts inconsistent with this act are hereby re-

ealed.

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