Chap. 65.—An ACT to amend and re-enact chanter 402 of the acts of assembly,
session POT 2, entitled an act to pretect sheep and other stock in the counties
of this State, approved Moreh 2. 1902. and to amend the tithe thereof so as to
provide for imposing a dicense (ax on does,

Approved February 12, 1903,

Be at enacted by the general assembly of Virginia, That the act of
the eeneral assembly of Virginia. entitled an act te protect sheep and
other stock in the counties of this State. approved March twenty-ninth,
nineteen hundred and Iwo, and the tile of said act. so as to provide for
Imposing a license tax on dows, he amended and re-enacted so as to read
as follows:

Chapter 402, An act to IMT pase a license tax on dows for the protection
of sheep and other stock in this State,

$4. Be it enacted by the general asscmblv of Virginia, That it shall be
the duty of the commissioners of the revenue in the counties of this State
to take annually, at the time of listing the taxable property therein, a list
of all dogs over three months old. showing whether male or female, with
the name of the owner or person In whose possession the same is found,
upon the oath or affirmation of the owner or housekeeper or head of the
femily with whom, or on lot or premises occupied by him, any dog or dogs
may be found, as to the number of dogs such person may own or have,
or as may be on the lot or premises occupied by him, whether owned by
him (or her) or not: and should the commissioner fail to omit to list a
deg, it shall be his duty to make a note of it on his books for the next
fiscal vear, and the owner of said dow shall be chargeable with said tax in
addition to any tax he shall then owe: and shall return such lists of dogs
to the clerk’s office of their respective counties at the time when they
return their lists of taxable property. In addition to the fines and penal-
ties and forfeitures as are now incurred by them for negleet of similar
duties under existing law. the commissioner shall be liable to a fine or
forfeiture of fifty cents for everw wilful or negligent failure to list any
dog. The fees for the commissioner of the revenue shall be five eents for
cach dog listed by him, to be paid out of the funds derived from the
license tax on dogs, upon the order of the board of supervisors.

8 2. That in every case where the owner of the dog fails to pay, by
the first dav of July next suceceding the return of s sai lists, the lieense
tax provided for in the third section of this act, it shall be the duty of
the constable of the district in which said delinquent resides, or, if there
he no constable serving in said district, then it shall be the duty of the
sheriff, or a deputy sheriff of the county in which the delinquent resides,
to kill said dog, for which he shall receive a fee of fifty eents out of the
funds hereinafter provided, and to that end the said constable, sheriff, or
deputy sheriff, shall obtain annually during the month of July from the
county treasurer a list of all delingue nts under this act in his district, and
shall, within thirty davs after receiving such list, kill said dogs, unless the
tax on them, together with a fee of twenty-five cents, to said constable,
sheriff, or deputy sheriff, is forthwith paid, and on his wilful or negligent
failure to do so, when practicable, he shall pay a fine of five dollars for

each dog he so fails to kill. The constable, or sheriff, or deputy sheriff
Shall, at the expiration of the thirty davs. account to the treasurer of
his county for all taxes collected by him under this section.

$3. That when said commissioners of the revenue shall have ascertained
the number of dogs, they shall assess a license tax of fifty cents per head
on all male dogs and all spaved female dogs, and one dollar per head on
all unspaved female dogs, and the said sums so assessed shall be collected
and accounted for by the county treasurer as county levies are by law
cirected to be collected and accounted for, and the treasurer shall keep a
separate account of the fund arising from said tax. The said fund shall
he, and the same is hereby, appropriated for remunerating the inhabitants
of said counties for anv loss they may sustain from dogs killing or crip-
pling their sheep, lambs, or any other stock, and for paving for the
expenses necessary to carry this act into effect ; and anv balance remaining
on hand for any vear shall be appropriated to the county school fund
of public schools, or to the public road fund, as the board of supervisors
may determine, to he used im acerdance with the laws governing the dis-
position of such funds, |

Sd. Prat be found that the fund arising from this act for any vear shail
be insuificient to pay expenses incident to execution of this law, and then
to pay the whele amount of damages inflicted by dogs on the owners of
sheep, lambs, or other stock property in any of said counties, cach suitcrer
shall be paid out of said fumed in roportion to the loss sustained,

That it shall be the duty of the beard of supervisors of said counties
to hear the application of the owner of sheep. lambs, or other stock, or his
acent. which have been killed or wounded by dogs (not his own) after the
passage of this aet. The said owner or his agent shall file in writing.
under oath, a full description of the sheep, lambs. or stock ¢o killed or
wounded, their real ane their assessed value. and all the facts as to hew,
Whenwand where they were killed and wounded. And said owner or agent
shall produce such additional proof before the said board of supervisors
as they may require to satisfy them of the justice of the elann. Upon
sven proof the beard of supervisors shall enter upon their book an allow-
ance of said a Wnaves. and done case to exceed the assessed value of such
sheep. lambs, or stock: and when said sheep. lambs, or other stock were
Not in the possession of said owner at the time of the assessment. the
Gamages shall be the assessed value of sheep. lainbs, and other stock of lik:
grade and quality in the community.

ATL payments made by the treasurer out of funds created by this
act shall be on the order of the hoard of supervisors, certified by the clork
af satd board.

<7. The treasurer shall annually. at the vearly meeting of the board
of stipe rvisors, make a statement to said hoard of his rece Ipts and dishirs-.-
ments of this fund. and said board shall then order the payinent of the
damages allowed by them, er such part thereof as thev may be alte to hs
out of said fund. and all paviments out of said fund shall be made within
sixty days after satd vearly meeting: at the expiration of said sixty days
the said treasurers shall make a final settlement of this fand with the said
board of supervisors, and said scttloment shall be recorded by the clerks
of the county.

The fees of aticers eniploved in the execution of this act shall le
cimilan to those received for dike service, and when none are preserihed
lv Jaw. the hoard of supervisors shall make such compensation as they m.
deem reht.allef which shall be paid out of such fone.

$9. This act shall net alfect scetions four hundred and ninety-nine, tive
hundred, twenty-one hundred and ninety-two, twenty-one hundred and
ninety-three, twenty-two hundred and three, and thirty-seven hundred ar!
Cleve nof the Code of eighteen hundred and eighty-seven.

S10. AT] does in this State which have been assessed with a license tax
pursuant to this act, and urvon which the said Tieense ts not delinquent,
shall be deemed personal property. and may be the subject of larceny and
raalierous or unlawlul trespass,

S11. Allacts. and parts of acts. in conthict herewith are herchy repealed,

S12. Provided. however, the previsions of this act shail net apply te
anv incerporated city or town of this State now or hereafter having a
municipal dog tax law, or to any county having a special do tax Jow;

Leds
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provided, further, that the repeal of anv special dog tax law of any county
or town in this State now having such special law shall operate to place
such county or town under the provisions of this act, with power in the
board of supervisors of such county to adjust claims against said county
or town under the said special law out of the funds derived from = the
operations of this acts and the boards of supervisors of the counties, and
the councils of the town where there is a special law imposing taxes on
degs, may, by a vote of a majority of the members elected thereto, repeal
anil set aside such specral law, and when so repeated and set aside the
provisions of this act shall apply to such counties and towns.
2. This act shall bein force from its passage.

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