Chap. 208.—An ACT providing that all dogs in this State which have been
assessed with a license tax pursuant to an act entitled “an act to amend and
re-enact chapter 402 of the acts of assembly, session 1901-2,
entitled an act to protect sheep and other stock in the countics of the State,
and to amend the title thereof so as to provide for imposing a license tax on
dogs,” approved February 12, 1903, upon which said license tax is not delin-
quent, or which have been assessed with a license tax or other tax pursuant to
aily ordinance of any incorporated city or town of this State now or hereafter
having municipal law providing for or imposing a license tax or other tax on
dogs, or pursuant to any special dog tax law of any county, and upon which said
license tax or other tax is not delinquent, shall be deemed personal property,
and may be the subject. of larceny and malicious or unlawful trespass: and re
pealing section 499 of the Code of Virginia as amended and re-enacted by an
act entitled “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,
and sections 500 and 501 of the Code of Virginia, and all other acts or parts of
acts inconsistent herewith.

Approved May 9, 1903.

1. Be it enacted by the general assembly of Virginia. That all dogs in
this State which have been assessed with a license tax pursuant to an act
entitled an act. to ainend and reenact chapter four hundred and two of
the acts of assembly, session nineteen hundred and one and ninetven hun-
dred and two, entitled an act to protect sheep and other stock in the coun-
ties of this State, and to amend the title thereof so as to provide for im-
posing a license tax on dogs, approved Webruary twelfth, nineteen hun-
dred and three, upon which said license tax is not delinquent, or which
have been assessed with a license tax or other tax pursuant to any ordi-
nance of any incorporated city or town of this State, now or hereafter
having a municipal law providing for or imposing a license tax or other
tax on dogs, or pursuant to any special dog tax law of any county, and
upon which the said license tax or other tax is not delinquent, and no other
dogs shall be deemed personal property, and may be the subject of lar-
ceny and malicious or unlawful trespass, but it shall not be necessary in
any prosecution under this act to prove that the accused Wad knowledge
that any such dog had been so assessed with any such license tax or other
tax, or that the same was not delinquent.

2. Section four hundred and ninety-nine of the Code of Virginia. as
amended and re-enacted by an act entitled “an act to amend and re-enact
section four hundred and ninety-nine of the Code of Virginia, in relation
to the listing of dogs for taxation,” approved March seventh, nineteen
hundred, and sections five hundred and five hundred and one of the
(ode of Virginia, and all other acts or parts of acts inconsistent with
this act are hereby repealed, but the board of supervisors of any county
having a special dog tax law may, in their discretion, provide that this
act shall not apply to the dog assessed for taxation within their said
county. ‘
“. This act shall be in force from its passage.