Chap. 261.—An ACT to amend and re-enact section 3 of an act approved March 5,
1900, as amended and re-enacted by an act approved April 2, 1902, entitled
“an act to provide for the taxation of dogs in the county of Rappahannock, and
the protection of sheep therein.”

Approved March 15, 1904.

1. Be it enacted by the general assembly of Virginia, That section
three of an act approved March fifth, nineteen hundred, as amended and
re-enacted by an act approved April second, nineteen hundred and two,
entitled “an act to provide for the taxation of dogs in the county of Rap-
pahannock, and the protection of sheep therein,” be amended and re-
enacted so as to read as follows:

§ 3. When said commissioner of the 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 aris-
ing from said tax and fines and penalties arising from the 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, in-
cluding a fee of five cents per head on each male and female dog so
assessed by said commissioner, which shall be full compensation for all
services rendered by said commisisoner under this act; second, for re-
munerating the owners of sheep in said county for all loss they may sus-
tain 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
schools as is now done with the county levy for the same purpose.