CHAP. 131.—An ACT to amend and re-enact fifth sub-division of section
834e¢ of the Code of Virginia authonzing the board of supervisors of
each county in the State to levv a tax on dogs and to enforce collection
of said tax, with certain penalties in case of failure to pay the same.

Approved March 11, 1912.

1. Be it enacted by the general assembly of Virginia, That
sub-section five of section eight hundred and thirty-four-g of the
Code authorizing the board of supervisors of each county in the
State to levy a tax on dogs and to enforce coatiection of said tax,
with certain penalties in case of failure to pay the same, be
amended and re-enacted so as to read as follows:

Sub-section 5. The treasurers of the respective counties shall
collect the tax above mentioned as other taxes are now collected
by law, and may levy upon and sel! any personal property be-
longing to the owner of the dog on which the tax is levied, and
he and his sureties shall be accountable for the same as for other
funds now committed to him by law, and he shall make an an-
nual settlement of the same which the board of supervisors of
his said county, and said treasurer shall disburse the said funds
arising from the said tax according to orders from the said
board of supervisors, and any balance due after the annual
disbursements shall likewise be paid over by him according to
their order.

This act and no part thereof shall be effective in any county
in this State to which this act applies except and until the board
of supervisors thereof shall approve the same.