Chap. 17.—An ACT to amend and re-enact fifth sub-division of section 834-g
of the Code of Virginia, authorizing the board of supervisors of each
county in the State to levy a tax on dogs and to enforce collection of
said tax, with certain penalties in case of failure to pay the same, as
amended by act of generai assembly, approved March 11,1912. (H. B. 53.)

Approved February 27, 1914.

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 the collection of said
tax, with certain penalties in case of failure to pay the same, as
amended by act of the general assembly approved March eleventh,
nineteen hundred and twelve, 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 sell any personal property belong-
ing 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 annual settle-
ment which the board of supervisors of the 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 Stute to which this act applies, except and until the board of
supervisors thereof shall approve the same, provided the county
of Gloucester is excepted from the provisions of this act and no
dogs tu be assessed for taxation in county of Gloucester.

This act shall be in force from its passage, as an emergency
exists to have it in force before the first day of February, nineteen
hundred and fourteen.