Chap. 222.—An ACT to protect sheep and other stock in the county of Lou-
doun. (H. B. 306.)

Approved March 24, 1914.

1. Be it enacted by the general assembly of Virginia, That
in the county of Loudoun, the commissioner of the revenue shall
assess a license tax of seventy-five cents per head on all male dogs,
and all spayed female dogs, and one dollar and fifty cents per head
on all unspayed female dogs, and the said sums so assessed shall be
collected and accounted for, and a tag to be provided by the com-
missioner of the revenue, the cost of which to be paid out of the
fund arising from the dog tax herein levied, shall be furnished the
owner for each dog or dogs so assessed. The said tag may be placed
upon the dog or kept by the owner as he may elect.

2. In every case where the owner of the dog or dogs fails to

‘pay, within fifteen days from the listing of such dog or dogs with

the commissioner of the revenue, the license tax provided for in the
third section of this act, it shall be the duty of the constable or
deputy sheriff, if there be no constable of the district in which the
said delinquent resides, to kill said dog, for which he shall receive
a fee of fifty cents out of the funds hereinafter provided, and to
that end said constable or deputy sheriff, if there be no constable,
shall obtain annually from the commissioner of revenue, at the time
of the listing of such property for taxation, a list of all delinquents
under this act in his district, and shall within thirty days after
receiving such list, kill said dogs, unless the tax on them, together
with a fee of twenty-five cents, to said constable, or deputy sheriff,
if there be no constable, is forthwith paid, and on his 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 deputy sheriff, if there be no
constable, shall, at the expiration of the thirty days account to the
treasurer of his county for all taxes collected by him under this
section.

3. Such tax collected and accounted for as county levies are by
law directed to be collected and accounted for, the said commis-
sioners of revenue to receive the same amount as compensation,
which the treasurer would receive for collecting this tax; that the
fund so arising be turned over to the county treasurer, who shall
keep a separate account of the fund arising from said tax. The
said fund shall be, and the same is, hereby appropriated for re-
munerating the inhabitants of said county for any loss they may
sustain from degs killing or crjppling their sheep, lambs, or any
other stock, and for paying the expenses necessary to carry this act
into effect; and any balance remaining on hand for any one year,
shall remain in the treasury of said county as a reserve fund to pay
future losses, the amount of such reserve fund to be fixed by the
board of supervisors of such county, not to exceed one thousand
dollars; that any amount over and above the maximum list of this
reserve fund shall be appropriated to the county school fund of
public schools, as the board of supervisors may determine, to be
used in accordance with the law governing the disposition of such
funds. The funds held by the treasurer hereunder shall be deposied
in savings account at the best rate obtainable, and the interest ac-
cruing therefrom shall become a part of the fund provided by this
act.