CHAP. 117.—An ACT to amend and re-enact section 4 of an act entitled an
an act for the protection of sheep in Rockingham county. approved
January 30, 1894. (

Approved March 4, 1916.

1. Be it enacted by the general assembly of Virginia, That
section four of an act entitled an act for the protection of sheep
in Rockingham county, approved January thirtieth, eighteen
hundred and ninety-four, be amended and re-enacted so as to
read as follows:

Sec. 4. That when said assessors shall have ascertained the
number of dogs they shall assess a license tax of a sufficient
amount per head on all male and female dogs to pay all sheep
losses caused by dogs, such tax to be double the amount on
female dogs as that upon male and spayed female dogs. Such
loss shall be ascertained by the board of supervisors, and they
shall fix the amount of license tax on each dog and furnish same
to the assessors on or before July first of each year. Said board
of supervisors shall use as a basis of estimate to arrive at such
license tax the sheep losses sustained from July first, eighteen
hundred and ninety-three, to June thirtieth, eighteen hundred
and ninety-four, and every fiscal year thereafter in like manner.
Should there be a surplus the same shall be carried into the dog-
tax fund of the succeeding year. Should there be a deficit the
same shall be made up in the levy of the ensuing year, in all
cases regulating the dog-tax fund with the sheep losses as
nearly as possible; and said sums So assessed shall be collected,
or caused to be collected and accounted for by the county treas-
urer as county levies are by law directed to be collected and
accounted for; and the treasurer shall keep a separate account
for the fund arising from said tax and the fines or penalties
resulting from the execution of this act. The said fund shall be,
and is, hereby appropriated for remunerating the inhabitants
of said county for any loss they may sustain from dogs killing
or crippling their sheep, and for paying any expenses in enforc-
ing this act not otherwise provided for: provided, however, if
at any time the fund arising from such tax in the hands of the
treasurer in the years 1916 and 1917 exceeds the sum of one
thousand dollars that:such excess shall, at the option of the board
of supervisors of said county, be distributed among the five
magisterial districts of said county and on such basis as they
may elect, be distributed among the school districts of said
county for district school purposes or among the magisterial
districts of said county for district road purposes, or both.

An emergency existing by reason of a shortage in district
school funds this act shall be in force from its passage.