The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1872-05-09

The Doc TAX.-Thc following counties
have assessed dog tax for public.school
purposes, i'll compliance with an act Of AS.
scmhly approved March Is, 1872. which we
publish below. rs it is a matter in which
many persons are interested: Alexandria,
Campbell, and Fluvanna counties, 81 each !;
Albcmaric and Botetourt, seventv-five cents ;
Cumberland and Dinwiddie, fifty cents each
Other counties have not yet been heard
tlom. The following is the law:
Be At Enacted by the General assembly Of
T1rginid, That any persons living in the
counties of Shenandoah, Frederick. Clark
Rockhridge, Rockingham, Montgomery,
Tazewell. Caroline. Amherst, Nelson. Fair
fax. Matthews. Charlotte, Prince William,
lIenr;co, Culpcpcr. Westmorc.and, Fauquier,
Orange, Louisa. Albcmaric, Princess Anne,
Flnvanna. Spo,Sylvania, Alexandria, Camp
bell, Stafford, Wythc and Bedford, or any
other county that may choose to :vail itself
of this provision. desiring to keep q dog
OF dogs, shall obtain lceuse SO to
do, and shall pay to the treasurer
of said county in which he lives such
taN as may he imposed for each dog,
young and old, so proposed to be kept: pro-
rided, however, that said person shall not bc
required to obtain such license unless ma
iority of the supervisors Of the county in
which he lives, after having met together and
duly considered the matter, shall by an order
entered Of record declare this act to be i'll
force in said county. in which event they
shall fix the rate OF tax Ut 4 sum not Tess than
fifty cents nor more than one dollar for each
dog.
That when the majority shall so order as
aforesaid, it shall be the duty Of the assessor
or a-sessors Of the revenue for the counties
aforesaid and for the assessor or commits
Sioner of the revenue Of any town Of less
than five thousand inhabitants in said coun-
tics, except in counties having a corporation
court, TO take annually at the time of listing
the taxable property therein q list Of all
dogs. with the name Of the owner or person
in whose possession the same is found; upon
the oath or information of the owner or house
hecper or head of the family with whom or OH
whose lot or plantation the dog or dogs may
be found, rs 10 the number Of dogs such per-
son may own or have. or be upon his or her
lot or plantation, whether owned by him or
her or not. Every dog not returned shall be
deemed TO have no owner, and may be law
fully killed hy any person seeing him running
1T large. The said assessor shall hand over
to the treasurer of the said county at the
tame that he is required by law 10 return his
books 10 the collectors such list of dogs,
under the like fines, penalties, and forfeitures
for neglect OF any similar duty thereon, us in
relation to his duties in listing and returning
lists OF taxable property.
The said license tax shall be collected
and accounted for hy the treasurer of the
said county as county licenses are by law di-
rected to be collected and accounted for.
The commissioner Of the revenue and treas
urer shall he allowed for their services in this
behalf reasonable compensation, to be fixed
hv the supervisors OF the said counties, to he
paid out OF the license tax thereby author
lied ana the said commissioner of the rcyc-
nue. and treasurer for the counties aforesaid,
upon the failure TO discharge any Of their
duties required 0i them under this act, shall
he tined. ut the discretion OF the county court
Tor said counties, I sum not exceeding hlty
dollars. The said treasurer shall he liable OH
his U,lir, bond for the amount of taxes re-
ccived l.v hil under this act i'll like manner
a. for other taxes received by him rs pro-
viticl hy law.
Ii shall be the duly of the said treisurerto
keep separate accounts of all money arising
from the said license tax Oh dogs hereby re-
qllircd 10 he paid. After paying the cX-
rrnScs and commissions attending its eXccll-
ton, lr shall Pay over tie balance, to be, and
il is hereby appropriated rs 4 tund for the
support OF puhIi: ;:cc schools III such coun-
ties.
1nis act sla! be in force from is passage.