Shepherdstown register. [volume] (Shepherdstown, Va. [W. Va.]) 1849-1955, 1876-03-25

! puUliCdtlOu ny LIZ L. ~ Ao"">'
the author Of the Bill. 1t is important
that every citizen of the County should
read it =
SUBSTITUTE FOR HOUSE BILL
NO. Al.
ga BILL to authorize the county courts
/ to levy a tax OIL dogs for the purpose
of raising fund with which to reim-
burse owners Of sheep from injury
thereto by dogs aud to repeal sec
ton forty-fve of chapter thirty-nine
of the code.
Be it enacted by the Legislature of
West Virginia
]. That the several county courts
may levy tax on dogs owned or kept
in their respective counties, and to ena-
bic them TO exercise this power they
NAV require the assessors 10 ascertain
annually all the dogs in their districts
or counties, and make return thereof to
their respective courts.
2. In levying such tax the said courts
may discriminate as to each house keep
err, or owner of more than one dog, by
increasing the amount OF tax upon each
additional dog
8. The tax so levied shall be paid by
the persons respectively in whose name
the dogs shall be listed and the owner
or occupier of every house. lot, or farm,
about or on which any dog may be
kept, or permitted to remain, for the
purposes of this act shall he deemed
the owner of such dog.
4. If any person shall conceal his dog,
or send him from house to house, or to
any Place for the purpose of avoiding
the tax, he shall pay fine OF FIVE dol
lars.
5. Every person, when called on by
the assessor, shall disclose, on oath,
the number of dogs owned by him, or
kept, or permitted to remain about any
house, lot or farm in his occupancy
and such oath may be administered by
the assessor.
G. The taxes imposed upon the dogs
of any county, shall be levied, collected
and accounted for by the sheriff of such
county, as county levies are collected
and accounted for F; and TO that end it
shall be the duty of the court, in con-
venient time. to cause list to be
delivered to such sheriff, containing
the names OF ali persons charged with
dog tax, and the amount assessed
against each.
Z. The court shall cause list of all
persons failing to pay the dog tax as
seSsed against them, and by the sheriff
returned delinquent for non-payment of
dog tax, to be delivered to the consta-
bles of the districts in which they re-
side, with the number of dogs listed to
each, and the amount Of tax assessed
severally against each and it shall Ee
the duty of such constable, upon receiv-
ing such list, forthwith to search out
and kill every dog in respect to the tax
on which the owner shall be delinquent;
(where there are more than one consta-
BILE in the district the court shall
designate which shall acl) and any
person who shall conceal dog for the
purpose of evading the provisions of
this section shall pay fine Of five dol
lars. But no dog shall be killed by
virtue of this section whose owner shall
pay to the constable the tax in respect
TO which he is so delinquent and it
shall be the duty of such constable, be-
fore killing any dog, by virtue of this
section, to notify the owner. of such
delinquency, and Of the amount of tax
he is required to pay.
8. Each constable receiving such list
shall make due return to his county
court, at such time rs the court shall
direct, of the manner in which he has
discharged his duties respecting the
same, and shall pay over 20 the sheriff,
or the person appointed to receive the
same, any tax collected by him; aud he
shall, moreover, be liable for the tax
assessed upon every dog enumerated in
such list of which he shall fail to return
a satisfactory account to the court.
9. For collecting, accounting for and
paving out the dog tax the sheriff shall
be allowed the like commission as is
allowed for collect ing and accounting
for the county levies; provided, however,
that for so much thereof as he receives
from the constables upon said lists, he
shall, for accounting for and paying
out the same, he allowed one half COM
mission
10. The constables shall be allowed
by their respective courts, a Just com
pensaton for the services required of
and performed by them under this act,
to be paid out of such dog tax, and
they and their sureties shall be liable
on their official bonds upon motionin
said county court, for any money re-
ceived by them, which they may be
liable to pay by virtue of this act
III. The constables or other persons
collecting any money under this act
whether it be taxes or fines imposed,
shall pay the same to the sheriff of the
county, taking duplicate receipts there
fer, one Of which he shall file with the
clerk of the county court, who shall
charge the sheriff with the amount OF
the same. The sheriff shall have charge
of all the moneys accruing from the tax
upon dogs, or from finds imposed un-
der this act, collected within his county,
and the same shall constitute fund fer
remunerating-- the inhabitants there
of for any loss they may sustain By in
jury done to their sheep by dogs within
their county.