The Roanoke times. [volume] (Roanoke, Va.) 1890-1895, 1894-05-06
niay Meeting of the Supervisors.


county held their regular May meeting
at the courthouse yesterday, and the
following business was transacted:
1t was ordered that the county treas
urer be, and he is hereby, requested to
report to this board, at Its next meet
ing, the amount of delinquent county
levies paid to him by the clerk Of the
county court down to the date of his last
report to this board.
The levy for county expenses, also
for district and county school purpose.
was liked at the usual rates and not
changed.
The clerk of the court.was requested
TO get copy OF the acts OF the last gen.
eral assem- bly, for the use Of the board
Alter considerable discussion as to
the advisabilty of enforcing tax on
dogs In the country, according to the
provisions OF the act OF assembly ap-
proved March S, 1894, vote was taken
which resulted In Supervisors Moomaw
and Lewis voting for It's endorsements,
and Supervisors Starkey and Thomas
against 1t. There thus being a tie, in
accordance with the law County Judge
Moffett was called In to cast tho dscid-
Ing vote, which he did, in favor of enforc
ing the tax. This law as passed by the
last general assembly, briefly stated,
authorizes the supervisors to levy a tax
on all dogs in their respective counties.
such tax not to exceed ono dollar on
each male and two dollars on each fe-
male dog over four months OF age.
The commissioner of revenue will
take annually, at the time OF listing the
taxable property in shis county, list
OF oil dogs therein, showing whether
the same are male or female, with the
name Of tho owner or the person in
whose possession said dogs are found.
or upon whose property they are found.
The treasurer shall collect the dog tax
as other taxes are collected by law.
shall be held accountable for them and
shall make an annual settlement of
them with the board of supervisors. In
case OF tax not being paid on dog, the
officer collecting same shall report tho
matter to the nearcst iuetics of the
peace and he shall summon the owner
to show cause why the dog should no,
be killed, then if the TAX be no. paid
he shall cause tho dog to be killed By the
sheriff or any constable OF the country.
besides which tho laws says that "sny
oiticer or person failing to comply with
the provisions Of this act shall be fined
GU TO DC recovered before any justice
OF the county, one-half to sc to the In
former"
The board of supervisors are au .hor-
.zed to devote the proceeds OF the dog
tax to the payment Of claims for sheep
killed by dogs, and to turn over any
surplus after the payment of said
claims to the district school or road
fluids in proportion to the number of
dogs listed in the respective districts.
Tho law Is very full and explicit, and
provides for legal appraisement by
cltlzens at the summons of q justice, in
cases whore sheep have been wounded
or killed, so that only reasonable value
may be paid by the supervisors out OF
the dog tax fund for the loss sustained.
Since the law was passed last March
the supervisors OF several counties have
| decided to enforce 1t. and Roanoke
county has thus shown that in this, as
in other matters, she "keeps up with
the procession" although, to be- frank,
had 1T not been for the courage OF Judge
Moffett she would have remained in tho
old-time rut.