Peninsula enterprise. [volume] (Accomac, Va.) 1881-1965, 1904-11-12
Tax on Dogs.

At meeting of the Board OF Super
visors of the County of Accomack held
on the lst day of November, A. d.,
1904.
Ordered, that the Clerk Of this Board
have published Sections and 2 OF an
Act of Assembly, approved February
10, 1903, amending and re-enacting an
Act imposing license tax on dogs for
the protection ofsheep and other stock
in this State; which sections are in the
following words and figures, to-wit:
Section 1. Be it enacted by the gen
eral assembly of Virginia, That 1t
shall be the duty of the commission
ers of the revenue in the counties OF
this State to take annually, at the time
of listing the taxable property therein,
list of all dogs over three months OLD,
showing whether male or female, with
the name of the owner or person IN
whose possession the same is found, up
on the oath or affirmation of the owner
or housekeeper or head OF the family
with whom, or on lot or premises oc-
cupied by him, any dog or dogs may
be found as to the number OF dogs
such person may own or have, or as
may be on the lot or premises occupied
by him, whether owned by him (oI
herr or not; and should the commits
sioner fail to omit to list dog 1t shall
be his duty to make note OF II on MS
books for the next fiscal year, and tne
owner of said dog shall be chargeablt
with said tax in addition to any tax
he shall then owe; and shall return
such list of dogs to the clerks office o.
their respective counties at the time
When they return their lists of taxable
nroperty. In addition to the fines anC
penalties and forfeitures as are now In
Cured by them for neglect OF similar
duties under existing law, the commits
sioner shall be liable to fine or for
fixture of fifty cents for every wilfu
or negligent failure to list any DOG
The fees for the commissioner OF tn.
revenue shall be five cents for eaci
dog listed by him, to be paid out o
the funds derived from the license ta>
on dogs, upon the order OF the boar'
of supervisors.
Section 2. That in every case wher
the owner of the dog fails to pay, b.
the first day of July next succeeding
the return of said lists, the license ia.
ORC vided for in the third section @
this act,it shall be the duty Of the con
stable Of the district in which said de
/ linouent resides, or, if there be no con
4: stable serving in said district, then
shall be the duty of the sheriff, or
deputy sheriff of the county In whlc
the delinquent resides, to kill said do
for which he shall receive fee OF hit
cents out of the funds hereinafter pro
vided, and to that end the said constt
BILE, sheriff or deputy sheriff, shall OF
tain annually during the month {
July from the county treasurer III
of all delinquents under this act In n
district, and shall, within thirty day
after receiving such list, kill said dog
2 unless the tax on them, together wit
2 fee of twenty-five cents, to said col
stable, sheriff, or deputy sheriff,
forthwith paid, and on his wilful
negligent failure to do so, when pra
u ticable, he shall pay fine CT flve 90
lars for each dog he so fails to kill. III
constable, or sheriff, or deputy sherl
y shall, at the expiration Of the thir'
= DAYS, account to the treasurer OF d
,. county for all taxes collected by hi
>, under this section.
" Atteste:
John d. Grant, Clerk.