Year: 1876

Below we give the full text of the
law passed BY the recent Legislatare,iu
relation to the taxing Of dogs. ltwonld
be well for all parties interested to take
due notice of its provisions and govern
themselves accordingly. The bill reads
IS follows: r....r


BE il enacted By The Legislature Of
Tss, Inginia: It shall be the duty
of the Assessor of every county within
this State, as soon as possible Of
day oi--ot each year to ascertain ard
list all dogs within their respective couu-
ties the age of four months, except lap
dogs and rat terriers, aud the names of
the owner thereof, aud to make proper
entry thereof on his personal. property
book. To ascertain the same, he shall
call upon every person in his district
who is required 10y law to list any per-
scnal property, or Ge the owner OF a
dog, and shall require every such per-
son to answer under oath such ques-
tious as he may ask him, TO enable the
assessor TO make oct such list. That
the owner of a dog liable To taxation
who tails TO give a true list of his dogs
when called upon by the assessor Tor
that purpose. shall be fined $50 for the
benefit OF the school fund, 10 be recor-
cred by indictment or preSeniment Ii
shall be the duty OF the court OF the
county ut The time OF laying tho county
levy, 10 fix the tax on each dog, with
in the county, not les: than % cents
where there is one dog, and one dollar
on each dog over one in possession OF
same owner, and when SO fixed it shall
be the duty of the assessor to extend
the same on the personal property books
for which seryict he shall be- allowed
two cents per dog, TO be paid ont oi
the county treasury. Such tax shall, II
the county court so order, be paid, III
whole or in part, 10 owners ot sheep
that have been kille or injured by dogs
within the county during the proceed
ins year 10 the parties entitled thereto,
in such manner rs the court may pro.
vide All or part OF said tax not 50 di-
rectcd to be paid to the owners ot such
sheep skall constitute part OF tac dis
tributable school fund OF the State as
appropriated, aud shall be collected by
the sheriff of the county, and paid 10
the order of the school boards. Ii the
sheriff shall be unable TO collect the tax
assessed against the owner OF a dog,
and the same shall be returned rs de-
linquent the said dog [may] shall Oe
killed by the constable OF the district 10y
order OF the justice of the peace, upon
reasonable notice TO owner. Ii proved
TO the satisfaction OF justice that dog
has killed or worried sheep he may in
like manner be killed by order OF The
Justice, whether such dog shall have
been taxed or not. But this act shall
have no force and effect in any county
or within the State until thirty days at-
ter the county court OF the county shtll
by its order, declare that il shall have
force and effect IN any county. or IN
any district or districts thereof. Such
order, however, shall not be made by
the court unless n petition sign | by NJ
least one hundred voters of the county
asking that such order be made, shall
bc presented to a previous term Of the
court, and notice OF such petition shall
for thirty days prior to the making OF
the order be posted at the front door OF
the court house, aud inserted in at least
one newspaper, if one bs published in
the county, aud it no such newspaper
be published, posted at three other pub
lie places therein. ....