Researchers apply machine-learning techniques for code smell detection to counter the subjectivity of many code smells. Such approaches need a large, manually annotated dataset for training and benchmarking. Existing literature offers a few datasets; however, they are small in size and, more importantly, do not focus on the subjective code snippets. In this paper, we present DACOS, a manually annotated dataset containing 10,267 annotations for 5,192 code snippets. The dataset targets three kinds of code smells at different granularity-multifaceted abstraction, complex method, and long parameter list. The dataset is created in two phases. The first phase helps us identify the code snippets that are potentially subjective by determining the thresholds of metrics used to detect a smell. The second phase collects annotations for potentially subjective snippets. We also offer an extended dataset DACOSX that includes definitely benign and definitely smelly snippets by using the thresholds identified in the first phase. We have developed Tagman, a web application to help annotators view and mark the snippets one-by-one and record the provided annotations. We make the datasets and the web application accessible publicly. This dataset will help researchers working on smell detection techniques to build relevant and context-aware machine-learning models.