The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1874-05-30
CHAPTER 5oe.1
TAXATION or DOCS.
AN ACT
For the Taxation Of Dogs in the State Of Mary
land.

For the Taxation OF Dogs 10 the State Of Mary
land.
Section l. Be Il enacted by the General As
sembly Of Maryland, That the boards Of county
commissioners in the several counties Of this
State are hereby empowered and directed to
provide for the annual taxation Of all dogs
therein, ut a rate Of not less than one dollar for
each dog and two dollars for each bitch Pro-
pid,d, That the tax in Talbot county and Iar-
ford county shall be one dollar on either dogs
or bitches.
Sec. 2. And be it enacted, That the county
| commissioners OF the respective counties of this
State shall, and they are hereby directed 10 d.
vide their counties into constabulnry districts in
accordance with the number Of consiables in
each Of said counties, and shall make 1t the duty
OF said consiables in each of said districts 10
annually enumerate and assess at a rate pre-
scribed by said boards Of county commissioners.
OF not less than one dollar for each dog and two
dollars for each bitch in s1id districts, and coll
lect the tax levied upon the same, and lay the
amount received by said collection into the
county treasury, at such times as may be fixed
upon by the said boards of county commission
er', and the official bond OF any Of said cons,a
oles failing to account and make returns as
aforesaid, shall be held liable for such default,
and all constables who shall faithfully account
as herein required, may retain a commission Of
twenty-five per cent. on the amount actually
collected and paid Into the county treasury, and
the net amount of such taxes, after payment of
all charges, shall be applied to the credit of the
school fund of the respective counties of the
State; Prorided horsrtr, That every Household
der. either owner or renter, shall be entitled 10
keep one male dog free Of taxation, but only one
dog, however, shall be thus kept FREQ Of taxation
In or about any house. irrespective Of the num-
Der OF families occupying the same.
Sec. 3. And be II enacted, That the board of
county commissioners ofeach county In this State
shall furnish the constables Of their respective
counties metal tags bearing their face the year
for which the tax is paid, and the sex of said dog
and as far as possible the tags for each year shall
have some characteristic shape or color. and
shall be worn by all dogs that are either taxed or
exempted, and IL any dog shall be found going
at large, of the premises Of the owner OF said
dog, without wearing such tag, il shall be the
duty Of the eonstables TO kill said dog, and for
each dog so killed, the constable killing the same
shall be allowed by the county commissioners
Of tho respective counties Of this State upon
their being satisfied by such proof as they NAV
demand, Of the killing OF said dog by said con-
stable, fifty cents for every dog so killed, being
found going at large without wearing the afore.
said tag, and any person may kill any dog,
whether taxed or exempted, which may be
caught destroying or worrying sheep, either on
his own premises or those Of another, for which
killing the owner of said dog so killed shall be
debarred from receiving any sum in any court
as damages for such killing.
Sec. 4. And be it enacted, That any person
who shall malieiously remove from any dog
wearing the same, the aforesaid tag, shall be
fined five dollars, 10 be recovered by the usual
proceedings In such cases.
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