Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1874-03-06
The Dog Tax Bill.


The following is copy of the bill which
has passed the House OF Delegates, for tax on
dogs
Sec !. Be Il enacted By The General assembly
Of MoEytand That the County Commissioners
OF the counties OF this State shall require an
accurate return to be made annually by the
Collector or Collectors Of Taxes in each and
every county Of the State, Of all dogs upwards
Of two months old owned or possessed by any
person within the respective counties Of the
State, particularly noting the number owned
or possessed and kept about the house or prem
ises OF any citizens Of the rounies Of the State,
which return shall be made under oath or af-
frmation of the Collector or Collectors that
they have made diligent search for and be-
lieve their return to be full and accurate one
of all the dogs within their collection districts.
Sec 2. BE IL enacied, That upon demand of
the Collector, all owners Of dogs in the conn
ties of the State shall furnish all reasonable
facilities to the aforesaid Collectors in procur-
ing The description of all dogs kept about
their house or premises, and shall pay taxes
for the keeping of one dog one year one dollar,
aud for every additional dog one dollar, and
for every bitch FIVE dollars for one year, and
that the year for said tax shall date from the
first day of April in each and every year, and
upon the refusal of any owner Of dog or dogs
TO pay said tax, on o. after the tenth day Of
June 10 any year, when demanded by said
Collector or Collectors, then it shall be the
duty of said officer 10 Immediately kill any
such dog or dogs under penalty of five
dollars in each and every case; which penalty
shall be imposed by Justice Of the Peace
upon the evidence OF one or more witnesses.
Sec. 3. BE IL enacted, That all proprietors of
homeseads shall be responsible for all taxes
levied upon dogs or bitches under the provi-
sions of second section Of this Act, if in posses
sion of or claimed by members of their families
persons employed on their premises, or occu-
plying habitations upon their premises.
Sec. a. BE ii enacted, That for each and
every dog killed by the Collector, as provided
in section two of this Act, the Collector shall
receive out OF the funds collected as taxes upon
dogs the sum of twenty-five cents.
See A. BE ii enacted, That upon the pay
ment Of a tax upon any dog or dogs by their
owner or proprietor OF homestead, as provided
in sections two and three OF this Act a cert-
ficatc shall be issued by the Collector, describe
ing the dog or dogs upon which said tax has
been paid, said dog or dogs are exempt from
further tax for one year from the time said tax
was assessed.
Sec 5. BE il enacted, That The COLLECTORS in
the several counties of this State shall pay
over TO the County Commissioners OF Their re-
spective counties annually, and shall make
statement under oath of the amount received
for taxes received on dogs, and amount ex-
pended for killing dogs and collecting said
tax, aud the net amount of said taxes shall be
placed by the County Commissioners TO The
credit Of the School Fund of their respective
counties.
Sec. c. BE IL enacted, That the Collectors
shall retain as compensation for their services
the sum of ten cents for each and every dog.
for which certificate shall have been issued,
as provided by section four Of this Act.
Sec. 7. Be IL eaGcted That the Treasurer OF
the county or the Clerk to the County Com
missioners shall have prepared books, with
certificates in blank, with sufficient margin,
and numbered from number one to two hun
dred inclusive, for one dollar on digs; also
in addition blank certificates numbered from
number one to number fifty, inclusive, for five
dollars each, for bitches; and shall charge
each Collector four hundred and fifty dollars
for each book so delivered, ana upon the re-
turn of said hook to said Treasurer or Clerk
to the County Commissioners, as the case may
be, he shall be entitled TO The aggregate sum of
the certificates not used or issued by him.
Sec. 8. BE IL enacted, That any owner of
sheep or any other person who shall find
dog or dogs chasing or killing Sheep shall be
authorized TO kill said dog or dogs upon the
spot, or wherever found whether faxed or not.
Sec. .. Be il eaacted, Every Shtrf, Deputy
Sheriff, Constable or Collector of Taxes, who
shall have any reason to believe that any dog
seen in any county in this State shall not have
been taxed, said officer shall seize said dog
aud unless the owner or the person claiming
TO have in charge said dog, shall produce a
certificate that said dog has been taxed by n
properly constituted officer, then it shall be
the duty Of said Sheriff. Deput Sheriff. Con-
stable or Collector, TO kill said dog, and said
officer shall receive as compensation the sum
of twenty-five cents, as provided for in the
fourth section Of this Act and said officer fail
ing to perform said duty, shall lie liable to
penalty of five dollars MS provided for in sec
ton two of this Act; Procioed, That this sec
ton of this Act shall not be effective between
the first days of April and The tenth day of
June in each and every year
See. 10. Ind be II enacted That all dogs up
on which tax shall have been paid under any
provision Of any City Council Of this State, the
certificate thereof shall enliile the owner there
Of to carry said dog to any part of the State
Sec. II. And be IL further Enacted, That all
| Acts or parts of Acts inconsistent with this
are hereby repealed.
Sec. 49, And be il enacted, That this Act
shall take effect from and after the irst day OF
April, eighteen hundred and seventy-four.