The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1874-05-30
tCnAPrEa SOC.
TAXA TON or DOCS.
AN ACT
AN ACT
For the Taxation of Dogs in the State Of Mary
land.

For the Taxation of Dogs in the State Of Mary
land.
Section !. Be It 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, at rate of not less than one dollar for
each dog and two dollars for each bitch Pro-
pidsd, That the tax IN Talbot county and Ilar-
ford county shall be one dollar on either dogs
or bitches.
Sec. 2. And be 1t enacted That the county
commissioners OF the respective counties of this
State shall, and they are hereby directed TO d.
vide their counties into constabulary districts in
accordance with the number Of consiables in
each Of said counties, and shall make it the duty
Of said constables 10 each Of said districts TO
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 sid districts, and coll
lect the tax levied upon the same, and pay 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
ers, and the official bond of any Of said consta-
bes failing to account and make returns as
aforesaid, shall be held liable for such default,
and all constables who shall faithfully account
10 hoteiu te4uiEtuf hhhJ ftthih 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, hopsrtr, 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 free of taxation
in or about any house, irrespective Of the num-
hnr nf fla nv inr ha
Sec. 3. And be II enacted, That the board of
county commissioners Of each 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 far 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, it shall be the
duty Of the constables to kill said dog, and for
each dog so killed, the constable killing the same
shall be allowed by the county commissioner
of tho respective counties Of this State, upon
their being satisfied by such proof as they may
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 il enacted, That any person
who shall maliciously remove from any dog
wearing the same, the aforesaid tag, shall be
fined Eve dollars, 10 be recovered by the usual
proceedings in such cases.