The Evening critic., 1884-09-19
THE TAX ON DOGS,
The DiGicuIiIcs In the Way of En-
forcing The TinW.

Forcing the LAW.
The enforcement of the dog law, which
lovies tax Of 50 on every animal Of the
dog kind, is just now agitating the minds
Of n great many citizens, and hundreds Of
them are being brought before the Police
Court every week. The trouble grows out
of the law being somewhat incomprehensi-
bic, and 1t is regarded by lawyers aud per-
sons familiar with It MS weak, aud not cal
culatCd to stand contesting Ia the General
Term. Last year number of citizons
consolidated and secured the services of
reputable attorney to contest the law. They
had cases brought before the Police Court
and certioraried up TO the General Term,
but the cases were not reached.
The same scheme Is contemplated this
year. The cases were first brought under
the first section of the law which provides
that all dogs shall pay tax of 81, aud the
tax shall DO collected as other taxes arc col
lected In the District.
This section was decided to be imperative
and cases are now brought under section g.
which is held to DO separate and distinct
from the imperative sections, because 1t has
penalty attachment.
This section imposes fine for not hav-
ing dog tag" and collar and tho
name Of the owner on the neck Of the dog.
In case before tho Police Court last
year Colonel VIM. A. Cook made the fol-
lowing important points:
"The tax must be regularly charged
against the owner of the dog as against any
other personal property. 1t cannot be col
lected and enforced unless 1t Is regularly
levied. 1t is not regularly levied by merely
making entry in the books of the Collector
Dogs should DO listed. as other personal
property. 1t is only after such levy that IL
becomes the duty of any person to pay tax
ana Of the Collector to furnish tags. If the
District has neglected its duty, however on
erous 1t may be, to levy tax, no penalty can
be enforced.
mo fines properly arise or can be enforced
until the District has performed its initial
of levying the tax. Tho law does not make
1t the duty of any person to return dogs or
list them but Of the District to levy tho
tax. The law is not self-acting, but re-
'quires the initiatory action and co-opera-
ton of the District.
"The penalty is suspended upon the levy
Of the tax. Section Of tho dog law no.
quires owners of dogs to place tag around
their necks, but at the same time provides
that the tag shall be furnished by tho Tax
Collector in accordance with sections l and
2. No tag can DO furnished in accordance
with these sections II tho tax has not been
regularly levied on dogs. There is no mode
provided in theact for the enforcement Of
the penalty. 1t provides penalty without
providing mode Of enforcing It,
"a court may enforce any of its sem
fences by fine or imprisonment, or both, but
this canpot be done arbitrarily, or unless
some definite penalty has been attached to
an offense. The power given to tho Police
Court applicable to the District Is TO the eff
feet that it shall have jurisdiction of all the
o6enses against its laws and ordinances.
But the law without any designative
penalty Is void, SO far as its enforcement is
concerned and the sixth section of the dog
law, while 1t declares that there shall BIO a
penalty for failure to place collar and tag
on the neck of dogs, it does not provide
what that penalty shall be or any mode
for collecting and enforcing it,.