The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1894-01-27
DOGS AND THEIR TAXATION.

w lille we Inlay oiiihS a. '> |
sodic extravaganza OF the novelist
vet when we come to consider the
practical or taxation phase OF the
dog question, it would really seem
that in Maryland at least, our innate
love of this animal is outrunnlne
both discretion and common sense.
The fact is, that the ownership OF
dogs, seemingly reverses and sets al
defiance, all the principles that under
lie the owership OF every other
species of property.
As the farmer prospers his heros
increase, but the poorer a man gets
the more dogs he apparently owns
Oriental travellers tell us, that IN
the cities of the East, squalor and
poverty are marked by multitude
of half starved CANNES, while the cry
of the cavernous cur, mingles with
the murmur OF the miserable mendl'
cant, the streets of Constantinople.
Thanks to a kind Providence, we
in Cecil county at least have been
spared the mendicacy of the Orient,
but to use a slang phrase we are
rapidly "getting there" in the In
creasing number of worthless ours
that aff1ict all our communities.
Cecil County with population OF
Is, 900 souls, feeds and supports (D
one dog for every five persons, or
an aggregate of about $500 dogs
or about one dog to every qualified
voter in the county. This grand
army OF dogs of high and low degree,
the most of which are hungry ours,
and which in the pursuit of life and
happiness raid the back yards OF
housekeepers who do not keep guns,
forage upon the sheepfolds OF our
farmers, snap and snarl at children
on our streets and highways, get
mad at times, and inoculate our
citizens with hydrophvbia, until
member of the Legislature from this
county is constrained to ask an
| appropriation of $4,000, as local
relief fund to secure our people the
Pasteur treatment against rabies.
This is the pleasant situation in Cecil
resulting from plethora of dogs.
As subject of taxation and reve
nue. in Cecil, dogs are lamentable
failure.
Canine statistics startle US, but
dog taxation raises more revenge
than revenue.
| Although past Legislatures OF
Maryland have been tolerant OF dogs,
still we have a DOG" code which
devotes seven sections of Article 81
to his suppression as source OF
State revenue.
A glance at the record of the
County Commissioners office at Elk
ton, will suffice to sh ow the ineftlcl
ency of the present system OF dog
taxation, if it can be dignifed by
such name.
Apparently the law contemplates
that all dog taxation shall fall upon
property owners only. Having no
assessors of property who are re-
quired to make stated returns of
taxable property, the taxation OF
dogs is made dependent on the
personal honesty OF the tax payer.
| When he comes once year to
the County Treasurer's office, he is
politely asked ''if he owns dog?"
| Generally he does not.
| If he does, and acknowledges the
fact, tax of one dollar is added to
his bill, for which the printer of the
tax receipt has kindly left blank
line.
Thus it will be seen, that the pres
ent dog taxation system % is based
upon strictly Christian-if not upon
correct business-principles. Every
dog owner is treated as truthful
man, who like the Father of his
country, could not tell lie.
But although framed on correct
ethical principles, the system is not
success practically.
| Although in the average as truth.
full, just as Christian as the rest o.
mankind, the majority of dog owning
tax payers in Cecil have strangely
confused ideas as to canine titleship
The returns for 1894 at the Com
missioners' office show that only 40;
dogs at present are owned in the
county, and what is still more won
derful. not single female dog Coz
ljip) exists in Cecil.
There are as stated by conservative
estimates in the nine districts of the
county about $500 dogs, male anc
female.
Deducting 497 dollars for 4e7 dog:
males only-whose ownership ha:
been acknowledged, what has become
OF the other 5000, which in 1894 the
present law has not reached up tc
date.
This is an interesting inquiry
physically. morally and financially.
Like the old cows tail, the presen
system @ is growing downwards, anc
rapidly petering out. The sum col
lected from this source is rapidly
diminishing annually. In past year!
as high as $500 have been collected
as dog tax, of which after paying
awards to farmers for sheep de
stroyed by dogs, $1,000, has as thu
present law provides been paid int
the county school fund.
Last year $4,000 was collected TO
that many dogs (males) and S293.s,
returned to the school fund.