The Frankfort roundabout. [volume] (Frankfort, Ky.) 1882-1908, 1906-02-24
A GOOD LA W.

What is known as the dog tax law
has passed both houses of the Gem
eral Assembly, and will. doubtless,
be signed by the Governor. 1t is II
good law.
For the benefit of our farmer
friends and patrons, we give the
bill i'm full, as follows:
An act to promote the sheep in
dustry and provide a tax on dogs.
BE it enacted by the General A s.
sembly of the Commonwealth of
Kentucky:
Section /. Each year every dog
over four months old shall be listed
for taxation as herein provided
either by the owner or by the asses
sor in the name of the owner, with
out fixing any valuation thereto:
Provided, The owner may. if be so
desires, affiX any value thereto he
wishes. Every person who keeps
or harbors dog, or who knowingly
permits the Keeping or arborin9
of a dog upon his premises, shall,
for the purposes of listing and tax
alton, be deemed the owner thereof:
and the assessor and his deputies
shall ascertain the owner or haI-
borer OF each dog within his terri
tory, and list and return the same
by magiSterial districts. The Au-
ditor shall provide blank spaces in
assessor books and schedules, and
the assessor, in listing a dog, shall
enter its description upon the
schedule, stating the kind, sex,
age, color, size and name, if any.
Sec. 2. The owner of every dog
over four months of age shall pay
q license tax thereon of one dollar.
Tie first assessment under this act
shall be made in the year 1906, be-
tween the fifteenth day of Septem-
Der and the thirty-first day of De-
cember. Said license tax shall be
due and cOllectable as other taxes.
and collected by the sheriff and re-
ported to the Auditor and paid to
the Treasurer, but the sheriff shall
keep such licensed tax on dogs sep
arate from other funds, and so re-
port to the Auditor and pay to the
Treasurer, and the Treasurer and
Auditor shall keep separate ac-
counts of such taxes by counties.
The amounts collected by license
tax on dogs shall he used to indem-
Nifty losses by the killing or injur-
ing of sheep by dogs, as herein pro-
vided.
Sec. 3. Whenever any sheep are
killed or injured by dogs, the owner
or person having custody of same
shall, without delay and within
twenty-fOur hours after such kill
ing or injury is made known to him
notify the magistrate in whose dis
trict the sheep are located and
make atfidavit setting forth the
number of sheep killed and the
numbered injured, the kind, grade
or quality, amount and nature of
in Jury thereto, and that such dam
age was not caused in whole or in
part by dog owned or harbored by
him, and that he does not know
whose dog caused the damage. or.
If known, and such account re-
duced to Judgment could not be
collected on execution. The mag
istrate shall then appoint two dis
interested and discreet freeholders
of the neighborhood where the in
/ Jury was done, to appraiSe the
damage, and shall furnish them
with claimants affidavit or copy
thereof, and the appraisers shall
forthwith examine such sheep and
make u written report on the claim
to the magistrate, who shall forth
with forward the claimants afii-
davit and the appraisers report to
the county clerk, together with his
recomm endatiOn endorsed thereon.
The clerk shall file same in his
Office, and endorse thereon the date
of such filing. The magistrate and
each of the appraisers shall be
allowed fifty cents for their SER
vices, to be paid out of the dog tax
fund of such county as other claims.
Sec. 1. At each meeting of the
fiscal court the claims for loss or
damage to sheep, which have been
filed not less than thirty days prior
to such meeting, shall be taken up
and considered, and rejected, or, if
correct and just, allow the same, or
such parts thereof as may be
deemed right: Provided, That the
fiscal court may require additional
evidence on any such claims, either
by oral testimony or atiidavits.
Such claims as are allowed shall
be filed with the Auditor, who
shall, after the first of January of
each year, take up all such claims
by counties, and draw his warrants
upon the Treasurer in favor of
claimant for the amount allowed
by the fiscal court: Provided. If
the amount of the dog tax fund to
the credit of any county be not
sufficient to pay all claims from
such county, the Auditor shall pro-
rate the claims from such county.
Any surplus remaining to the credit
of II county after all such claims
are allowed, shall be trans ferred to
the credit of the school fund of