The Birmingham age-herald., 1915-10-23


 9. The secretary of state shall have I printed on the margin of the poster, | Section 8 of this act.
 Approved September IS, 1915. | Official:
 JOHN PURIFoy.
 Secretary Of State.
 AN ACT.
 No. 529) fs. 325. Brown. To impose a license or privilege tax of $1 a year on each dog in the State of Alabama, over four months of age and to provide for tho collection of such tax and to provide that all live stocks killed by any dog and all dam ages done thereto shall be paid for out of the dog tax fund, and to pro- vide for the distribution of the sur plus left in the dog tax fund on the first day of March of each year Be it enacted by the legislature of Ala bama:
 Section 1. Each and every dog over four months old shall be listed for taxa iton as herein provided either by the owner or by the tax assessor in the name of its owner without affixing any valuation thereto but the owner may if he so desires affix any value thereto he wishes. Every person who keeps or harbors a dog, or who knowingly permits the keeping or harboring of dog upon his premises shall for the purpose of listing and taxation be deemed the owner thereof, and the tax assessor shall ascertain the owner or harborer of each dog within his county and list and return the same for taxa tion. The auditor shall provide blank spaces in the tax assessors books and the assessor in listing shall enter the description upon the schedule stating the sex, age, color, size. breed and name, if any, of the dogs so listed.
 Sec. 2. The owner of every male dog over four months of age shall pay a li- cense or privilege tax thereon of s1, and of every female dog of such age S1. The first assessment under this act shall be made in the year 1915, between the first day of October and the 31st day of December. Said license or privilege tax shall be due and collectable as other taxes and collected by the tax collector and paid to the county treas urer or the custodian of state or county funds. The treasurer or custodian of said funds shall keep such license or privilege tax on dogs separate from other funds. The amount collected by such license or privilege tax on dogs shall be used to indemnify losses by the killing or injuring of sheep or other live stock by dogs as herein provided. Provided, that this act shall not apply to dogs in municipal corporations which impose tag tax of at least $1 per head
 
 on such dogs.
 8. Whenever any sheep or other live stock are killed or injured by dogs, the owner or person having custody of the same shall within 24 hours after such killing or injury is made known to him, notify the justice of the peace in whose district the sheep or other live stock are, or were and make af- fidavits setting forth the number of sheep or other live stock killed or in jured, the kind, grade or quality there of and the amount and nature of in jury thereto and that he does not know whose dog caused the damages, if such be the fact or if known that amount of such loss if reduced to judgment could not be collected on execution against the owner of such dog if such be the fact. The justice of the peace shall then appoint two disinterested free holders of the neighborhood where the injury was done to appraise the damage and shall furnish them with claimants affidavit, or a copy thereof, and the appraisers shall forthwith ex- anime such sheep or other live stocks and make written report on the claim to the justice of the peace, who shall forthwith forward the claimants af- fidavits and the appraisers report to the judge of probate or to the clerk of the board of revenue, who shall file same in his office and endorse thereon the date of such filing. The justice of the peace and each of the appraisers shall be allowed 50 cents for their serv- l ices, to be paid out of the dog tax fund of the county as other claims against l said fund. At each meeting of the court I of county commissioners or board of | revenue the claim for loss or damage | to sheep or other live stocks which l has been filed not less than 10 days l prior to said meeting shall be taken l up and considered and rejected, or if 1 correct and just, shall allow the same l or such parts thereof as may be deemed | right. Provided, the court of county | commissioners or board of revenue may require additional evedence such | claims either by oral testimony or af- | fldavits. Such claims as are allowed shall be filed with the county treasurer ] or custodian of the county funds, who shall after the first day of March of i each year draw his warrant in favor | of the claimant for the amount allowed i by the court of county commissioners | or board of revenue. Provided, if the | amount in the dog tax fund be not suf- ficent to pay all claims, the treasurer or custodian of the county funds shall prorate the same. That if there is any surplus. afte~. paying for the killing or injuring of animals. 1t shall be ap- piled by the probate judge to the pay ment of the travelling expenses and board of any person who has to attend the Pasteur Institute in Montgomery | for treatment by reason of having been i bitten by mad dog and who are un- | able to pay for these expenses. Any | x,niI f,tv 1o ir,i n n a