The Maryville times. (Maryville, Tenn.) 1884-1944, 1919-09-16
COUNTY DOGS
NOT ASSESSED
BLoUNT COUNTY LOSES LARGE
SUM OF MONEY THAT SHOULD
BE COMING IN.
EXCESS AFTER SHEEP ARE
PAID FOR WOULD co INTO
PUBLIC SCHOOL FUND.

Blount county is losing large sum
of money, perhaps thousands of dol
lars, which should be collected and go
into her school funds, through the
non-assessment of the tax on dogs as
provided for in senate bill No 487 OF
the last session of the state legisla-
ture. According to this law, 1t is re-
ouired that each person shall be re-
uuired to give to the tax assessor or
county trustee a record of each dog
more than months of age, kept or
harbored by him, and shall pay as an
annual license fee to the county as
SCISSOR or county trustee the sum OF
81 for each male dog more than SIX
months of age, and SO for every fe-
male dog over six months of age. 1t
is further specified that it is the duty
of the tax assessor, when assessing
the property of each property holder
of this county, as now required by
law, to make diligent inquiry as to
the number of dogs owned, harbored
or kept by every person assessed by
him, and he shall demand payment
of the license fee on every dog owned
for which such fee has not been paid.
Provision is made for the keeping
of these records of dogs so listed, and
this list is to be turned over to the
trustee within five days after the
completion of the assessment. The
act further states that the assessor
shall turn over to the trustee within
five days afer the completion of the
assessment, the amount collected by
him as dog license. A report shall
also be made to the county court
clerk, who shall keep record of same,
and charge the amount against the
county trustee as a receipt for the
fund known as the "Sheep Fund"
There is provision for penalty for
those who fail to pay the tax, and also
section of the act reads "that if any
county trustee or county tax assessor,
or any other person upon whom is en-
joined any duty by the provisions of
this act shall fail or refuse to perform
such duties, such person shall be
deemed guilty of a misdemeanor in
office and shall be removed accord
ingly."
The tax thus collected by licensing
dogs, shall constitute a fund known
as the sheep fund, which shall be
kept by the county trustee and used
for payment of damages sustained by
sheep owners of sheep killed, or
MANNED by any dog or dogs within
any county of the State of Tennessee,
and each county trustee shall collect
all fines belonging to his county from
the respective courts where such
fines have been assessed under the
provisions of this act, and all such
fines shall be placed to the credit of
the sheep fund.
There is provisions for reporting
sheep killed or MANNED, claims that
can be paid, right of appeal, report
of owner for damages indictment of
owner of dog, etc.
Provision for excess funds to go
to the school fund is provided as fol-
lows:
"Sec. 17-Be it further enacted,
that whenever any funds constituting
a part of the sheep fund herein pro-
vided for shall remain in the hands of
the trustee on the first day of May of
any year which funds shall have been
collected and received by the county
trustee during the preceding calendar
year, such funds remaining in the
hands of the county trustee shall be
by him turned over to and shall be-
come a part of the common school
fund of the county in which such
funds are collected; provided that ali
claims paid by the trustee to sheep
owners under the provisions of this
act during the months of January,
February, March and April of any
year, shall be paid out of funds col
lected during those months, if there
be sufficient funds so collected to pay
said claim. The trustees shall keep
all moneys belonging to the sheep
fund on deposit at not less than three
per cent interest"
This act was passed March 25 and
March 26 of this year. Its
provisions have been ignored in the
assessment of Blount county taxes
this year, as the assessor is waiting
for an opinion of the supreme court
to determine the constitutionality of
the same. Other countries have as
sessed dogs therein, and any county
assessor failing to so comply with the