Jackson County journal. (Sylva, N.C.) 19??-19??, 1919-04-04
The Dog Law

we WOulu duVlSe our readers to
lay this copy of the Journal away
where you can lay your hands on
il for future reference.
An Act to tax dogs in North Car
DINA and to encourage sheep hus-
bandry.
The General Assembly of North
Carolina do enact:
Section l. That any person own
Ing or keeping about him any open
female dog of the age of six months
or older shall pay annually license
OF privilege tax of two dollars.
Sec. 2 a. That any person owning
or keeping any male dog. or female
dog other than the kind specified in
section one of this act of the age of
six months or older shall pay an
nually on each dog so owned or kept,
license or privilege tax OF one dol
lar.
Sec. 2 b. To every person paying
the license or privilege tax preserib-
ed in section one and two of this act
there shall be issued by the sheriff
a metal tag bearing county name,
a serial number and expiration date
which sh Ill be attached by owner
to collar to always be worn by any
dog when not on premises of the
owner or when engaged in hunting.
The Commissioner of Agriculture
shall, at all times keep on hand
supply of tags to be furnished the
sheriff of the several counties; pro-
vided that the County Commission
ers Of each county shall, by order
duly made in regular session, make
an order determining whether the
collar and tag shall be applied to
that county.
Sec. 3. That it shall be the duty
of every owner or keeper Of a dog to
list the same for taxes at the same
time and place that other personal
property is listed. and the various
tax listers in the state shall have
proper abstracts furnished them for
listing dogs for taxation, and any
person failing or refusing to list such
dog or dogs shall be guilty of a mis-
demeanor and upon conviction shall
be fined not exceeding fifty dollars
or imprisoned not exceeding thirty
days: Provided that the owner of
the home or lessee of such owner
shall be responsible for listing of any
dog belonging to any member of his
family. The license or privilege tax
herein imposed shall be due and
payable on the first day of October
of each and every year, and all per.
sons after December first thereafter
who own or keep a dog or dogs up'
OH which the license or privilege tax
is not paid, whether said dog or dog.
have been listed or not, shall bt
guilty of a misdemeanor and upoI
conviction shall be fined not NOR.
han fifty dollars-or be imprisoned
not more than thirty days. UpoI
the payment to the sheriff or ta1
collector of the license or privileg,
tax aforesaid, such sheriff or ta1
collector shall give the owner O
keeper of such dog or dogs receip
for the same, which shall constitute
a license under the provisions o
this act.
Sec. 4. The tax listers for eacl
township. town and city in this stat
shall annually, at the time of listin
property as required by law, max
diligent inquiry as to the numbe
OF dogs owned, harbored or kept b
any person subject to taxation. Tn
list takers shall on or before tn
first day of July in each year max
a complete report to the sheriff {
tax collector on blank form ful
nished them by the proper authorit
setting forth the name of ever
owner of any dog or dogs, how man
OF each, and the sex, owned or keI
by such person. Any person comm
In possession of any dog or dOt