Watauga Democrat. [volume] (Boone, Watauga County, N.C.) 1888-current, 1929-03-14
Dog Law

A bill to be entitled an act to tax
dogs and encourage sheep husbandry
in Watauga county.
Section 1. That any person own
ing or keeping any male or female
dog of the age of six months or
older shall pay annually license cr
privilege tax of two dollars.
Section 2. That any person own
ing or keeping any male dog, or fe-
male dog other than the kind spcci-
fled in section 1 of this act, of the
age of six months or older shall pay
annually on each dog SO owned or
kept, license or privilege tax Of
one dollar.
Section g. 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 per-
sonal property is listed, and the va
rious tax listers in the county 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 misdemeanor and, upon
conviction, shall be fined not exceed
ing $50 or imprisoned not exceed
! ing 80 days: Provided, that the own
er of the home or lessee Of such
owner, shall be responsible for list
ing 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 persons after December first
thereafter who own or keep dog or
dogs upon which the license or privi-
lege tax is not paid, whether said
dog or dogs have been listed or not,
shall be guilty of a misdemeanor,
and, upon conviction, shall be fined
not more than $50 or be imprisoned
not more than 80 days. Upon the
payment to the sheriff or tax collec-
tor of the license or privilege tax
aforesaid, such sheriff or tax collec-
tor shall give the owner or keep of
such dog or dogs receipt for the
same, which shall constitute license
under the provisions of this act.
Section q. The tax listers of each
township, town and city in Watauga
county shall annually, at the time Of
listing property as required by law,
make diligent inquiry as to the
number of dogs owned, boarded or
kept by any person subject to tax
alton. The list takers shall, on or
before the first day OF July in each
year, make complete report to the
sheriff or tax collector on blank
form furnished them by the proper
authority, setting forth the name OF
every owner of nay dog or dogs, how
many of each, and the sex, owned
or kept by such person. Any person
coming in possession of any dog or
dogs after listing time shall immc-
diately ascertain whether such dog
or dogs have been listed for taxes or
not, and if not so listed, it is hereby
made the duty of such owner or
keeper of such dog or dogs to go to
the sheriff or tax collector of his
county and list such dog for taxes;
and it is made the duty of the own
er or keeper of such dog or dogs to
pay the privilege or license tax as
is herein provided for in other
cases.
Section 5. No person shall allow
his dog, over six months old, to run
at large in the night time unaccom-
panied by the owner or by some
member of the owners family, or
some other person by the owners
permission. Any person intention
ally, knowingly and willingly violat-
ing this section shall be guilty of a
misdemeanor and, upon conviction,
be fined not exceeding $50 or i'm
prisoned not exceeding 80 days, and
shall also be liable in damages to
any person injured or suffering loss
to his property or chattels.
Section 6. 1t is hereby made the
duty of each list taker in Watauga
county to see that all dogs are listed
fo,. tayation undor the rrou;sionS of