Year: 1875

An Act to increase the revenue Of tho
state aud encourage wool,growing: s.


l. Hereafter the keeping of dogs shall
be privilege, which shall be taxed as
follows: Every owner or harborer of a
dog or dogs shall pay 81 on each dos /;
for the privilege of kepinga bitch the
owner or harborer of the same shall pay
a tax of s. for each bitch 50 kept, except
Spayed bitches, which shall be taxed as
other dogs, to be collected and paid into
the treasury as other moneys BY the reye-
nue. collectors. .l a,-, ... ..


2. 1t shall be the duty of the tax
assessor to enumerate and assess, as herein.
before provided, every dog and bitch with
IN his district, at the time he assesses
other property, aud the revenue collector
shall collect the same. The assessor shall
cause each person assessed to state, on
oath, the number and kind of dogs owned
by him.


3. In addition to the liability of all
property to pay this tax, it shall be a lien
ON the dogs, and if the tax cannot be
otherwise collected, the dog, or any other
dog possessed by the owner, shall be
levied on and after due advertisement in
writing in the district, of the time and
place of sale, shall be sold; and if no
one will bid the taxes, costs and charges,
the revenue collector shall bid off such
dog, aud instantly kill him for the pubs
lie good and he shall have credit in his
settlement for the taxes, costs and charges
on said dog or dogs. ..


4. 1t shall be a misdemeanor in any
person knowingly to keep shecp-killing
dog, or one that has been known by the
owner to wound or chrse q sheep, and
upon conviction, upon presentment or
Indictment, the guilty person shall pay a
ioe of $25, to be paid into the treasury
on each dog.


.. In payment of the dog tax. wolf





scalpS shall be received at 50, and each
bear, wild cat ard red fox scalp at 81,
and each gray fox scalp at so cents; pro-
Uided that such animal shall be captured
and killed in this State.


6. If any person should keep dog
or bitch that has been assessed for taxes
under this act, and shall have failed to
pay the same for ten days after demand
of payment is made by the tax collector
or bis authorized deputy, he or she shall
be guilty of a misdemeanor, and upon
conviction. shall be fined not less than
five dollars and costs for each dog or bitch
so kept and not paid for; proUided that
the owner or person against whom this
tax is assessed, may, upon demand of
payment of said tax, be relieved from
payment of the same. if he or she will
then aud there Immediately kill any dog
or bitch upon which he or she fails to
pay this tax.


PARTITION FENCES.


An Act to amend section 1867 of the
Code as to partition fences.


That section 1867 of the Code be
so amended as to read: Partition fences
may be erected and repaired at the ex>
pense jointly of the occupants or owners !;
or if person make fence, o partition
fence, by joining to it or using it as such,
he shall pay to TIE person erecting It his
proportion of the expense or If either o!
the parties having joint or partition
fence, refuse or neglect to keep his part
OF such fence in good repair, he shall be
liable for all damage the other may sus-
tain to his enclosure or crops by tres
passing stock in consequence of such re-
fusal or neglect.


2 Where there is no partition fence
between the owners of any lands ia ills
State, and said lands being in one gener-
al inclosure, thea each party shall be liza.
bic to the other for any trespass, or dam
ages upon, or to his land or crop thereon.
caused by the neglect or failure of said
other party to protect the said enclosure
or crop on lis or their side Of the said
general inclOsure.


A Crazy Boy