556

LAWS OF MARYLAND.
THE TAXING OF DOGS.

The taxing of
dogs.

82. For every male dog and for every female dog which
may be kept or harbored within the corporate limits of
Cambridge a yearly tax shall be paid; for every male dog a
yearly tax of one dollar, and for every female dog a yearly tax
of two dollars shall be imposed. On and after the first day of
July, A. D. 1900, no dog, male or female, shall be kept or
harbored within said town unless a permit or license shall be
applied for and obtained authorizing the keeping or harbor-
ing thereof. The year for which such permits or licenses
are to be issued shall be reckoned from the first day of July,
inclusive, in one year, to the first day of July, exclusive, in
the next year. The owner of a dog kept and harbored in said
town, and when a different person, the tenant or controlling
occupant of the premises where the dog is kept or harbored,
shall be alike and equally bound to take out such permit or
license; and where a married woman is the tenant or con-
trolling occupant of said premises, and her husband resides
therein with her, the husband and wife shall both be bound.
No permits or license shall in any case be issued unless the
tax is duly paid on the issuing of the same. All permits or
licenses shall be authenticated by the signature of the Town
Clerk and the corporate seal. They shall be delivered to the
Town Collector, who shall give a receipt for the same and
account therefor. He shall collect the tax and issue the
licenses or permits, and make monthly settlements with the
Town Clerk therefor.

Penalty for
keeping dogs
without a
license, etc.

If any dog, whether male or female, shall be kept or har-
bored in said town for ten days in any year, as the year is
herein defined, without a license or permit being taken out
therefor, the owner of such dog, and the tenant or controlling
occupant of the premises where the same is kept or harbored
shall be guilty of a misdemeanor, and on conviction thereof
before a justice of the peace or in the Circuit Court
for said county, such parties shall be fined three dollars
for every offense, and shall be adjudged to pay the
costs and to stand committed till the fine and costs
are paid. If at the trial of any such case the
evidence shows that the dog has been kept and har-
bored in the town for two days, the burden shall be on
the defendent of showing that it has not been so kept or har-
bored for ten days. The owner of the dog and the tenant or
controlling occupant of the premises where the same is kept
may be prosecuted in one case, or in separate cases. But if
they are prosecuted in one case, a single fine of three dollars