Tax to be
levied and col-
lected. |
Sec. 181. They shall levy and cause to becol-
lected the sum of one dollar for each dog and. five
dollars for each slut kept, owned or possessed by
each person named in such return as the owner
thereof. |
Evidence of
ownership. |
Sec. 189. Any dog or slut kept or staying about
a house shall be deemed sufficient evidence of own-
ership to authorize the Collector to return the per-
son inhabiting said house as the owner or possessor
of such dog or slut, and any person sending his dog
or slut from house to house or place to place to
avoid the said tax shall be liable to pay double tax
therefor, and the Collector may at his option re-
quire any person supposed to own a dog or slut to
testify on oath in reference thereto, and every dog
or slut not returned shall be deemed to have no
owner and may be killed by any person seeing
such dog or slut running at large, and any Col-
lector who shall knowingly neglect to assess any
dog or slut shall be liable upon an action in the
name of the State for the value of all sheep killed
by such unassessed dog or slut, the said sum when
recovered to be paid one-half to the informer and the
other halt to the Treasurer of the county for the
use of the sheep fund. |