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ODEN BOWIE, ESQUIRE, GOVERNOR. 599
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CHAPTER 338.
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AN ACT to provide for levying a tax upon the
owners of Dogs in Calvert County, and to appro-
priate a portion thereof, as a compensation to
any person who may kill or destroy Foxes in
said County.
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SECTION 1. Be it enacted by the General Assembly
of Maryland, That the County Commissioners for
Calvert county, be and they are hereby authorized
and directed to levy a tax of fifty cents upon the
owner of each and every dog in said county, ex-
cept dogs three months old and under, and to
appropriate a certain portion of said tax as a com-
pensation to any person who may in any manner
kill or destroy any fox or foxes in the county afore-
said.
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Tax on dogs.
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Sec. 2. And be it enacted, That the County Com-
missioners of said county shall require an accurate
return to be made annually in the months of July
and August, by the collectors of taxes of the
several election districts in said county of all dogs
owned or kept by any person within their respec-
tive districts, particularly noting the number
owned, or kept by each person, and the names of
each owner or keeper thereof.
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Annual
returns.
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Sec. 3. And be it enacted, That the said Col-
lectors, in their respective districts of the county
aforesaid, shall proceed to collect the sum so levied
and apportioned by the said County Commission-
ers, as soon as the levy list is placed in their hands,
in the same manner as is now provided by law, for
the collection of State and county taxes in said
county, and shall keep and return an accurate ac-
count under oath of the money arising therefrom,
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Collector to
collect.
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together with the money collected by them, and
shall be entitled to receive out of the fund provided
by this Act, ten per centum, on the amount col-
lected by them respectively.
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Compensation
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Sec. 4. And be it enacted, That if any person shall
refuse, or neglect to pay the tax levied as afore-
said, the Collectors of said tax, shall kill any dog
or dogs of such delinquent person, except dogs
three months old and under.
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Kill dogs if
not paid.
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