JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 833

CHAPTER 506.
AN ACT for the taxation of dogs in the State of
Maryland.
SECTION 1. Be it enacted by the General Assembly of
Maryland, That the boards of county commissioners	Taxation of
in the several counties of this State, are hereby em-	all dogs.
powered and directed'to provide for the annual taxa-
tion of all dogs therein, at a rate of not less than one
dollar for each dog and two dollars for each bitch ;
provided, that the tax in Talbot county and Harford
county shall be one dollar on either dogs or bitches.
SEC. 2. And be it enacted, That the county com-
missioners of the respective counties of this State,	Divide into
shall and they are hereby directed to divide their	districts.
counties into constabulary districts, .in accordance
with the number of constables in each of said coun-
ties, and shall make it the duty of said constables in
each of said districts, to annually enumerate and
assess at a rate prescribed by said boards of county
commissioners, of not less than one dollar for each
dog and two dollars for each bitch in said districts,
and collect the tax levied upon the same, and pay the
amount received by said collection into the county
Treasury, at such times as may be fixed upon by the
said boards of county commissioners ; and the
official bond of any of said constables failing to ac-
count and make returns as aforesaid, shall be held
liable for such default; and all constables who shall
faithfully account as herein required, may retain a	May retain a
commission of twenty-five per cent, on the amount	commission.
actually collected and paid into the county treasury ;
and the net amount of such taxes, after payment of
all charges, shall be applied to the credit of the school
fund of the respective counties of the State ; provided,
however, that every house-holder, either owner or
renter, shall be entitled to keep one male dog free
of taxation; but only one dog however shall be thus
kept free of taxation in or about any house irrespec-
tive of the number of families occupying the same.
SEC. 3. And be it enacted. That the board of county
commissioners of each county in this State shall fur-	Shall famish with tags.
nish the constables of their respective counties metal
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