REVENUE AND TAXES. 2659

and the expenses of the State government defined by law shall be held by
the treasurer of the State to the credit of the general sinking fund of the
State, and shall be invested by the treasurer in the overdue obligations of the
State; and when the same are not procurable in the obligations of the State
not yet matured, or in the securities issued by the United States, or in such
other productive stocks or bonds as the treasurer, the governor and comp-
troller concurring may consider safe and reliable; and the sum of one
hundred thousand dollars, which is directed to be set apart in each year
for the augmentation of the sinking fund, may be invested in the same
manner and under the same conditions by the said treasurer; and the
investment so made shall be passed to the credit of the sinking fund.

Taxation of Dogs.

An. Code, sec. 195. 1918, ch. 497, sec. 195.

206. On or before the first day of July, 1918, and on or before the
first day of July of each year thereafter, the owner of any dog, six months
old or over, shall apply either orally or in writing, to the County Treasurer
or Clerk to the County Commissioners in Counties having no Treasurer
of the county in which he or she resides or to a Justice of the Peace of
any district in said county for a license for each such dog owned or kept
by him, and such application shall be accompanied by a fee of one dollar
($1.00) for each male dog or each spayed female dog, and a fee of two
dollars for each unspayed female dog, and provided that a kennel license
shall be issued for ten dollars ($10..00) to persons owning or keeping not in
excess of twenty-five dogs and that a kennel license fee of twenty dollars
($20.00) shall be issued to persons keeping more than twenty-five dogs.
The said license or fee shall be the only license or tax required for the
ownership or keeping of said dog or dogs. Such license shall be issued
on a form prepared and supplied by the county commissioners. Such
license shall be dated and numbered, and shall contain a description of the
dog licensed. All licenses shall be void upon the first day of July of the
following year. The county commissioners shall also furnish, and the
county treasurer, or Justice of the Peace, issuing the license, shall issue,
with each license, a metal tag. Such tag shall be affixed to a substantial
collar. The collar shall be furnished by the owner, and with the tag attached
shall at all times be kept on the dog for which the license is issued, except
when confined in the kennel or when hunting in charge of an attendant.

This and the following sections are not applicable to Baltimore city; see sec. 212.

An. Code, sec. 196. 1918, ch. 497, sec. 196.

207. The county commissioners of the several counties shall prepare,
and furnish annually to the county treasurer, Clerk to County Commis-
sioners in Counties having no Treasurer, and to the Justices of the Peace
of the respective counties metal tags to be given to the owners of dogs
when such owners shall pay the license fee for said dogs. Such tags shall
be of metal, and shall have serial number corresponding with the number
on the license issued to said owner, as provided in the preceding section.