1266 REVENUE AND TAXES. [ART. 81.

and shall make it the duty of said constables in each of said dis-
tricts to annually enumerate and assess all dogs and bitches
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 by the said boards of
county commissioners; and the official bond of any of said con-
stables failing to account and make returns as aforesaid shall be
held liable for such default; and all constables who shall faith-
fully account as herein required, may retain a commission of
twenty-five per cent, on the amount 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 householder, either owner or renter, shall be entitled
to keep one male dog free of taxation; but only one dog, how-
ever, shall be thus kept free of taxation in or about any house
irrespective of the number of families occupying the same.

1874, ch. 506.

159. The board of county commissioners of each county in
this State, shall furnish the constables of their respective counties
with metal tags, bearing on their face the year for which the
tax is paid, and the sex of said dog, and as far as possible the
tags for each year shall have some characteristic shape or color,
and shall be worn by all dogs that are either taxed or ex-
empted ; and if any dog shall be found going at large, off the
premises of the owner of said dog without wearing such tag,
it shall be the duty of the constables to kill said dog, and the
constable killing the same shall be allowed by the county com-
missioners of the respective counties of this State, upon their
being satisfied by such proof as they demand, of the killing of
said dog by said constable, fifty cents for every dog so killed,
being found going at large without wearing the said tag;
and any person may kill any dog, whether taxed or exempted,
which may be caught destroying or worrying sheep, either on his
own premises or those of another, for which killing the owner