1870 REVENUE AND TAXES. [ART. 81

for each bitch; provided that the tax in Talbot county and
Harford county shall be one dollar on either dogs or bitches.

1888, art. 81, sec. 158. 1874, ch. 506, sec. 2.

192. The county commissioners of the respective counties
of this State shall divide their counties into constabulary dis-
tricts, in accordance with the number of constables in each of
said counties, and shall make it the duty of said constables in
each of said districts 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 in 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 constables failing to account and make
return as aforesaid shall be held liable for such default; and
all constables who shall faithfully 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 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 irrespective
of the number of families occupying the same.

Ibid. sec. 159. 1874, ch. 506, sec. 3.

193. 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 exempted; and if any dog shall be found going at
large off the premises of the owner of said dog without wear-
ing 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 commissioners 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 wear-
ing the said tag; and any person may kill any dog, whether