ALBERT C. RITCHIE. GOVERNOR. 619

of Maryland, title "Montgomery County," sub-title "Dogs,"
and re-enact the same with amendments providing for the
collection of taxes on dogs.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 189, 190, 191, 192, 193, 194, 195, 196
and 197 of Article 16 of the Code of Public Local Laws, title
"Montgomery County," sub-title "Dogs," be and the same are
hereby repealed and re-enacted with amendments so as to read
as follows:

Section 189. Be it enacted, That all owners of dogs born
before the first of January in each year, in Montgomery Coun-
tu, shall pay to the county an annual tax of one dollar for each

male dog and two dollars for each female dog, except keepers
of kennels, who shall pay a kennel license of ten dollars per
annum for less than twenty-five dogs: between twenty-five and
fifty dogs, twenty-five dollars. The Clerk of the Police Court
shall issue a kennel license, which shall specify the name of
the owner, name of kennel and keeper of same, and any dog
kept or straying about the premises of any person with his
knowledge, whether such person be the owner or only the
occupant of said premises, shall be deemed for the pur-
pose of this section the property of said person, and the tax
imposed by this section shall be due and payable on the first
day of January of each year, and shall be payable within the
first thirty days of each year.

Section 190. Be it enacted, That it shall be the duty of the
County Commissioners to provide the Clerk of the Police Court
of the county with suitable metal tag's, having stamped on one
side the number thereof and on the other side the year for
which they are to be used, to be worn on the neck of the dogs
whose owners shall pay to the Clerk of the Police Court the said
tax, and County Commissioners shall provide the Clerk of the
Police Court with blank receipts in printed form, which, when
filled up, shall contain the name of the owner of the dog, bis
postoffice address, as well as the name of the dog, irs sex, breed
and color, with the number and date of its tag, and the amount
of tax collected, and County Commissioners shall also provide
said clerk blank reports in printed form, to be made by the
said clerk to the County Commissioners containing the facts
required above to be given in the receipt from the clerk to the
owner upon the payment of the annual tax aforesaid: the clerk
shall keep safely the reports and enter the facts required above