HERBERT R. O'CONOR, GOVERNOR. 509

they are hereby repealed and re-enacted, with amendments, to
read as follows:

282. All owners of dogs born before the first of January in
each year, in Montgomery County, 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 dol-
lars. The County Commissioners shall from time to time
designate a suitable person or persons then in the employ of
the county who shall issue kennel licenses, which shall specify
the name of the owner, name of kennel and keeper of same.
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 purpose
of this section the property of said person. 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.

283. It shall be the duty of the County Commissioners to
provide the person or persons who are from time to time
designated to issue kennel licenses and collect dog taxes in
Montgomery County with suitable metal tags, 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 person or persons desig-
nated to collect dog taxes, the said tax, and the County Com-
missioners shall provide the said collectors with blank receipts
in printed form, which, when filled up, shall contain the name
of the owner of the dog, his postoffice address, as well as the
name of the dog, its sex, breed and color, with the number and
date of its tag, and the amount of tax collected, and the
County Commissioners shall also provide said collectors blank
reports, in printed form, to be made by the said collectors to
the County Commissioners, containing the facts required above
to be given in the receipt from the collectors to the owner upon
the payment of the annual tax aforesaid; the collectors shall
keep safely the reports and enter the facts required above
regularly in a book to be kept for that purpose in the office
and under the supervision of the County Commissioners of
Montgomery County, and the collectors shall receive and keep
an accurate account of all the tax funds paid to them as re-
quired by this sub-title. Each person so designated by the
County Commissioners to collect dog taxes shall, before enter-
ing upon his duties, execute a bond to the County Commis-
sioners in a penalty or amount to be fixed by said County
Commissioners, and conditioned for the faithful performance