110                              LAWS OF MARYLAND                     [CH. 100

shall receive competent testimony to the effect that the award is in ex-
cess of a fair commercial valuation of the sheep, poultry or livestock
injured or destroyed by dogs. And if the owner of the dog or dogs
doing the damage be known, it shall be the duty of the county com-
missioners to notify such owner or owners to kill said dog or dogs
immediately. If such dog or dogs be killed by the owner, after notice
as aforesaid, he shall be exempt from all further liability, but in
case the said owner or owners shall refuse to neglect to kill said
dog or dogs upon notice as aforesaid, the said owner or owners
shall be liable to the county commissioners for said damages to the
same extent as he would be liable in case of negligence or malicious
destruction of property, and the said county commissioners may in
their discretion have the special officers or constables to kill said
dog or dogs. In Montgomery County, however, the county manager
shall perform all powers, duties and responsibilities placed within
the jurisdiction and control of the county council by this section;
and the county [council] manager in lieu of notifying the owner
or owners to kill such dog or dogs may require such owner or owners
to execute and file with the [clerk of the] county [council] man-
ager a bond in such amount and upon such terms as it HE shall deter-
mine to idemnify the county council for any such damage as said dog
or dogs shall have done, but in case the said owner or owners should
refuse or neglect to execute and post such bond the said county
[council] manager may, in [its] his discretion, provide for the
humane destruction of said dog or dogs. In Washington County no
payments shall be made under this section unless the occurrence is
reported to the justice of the peace, in order to have appraisers
appointed, within 48 hours of the damage complained of, and unless
such appraisers file their report with the County Commissioners of
Washington County within 15 days after their appointment. In
Frederick County, the appraisers to be appointed as provided by
this section may also be appointed by the Sheriff, or any deputy
sheriff, of said county.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved March 24, 1967.

CHAPTER 100
(House Bill 289)

AN ACT to repeal and re-enact, with amendments, Section 67 of
Article 81 of the Annotated Code of Maryland (1965 Replacement
Volume), title "Revenue and Taxes," subtitle "Collectors and
Collections," to allow the County Manager in Montgomery County
as to local taxes, to make allowances as herein provided. AND TO
CERTIFY ALLOWANCES TO THE COMPTROLLER AS TO
STATE TAXES.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 67 of Article 81 of the Annotated Code of Maryland
(1965 Replacement Volume), title "Revenue and Taxes," subtitle