NEVADA.

The Revised Laws of 1912.

City councils are empowered to tax dogs and to regulate the destruction of all unlicensed dogs. A heavy fine is imposed upon any one who keeps a vicious dog. It is unlawful to poison any dog intentionally.

NEW HAMPSHIRE.

1913, 1915, and 1917.

All dogs over three months of age are to be taxed. The tax on males and spayed females is $2 and on unspayed females $3. Dogs are required to wear a collar bearing the owner's name and the registry number of the dog. No "self-hunting dogs allowed to run at large "in woods or fields inhabited by game birds or quadrupeds or on lands where sheep are pastured between April 1 and December 1 of any year." Dogs that will hunt or pursue deer or sheep shall not be permitted to run at large unaccompanied by their owner or keeper. When a dog is discovered "pursuing or harassing" sheep, or injuring any domestic creature," notice is give the owner of the dog and on second or any subsequent offense the dog owner may be fined $5. A dog found out of the care of its owner, wounding, worrying, or killing sheep may be killed by any one. Sheep owners may recover damages done to sheep from the "town or city wherein such damage was done."

NEW JERSEY.

As amended in 1911, 1915, 1916, and 1917.

All cities, towns, and villages tax male dogs $1 and females $2, but townships may levy additional dog taxes up to $5. Dog owners are required to register their dogs with the town clerk. Each municipal corporation is required to make ordinances for the seizure and killing of all dogs not claimed by any person. All municipal corporations are required to enforce the State law by ordinance. Licensed dogs are required to wear a collar containing the license number of the dog and the name of the owner. Owners of dogs are liable for damage done to sheep. If any dog is known to be a sheep killer, the owner must kill the dog or cause it to be killed; penalty for failure to kill a dog after being notified to do so subjects the owner to a fine of $10. Dogs caught killing, wounding, or chasing sheep may be killed by anyone, and a dog found at large without a collar may be killed. The 1916 amendment provides for the appraisal of damages to livestock by two freeholders and compensation for such damages from the dog-tax fund. The 1917 law prohibits dogs from running at large during certain seasons except when accompanied and controlled by their masters or when being trained.

NEW MEXICO.

Codification of 1915.

The State law requires all cities, towns, and villages to collect a tax of $1 on each male dog and $2 on each female for municipal purposes. A fine of $10 is imposed on persons who keep a dog and do not pay the tax. A sheep owner has a right of action on the owner of a sheep-killing dog, and such dog must be killed by its owner. Each municipality is required to make ordinances regulating the running at large of dogs. No one is allowed to keep a sheep-killing or a vicious dog.

NEW YORK.

Enacted in 1917. Amended in 1920 and 1921.

Male dogs and spayed females over four months of age are taxed $2, and females $5 each. A kennel license may be obtained for $20 or for such sums in excess of $20 which shall amount to $2 for each dog kept. The license is ob tained from the town or city clerk, and he furnishes a tax tag upon payment of an additional fee of 25 cents. Every licensed dog must be tagged. Untagged dogs are to be impounded, and if not reclaimed within five days by the payment

of the proper license fee and seizure fee of $2, they may be sold or killed. Any person may kill any dog while it is killing or worrying domestic livestock or fowls. Anyone killing a dog must report the same in writing to some village or city official or pay a fine of $5. The owner of the dog is liable to the livestock owner for double the damages done to any livestock or fowls. The owner of livestock suffering losses by dogs may, within 10 days, make claim therefor to the local assessor. The assessors investigate these claims and determine the amount of damages. When finally approved by the county board of supervisors the damages will be paid from the county dog-tax fund, provided the livestock owner presents an assignment to the county of the claim for damages against the owner or owners of dogs causing such damages. A commissioner of agriculture, on his own motion or the application of two or more residents, may issue an order restraining the owner of a viclous dog from permitting such dog to run at large outside the premises of the owner. If the dog owner permits his dog to run at large after receiving such notice, he is subject to a fine of $25. The funds received through the dog-tax law are divided as follows: 10 per cent to the State treasurer, to be used in defraying expenses in making the law operative; 45 per cent to the county treasurer, to be used in paying for damages to the livestock within the county; the 45 per cent remaining in the city or town treasury to be used in enforcing the provisions of the law. If at the end of the year there is a surplus left in the county treasury, 75 per cent of this surplus is turned back to the cities and towns from which it came. If in the judgment of the department of farms and markets the provisions of this law, as stated above, have not been adequate to protect the livestock of a given section from ravages of dogs, they may order that all dogs in this section be confined between sunset and one hour after sunrise.

NORTH CAROLINA.

1913. Amended in 1919 and 1920.

The tax listers are required to ascertain the number of dogs owned or kept by any person, and such person is required to pay a privilege tax of $1 for each male or spayed female over 6 months of age and $2 for each female. A license tag is furnished to the dog owner, and this must be worn by the dog when off the owner's premises. It is a misdemeanor to keep an unlicensed dog. Any person may kill a mad dog or any dog killing livestock or poultry. All licensed dogs become personal property and are governed by the laws governing other personal property. A livestock owner who suffers losses by dogs makes complaint to the county commissioners. The commissioners appoint three freeholders to investigate the claim and ascertain the amount of damages. The damages approved by the committee of freeholders shall be paid out of the dogtax fund. In case the owner of the dog or dogs which caused the damages is known, he shall reimburse the county to the amount paid out for such injury or destruction. Towns and cities are empowered to enact any ordinances they may deem necessary regulating the keeping of dogs.

NORTH DAKOTA.

Compiled Laws of 1913.

Municipalities are empowered to tax dogs at their discretion. Dogs caught in the act of killing, wounding, or chasing sheep, or dogs showing that they have recently been engaged in killing, wounding, or chasing sheep, may be immediately killed by any person. The owner of a dog is held liable for all damages done to sheep or to other domestic animals.

All dogs over three months of age are to be taxed. Tax on males and spayed females is $1, and on unspayed females $3 each. A kennel license may be obtained for $10. A certificate of registration is obtained from the county auditor. Licensed dogs must wear their metal tags at all times, and failure to wear the tag is evidence of lack of registration. County sheriffs are instructed to seize and impound all dogs over three months of age found without registration tags and to sell or destroy such dogs if they are not redeemed within three

days by the payment of $3.25, cost of seizure, etc., and 50 cents per day in addition for housing and feeding. The owner must also get a valid registration tag for the dog. Any person who fails to make application for a license is subject to a fine of not more than $25, and cost of prosecution. All funds arising from this act are placed in the dog and kennel fund. This fund is used in paying the cost incurred in making this law operative and to reimburse livestock owners for losses caused by dogs. If, after all claims have been settled in December of each year, over $1,000 remains in this fund, the county commissioners, in counties having duly organzed societies for the prevention of cruelty to children and animals, shall transfer to this society such part of these funds as they deem necessary for the use of the society. Claims for damages to livestock are presented to the township trustees and must be verified by the testimony of at least two freeholders. The livestock owner must make it known that he does not know the owner of the dog which did the damage or that damages could not be collected from the dog owner. The county commissioners pass on the claims and pay them in June or in December. The dog fund is prorated if insufficient. If the stock owner is dissatisfied with the allowance made by the commissioners, he may appeal to the probate court. It is lawful to kill any dog caught worrying or chasing sheep. The dog owner is liable for damages done by his dogs unless they were duly registered and were destroyed within 48 hours after discovery of the fact that they caused such loss.

OKLAHOMA.

Revised Laws of 1910.

Dogs are taxed and restrained at the option of the city councils. The State law empowers the city councils to prevent dogs from running at large. A dog, off his owner's premises, in the act of killing or worrying sheep, may be killed.

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OREGON.
Enacted in 1917.

The State law as passed refers only to certain portions of Oregon specified lying west of the summit of the Cascade Mountains, with the exception of the counties of Josephine, Jackson, Coos, Curry, Lincoln, Tillamook, Clatsop, and Columbia." A tax of $1.50 each is imposed on all males and spayed females over 6 months and $3 on unspayed females above that age. The tax is collected by the constable of each district. The law does not apply to cities having a population of 100,000 or over. Compensation is made to stock owners for losses caused by dogs. Sheep owners suffering losses present claims for damages to the board of county commissioners. The board allows or disallows the claims, and if passed upon favorably, the damages are paid by the county out of the dog-tax fund. The law has been attacked as unconstitutional.

PENNSYLVANIA.

Enacted in 1921.

The owner of any dog six months old or over must apply annually to the county treasurer, a justice of the peace, alderman, magistrate, or notary public for a license for each dog kept. The license fee for each male dog or spayed female is $1 and for each unspayed female $2. An additional fee of 10 cents is required for the county treasurer for recording each dog, and a further fee of 15 cents is required when the application for license is presented to a justice of the peace, alderman, magistrate, or notary public. A license tag is furnished to the dog owner, and this must be worn by the dog at all times except when confined in the kennel. A kennel license may be obtained by payment of a fee of $5 for 10 dogs or less and $10 for more than 10 dogs. All funds received by legal officers through the dog-tax law are transferred to the county treasurer, who in turn transfers them to the State treasurer. The State treasurer establishes a separate dog-tax fund, and expenditures necessary for the carrying into effect of this act are paid from this fund. In November of each year any money in excess of $25,000 which remains in the State dog-tax fund is prorated back to the counties from which

it came. The tax assessors are required to make a complete list of dogs owned by people in their district. This list is furnished to the (State) secretary of agriculture before the 1st day of January. After January 15 it is unlawful to keep any dog unless licensed. It is the duty of every police officer to kill any unlicensed dog found running at large. It is also the duty of these officers to seize and retain any licensed dog found at large when unaccompanied by owner or keeper. The owner of the dog is notified that upon payment of just claims for seizure and care of the dog, same will be returned. If after 10 days the dog is not reclaimed, it is sold or else killed in a humane manner. Any person may kill any dog found in the act of pursuing, worrying or killing livestock or wounding or killing poultry or attacking human beings. Any person, or his agent, may kill any unlicensed dog trespassing on his premises. Licensed dogs are declared to be personal property, and it is unlawful to attempt to kill or injure same except as provided above. All dogs must be confined between the hours of sunset and sunrise unless under control of owner or keeper. Any person suffering losses of livestock or poultry by dogs may make complaint to the township auditor, justice of the peace, alderman, or magistrate. Such officer, with the (State) secretary of agriculture or his agent, may make further investigation of the claim and determine the amount of damages. Damages approved are to be paid upon order of the (State) secretary of agriculture from the dog-tax fund. In case the owner of the dogs causing damage is determined, he is liable to the livestock owner for damages done, or to the Commonwealth, for the amount of damages they may pay to the livestock owner.

Any person violating any provision of this act is subject to a fine of not less than $5 and not more than $100, or to imprisonment for 30 days, or both. This act does not apply to cities of the first or second class.

RHODE ISLAND,

As amended in 1916.

Owners are required to register their dogs with the town clerk in April of each year. The tax is $1.15 each on males and spayed females and $5.15 on unspayed females. A licensed dog is required to have at all times a collar bearing the dog's registry number and the name of the owner. There is a fine of $10 for owning or keeping a dog not registered. Dogs kept for breeding purposes only and confined or kept in charge of owner at all times need not be registered if a kennel license is paid. It is lawful to kill any dog found off the premises of its owner unattended and without a collar. The dog owner is liable for all damages done by his dog, same to be recovered by an action in court. The dog owner is liable for double the amount of damages to livestock for a second offense committed by the dog and for a second offense the dog is ordered killed. Towns annually appoint appraisers to appraise damages to the sheep owner. The sheep owner presents the statement to the city council and the city council draws an order on the town treasurer for the amount. The town may recover from the dog owner or the sheep owner may recover from the dog owner, but if the sheep owner prefers to sue the owner of the dog he can not recover from the town.

Each dog six months old or over is taxed $1.25 a year. Upon receipt of the annual tax the county treasurer issues to the dog owner a metal tax tag which must be worn by the dog. This tax is to be levied and paid as other taxes, and the funds arising from this law are to be credited to the schools of the district from which it is collected and shall be used for the support of these schools, provided that each county treasurer shall be allowed to retain 25 cents of said tax to reimburse him for furnishing tags and keeping the records required under this act. Persons failing to return and pay this tax are guilty of a misdemeanor and may be fined not less than $5 nor more than $20, one-half of this fine to go to the public-school fund of the district in which the dereliction occurs and one-half to the person reporting said failure to pay tax. It is lawful for any person who may find a dog in the act of worrying or destroying any sheep in the State to kill said dog and he shall not be held liable in action, civil or criminal. The owner of a dog is liable for double the damages that may be

inflicted by the dog on sheep, but the damages must be recovered at the suit of the party sustaining the loss.

SOUTH DAKOTA.

Code of 1903.

Dogs are listed in each county by the county assessor, and a tax of $1 on each dog is levied by the county commissioners. Any person who keeps, harbors, or owns a dog that shall chase, worry, or kill any livestock is liable for all danages committed by said dog. It is lawful for any person to kill any dog found off the premises of its owner in the act of chasing or worrying sheep.

TENNESSEE.

Enacted in 1919.

Any person keeping or harboring a dog over six months of age is required to report same to the county tax assessor or county trustee and to get a license by the payment of a fee of $1 for each male or spayed female and $3 for each female kept.

The county trustee places all money received through the dog tax law in a separate account known as the "sheep fund." Any person who has sheep killed or injured by dogs may make a sworn statement supported by two other disinterested freeholders of the amount of damages sustained. The claim is paid from the sheep fund. If the owner of the dog causing such damages is known he is liable to the county for the full amount of damages paid to the sheep owner. Any person may kill any dog that is known to have killed or worried sheep. Any person who keeps a dog after he knows that it has injured sheep or who keeps an unlicensed dog, becomes liable to a fine of not less than $10 and not more than $50.

Any county officer who fails to perform the duties enjoined upon him by this act is guilty of a misdemeanor in office and may be removed.

TEXAS.

Revised Civil Statutes of 1911.

The State empowers each county to place a tax on dogs at its discretion and to prevent dogs from running at large. The law contains no clause regard ing damages to sheep.

UTAH.

Amended in 1911.

The board of county commissioners is empowered to tax and regulate dogs in order to prevent injury to livestock. Every person owning or keeping a dog is liable in damages for any injury caused by the dog.

A person owning or harboring a dog more than 4 weeks old must apply to the town clerk on or before April 1 for a license for each dog. The license fee is $2 for each male or spayed female and $6 for each female. If the license is not obtained by the first of April it may be obtained before April 15 by payment of a fee of 50 per cent in excess of that otherwise required. A kennel license for 10 dogs or less may be obtained by the payment of a fee of $30, and $2 for each additional dog kept. Funds received by the town treasurer are set aside in the dog-tax fund to be used in carrying this law into effect.

Licensed dogs are required to wear collars and unlicensed dogs are to be killed. Sheep owners suffering damage from dogs report their losses and the damages are appraised by either the selectmen of the town or two disinterested persons. Reparation is made by the town from the dog-tax fund. If the dog or dogs which have done the damage are identified they are to be killed. Villages may offer a reward for the identification of a sheep-killing dog. The owner of the dog is liable to the town for all damages done by his dog for