Chap. 52.—An ACT to raise revenue for the support of free schools and
encourage wool-growing in the county of Lee.

Approved February 6, 1877.

1]. Be it enacted by the general assembly, That the keep-
ing of dogs in Lee county, shall be a privilege, and shall be
taxed as follows: Every owner or harborer of a dog shall
pay a tax of one dollar on each dog; for the privilege of keep-
ing a bitch, the owner or barborer of the same shall pay a tax
of two dollars for each bitch so kept, (except spayed bitches,
which sball be taxed as other dogs,) to be collected and paid
into the treasury of said county in the manner prescribed

y law.

2. Be it further enacted, That it shall be the duty of the
assessor to enumerate and assess, as hereinafter provided,
every dog, male or female, within his district, at the time he
assesses other property, and the treasurer shall collect the
fame. The assessor shall cause each person assessed, to state
on oath the number and kind of dogs owned or barbored by
him or her: provided, that every owner of two sheep or lambs
shall be allowed to own or harbor one dog, male or female,
free from taxes under this act.

3. Be it further enacted, That if any person shall keep a
dog, male or female, that has been assessed for taxes under
this act, and shall have failed to pay the same, when demanded
by the proper officer, witbin the time specified by law for the
payment of taxes, he or she shall be guilty of a misdemeanor,
and upon conviction shall be fined not less than three nor
more than five dollars, and costs, for each dog, male or female,
80 Kept, and for which the tax bas not been paid, to be col-
lected in the mode prescribed by law: provided, however,
the owner or person against whom the tax is assessed, may
be relieved from the payment of the fine and tax (but not
from the payment of costs), if he or she will then and there
in the presence of the officer, kill, or cause to be killed, any dog,
male or female, so assessed as hereinbefore provided for in
this act. . :

4. Be it further enacted, That it shall be a misdemeanor,
in any person, in said county, knowingly to keep or harbor a
sheep-killing dog, male or female, or one that has been known
by the owner or harborer thereof, to chase or wound a sheep
or lamb; and upon conviction, under a presentment, indict-
ment, or information, such guilty person shall pay a fine of
not less than ten nor more than twenty dollars, to be col-
lected and paid into the treasury of said county, in the mode
prescribed by law.

5. Be it further enacted, That all taxes and fines arising
under this act, shall be used exclusively for free school pur-
poses in said county.

6. Be it further cnacted, That in payment of the tax and
fines arising under this act, wolf scalps shall be received in
payment at five dollars; and each bear and wild cat at two
dollars; and grey and red fox scalps at one dollar and fifty
cents each: provided, each animal shall be captured and
killed within the limits of said county, and by a’ citizen
thereof: and provided further, the individual tendering said
scalps in payment of said taxes and fines, shall be the captor
of the same.

7. This act shall be in force from its passage.