An Act To Tax Dogs

Sectio;} 1. The PeopU o] the tstate y , Michigan enaet. That in all tho town- thipe and w;irds of the cities of thisjj State, there sball bo aunually lovied and collectod, the followiug tas upon dogs : k Upon every male dog over two months old, owncd or kopt by any one person or faniily, 011e dollar ; upon ovory f'emale dog owned or kept by any one persou orfnmily, three dollars. Sec. 2. The assessor of evvy tOWff-( ship or ward, at the time of making his annual assessinont, shsill inquiro and as- certaiu tha number of dogs liable to bo taxocl, i.nd sball enter in lists, to be made by kim, the namo of every persou in his respective township or ward, ovvning or kecping dog subject to tbo above tax, the number kept by suoh person, and the amount oí tax to bo paid by him. Sec. S Tbo assessor of every towiiühip. and ward, ehalt, ou or before the fif- teeuth day of May, in each year, inakej out a duplícate of the lists made byj hitu, as provided in the preceding sec-1 tion, and file the same vvith the town- ship or city clerk of their respective townships or cities; said taxes, as pro-i vided for D the preocding seotions of] tbis act, shall be assesscd to and ool-i lected froni such persons as ehall bal liable for the same, in tho samo manner asj other tovrn ship and eity taxeg are as-j sosied and collected. Sko. 4. The collector to whom such j tax roll ghall be delivered, shall proceedj nnd cqllect the sams of money thereinj speoified, in the same manner, and with liko authörity, in all respeots, as in thej oollection of ta?es imposed by the board of supervisors of the oouuty, apd ehall, after deducting the commissionj allowed by the act, retain tho remainder, in the township or city treasury, subject to the order of the districts officers of the several primary school districts of bia respective township or oity, and the samo remedies to compel such collection, and the payment over of the money, may be had againgtguch collectors apd their sure-( tiea, as in the oaso of a tax leviod by the board of supervisors. Sec. 5. The collectors shall be allowed to retain a commission of four per cent. upon all sums of money collected by them under tho provisions of thia act, and shall rnako and deliver a correct statement, end account for the aruount of inoney so collected, to the townhip boards oí their respective townships, and to the city treasurer of cities, at the time of making their annual settlemonts with said boards and treasurers. Sec. 6. If any person asaessed for any such dog, shall rofuse or neglect to pay tho tax so aásessed, for ten days after demand thereof, it shall be lawful for any person to kill the dog so taxed, 8eo. 7, The moneys so oollected shal! be apportioned aroong the several primary school districts of the respective townships or cities, at the same time, and in tho same manner, and for the same purposes, as other primary school funds are distributed. Sec. 8. Any tovvnship oï city officet who ghall wilfully neglect or refuso to perform any of the duties ïmposed upon nim by this aot, shall be deemed guilty of a rnisdemeanor, and upon conviotion thereof shall b.e punished by a fine of nol loss than twenty-five dollars, nor more than onp hundred dollars for each of fensè. Seo. 9. Every person ia possession of j ny dog, or who shall suffer any dog tol remain about his house for tho spaco of twenty days previous to the assessment of a tax, or previous to any injury, cha8ÍDg or worrying of sheep, shall be desraed the ownor of eucli dog, Lor all purposes of tbB aot: POvided, That this act shall not apply to tbe Upper Península, nor to any county wher.e sheep are not kept. Seo. 10. Act number 210, of session lavrs of 1863, entitled "an aot to pro-j teot the owners o,f eheep from damageaj done by dogs," and approved March 30,1 1863, is horeby repealed, and all mon-l eva colleoted under the provisiona o{J that act, shall be returned by the Audi-J tor General to the oounties from which] they aróse, aod tbe oounty treasurers ofj euch counties shall return such inoneyj to the townships or cifcies from wbich it: carne ; jnd tUe olerk of such townshipa' or oities sbaÏÏ apportion tho same aroong the several school distrlota in his townebip 6%, city, in the same manner as the primary sohool money ia apportioned. Sec. 11. This act ehall take immediate_effeot. Approved March 16, 1865.