to pay the reward provided in section four of this act.

When dogs may be killed, etc. §4. Any dog found running at large, or going about with his master, without being licensed and wearing the collar as aforesaid, may be killed by any person over twenty-one years of age; and it shall be the duty of all Policemen and Constables, to kill all unlicensed dogs running at large in said counties,* and on making and filing an affidavit of the killing of said unlicensed dog or dogs, with the Town Clerk, the Board of Town Auditors, at their next annual meeting, if they deem the proof sufficient, shall direct a reward of one dollar to be paid by the Supervisor to the person who may kill any dog under this section. But such affidavit of such killing of dog or dogs, shall be made and presented to the Town Clerk within ten days after such killing.

Action to be taken when sheep are killed. § 5. Whenever any person shall have any sheep killed or injured by dogs in said counties* he shall immediately apply to any Justice of the Peace of the town where such damages were done, to ascertain and appraise such damages; and such justice shall inquire into the matter and examine witness in relation thereto, and if he is satisfied that the sheep were killed or injured by dogs, and in no other manner, he shall make and sign a certificate to that effect, stating the amount of damage, together with his fees thereon.

Action on such certificate. § 6. The certificate thus made shall be laid before the Board of Town Auditors at their next annual meeting to audit town accounts, and if the Board is satisfied that the amount of damages is just and fair, and that the owner of the sheep so killed or injured, has not been able to recover or collect the amount from the owner of the dog or dogs, they shall give the owner of the sheep an order on the Supervisor, for the amount stated on such certificate.

*So in original.

The said

Board of Town Auditors may demand further proof of the killing of said sheep by dogs, and the amount of damages to be paid therefor.

Supervisors action on the premises. § 7. Each Supervisor in the several towns shall demand and receive the license fees from each and every person to whom any license shall be given under the foregoing provisions; and all penalities and fines which shall come into his hands as aforesaid, and shall report the same together with the amount paid out by him for killing unlicensed dogs, as herein provided, at the next annual meeting of the Board of Town Officers to audit town accounts, and shall pay out the moneys only on the order of such Town Auditors for the claims for injury to sheep, and for said rewards as aforesaid. If the damages in the aggregate, as certified and ordered to be paid by the Supervisor, shall exceed the amount received for licenses and penalties after payment of said rewards in any year, the Supervisor is hereby directed to pay the same pro rata to all whose damages have been certified and allowed. If there is any surplus over and above paying all claims, it shall be the duty of the Supervisor to apply the same on the claims of the next or any subsequent year. The said Board of Town Auditors may, by resolution, appropriate the whole or any portion of said surplus, to the poor fund of said town or county.

Supervisor to give bond. § 8. Before any Supervisor shall receive any money under the foregoing provisions, he shall execute and deliver to the Board of Town Auditors, to be filed with the Town Clerk, a bond in such penalty and with such sureties as they, or a majority thereof, shall approve conditional for the safe keeping and faithful application of the moneys which shall come into his hands under this act.

Who are deemed owners of dogs. § 9. In an action to recover the penalty herein provided, every person shall be deemed the owner, within the meaning of this act,

who harbors or keeps a dog or dogs on or about his premises for twenty days next preceding the commencement of said action.

Went into effect. § 10. This act shall take effect immediately.

§ 135. Dogs in County of Cortland.

CHAP. 314.

An act to amend section two, chapter one hundred and ninety-seven of the Laws of eighteen hundred and sixtyfour, in relation to tax on dogs, so far as the same relates to the County of Cortland. Passed April 6, 1865.

§ 1. The Electors of the several towns in the County of Cortland may, at their annual town meeting, by resolution, add the money, or any portion thereof arising from the tax on dogs and not expended, according to the provisions of section two, chapter one hundred and ninety seven of the Laws of eighteen hundred and sixty-four, in relation to tax on dogs, to the local school funds of such town, to be loaned by the Supervisor on bond and mortgage or other good security as he may deem best; and the interest arising therefrom to be expended in the support of Common Schools, in the same manner and under the same restrictions as the interest arising from the sale of gospel and school lots is now expended.

An act relative to levying a tax on dogs in the County of Queens. Passed April 11, 1845.

§ 1. There shall be annually levied and collected in the County of Queens the following tax on dogs: Upon every dog of three months old or upwards, other than bitches, kept by any one person or family, twenty-five cents; upon every two dogs kept in like manner, seventy-five cents, and upon every additonal dog more than two, and upon all bitches kept by the same person or family, the same tax as is provided to be levied and collected by

section 1, title 17, chap. 20, of the first part of the Revised Statutes, and the same to be applied as provided for in the said statute. See supra, page 124.

CHAP. 191.

An act in relation to the tax on dogs in Queens County. Passed April 6, 1848.

Money to be paid to Supervisor. 1. The sums of money levied and collected in the County of Queens as a tax on dogs, pursuant to chapter fifty-five of the Laws of eighteen hundred and forty-five, shall be paid over by each of the several Collectors to the Supervisor of their respective towns, instead of the County Treasurer, as now provided by law.

How applied. § 2. The money so collected and paid to any Supervisor, shall constitute a fund for the satisfying such damages as may arise in any year from dogs killing or injuring sheep in the town in which such money shall be collected, and the residue (if any) for the use of the poor of such town.

Supervisor's duty in relation thereto. § 3. All the provisions of law in relation tothe ascertainment, certificate and application for damages, so far as the same are not inconsistent with this act, shall apply thereto; but the Supervisor to whom any application for damages is made, shall, upon the presentation of the certificate required by law, and if he shall be satisfied that the owner or possessor of the dog by which any sheep or lamb shall be injured or killed, cannot be discovered, or that the party injured has failed to recover such damages of such owner or possessor, pay to the applicant the amount of the damages appearing by the certificate of the Fence Viewers, out of the fund constituted by the second section of this act, and no other.

§ 4. This act shall take effect immediately.

$137. Dogs in Columbia County.

CHAP. 595.

An act to protect sheep husbandry in the County of

Columbia, and to impose a tax on dogs, passed April 16, 1866.

The provisions of section one, chapter two hundred and forty-four of the Laws of eighteen hundred and sixty-two, entitled "An act to provide for taxing dogs, and for the collection of such tax, and to create a fund to pay for injuries upon sheep by dogs " shall apply and extend to the County of Columbia.

The section above referred to amended the Revised Statutes and is the first paragraph in § 130 of this chapter.

§ 138. Dogs in Ontario County.

CHAP. 197.

An act to amend the several acts relating to taxes upon dogs, so far as relates to the County of Ontario, and providing for the extention of the provisions thereof to the several counties of the state, by resolution of the respective Boards of Supervisors. Passed April 15, 1864.

Tax on dogs. §1. The taxes hereafter to be levied upon dogs in the County of Ontario, shall be levied and collected at the time and in the manner directed by sections one and two of chapter two hundred and forty-four; of the laws of eighteen hundred sixty-two.

[The two sections referred to amended the Revised Statutes and are the first two paragraphs of the first section of this chapter.]

2 The

Application of proceeds of tax by Supervisor. Collector of each town shall pay over the taxes so collected to the Supervisor of the town, and the moneys so collected and paid over shall in each town constitute a town fund for paying the damages arising in said town, from dogs killing or injuring sheep; and such moneys, or the balance thereof, which shall remain in the hands of the Supervisor of any town for the period of one year, may by a vote of the majority of the electors of any such town at any town meeting, be appropriated for the purpose of building and repairing roads and bridges, or for the payment of the contingent expenses of such town.