or refusal so to do, and for every false statement made in any description so furnished, he shall forfeit five dollars, to be recovered by the supervisor of the town.

Id., § 3, as amended by chap. 244, Laws of 1862.

Assessment and Collection of Tax.-The assessors of every town or city, or ward of a city, except the city of New York, shall annex to the assessment-roll of real and personal estate therein, made by them annually, the name of each and every person or persons liable to the tax imposed hereby, together with the number of bitches and dogs for which such person or persons is or are assessed, and return the same to the supervisor of their respective towns, cities, or wards of cities, to be laid by said supervisor before the board of supervisors, to be by them collected in the same manner as other State and county and town taxes are collected. And if any person duly assessed shall refuse or neglect to pay the tax so assessed within five days of the demand thereof, it shall be lawful for any person, and it shall be the duty of the collector to kill the dog so taxed.

Id., § 4, as amended by chap. 244, Laws of 1862.

Duty of Collector and Liability.-The collector to whom such list shall be delivered shall proceed and collect the sums of money therein specified, within the time now required by law for the collection of taxes laid by said supervisors, in the same manner and with the like authority in all respects, as in the collection of taxes imposed by the supervisors of the county, and shall pay the same to the county treasurer, after deducting the commissions allowed by law; and the same remedies to compel such collection and the payment over of the moneys collected, may be had against such collectors and their sureties, as in the case of taxes levied by supervisors.

Id., § 5.

When Dog may be Killed.-If any person duly assessed shall refuse or neglect to pay the tax so assessed, for five days after demand thereof, it shall be lawful for any person to kill the dog so taxed.

Id., § 6.

Collectors' Fees.-Each collector shall be allowed to retain a commission of ten dollars on every hundred dollars collected, and at that rate upon all sums collected by him pursuant to the direction of the supervisors; and said collector shall also, on filing his affidavit

of the fact with the county treasurer, be entitled to retain as a further compensation from the moneys collected by him, the sum of one dollar for every dog or bitch killed by him, under the provisions of the second section of this act.

Id., § 7.

Tax, how Applied.— The moneys so collected and paid to any county treasurer shall constitute a fund for the satisfying such damages as may arise in any year from dogs killing or injuring sheep in such county, and the residue for the use of the poor of the county. Id., § 8.

Liability of Owners of Dogs for Injuries to Sheep. The owner or possessor of any dog that shall kill or wound any sheep or lamb, shall be liable for the value of such sheep or lamb to the owner thereof, without proving notice to the owner or possessor of such dog, or knowledge by him, that his dog was mischievous or disposed to kill sheep.

Id., § 9.

Fence Viewers to Ascertain Damages, etc — The owner of any sheep or lambs that may be killed or injured by any dog, may apply to any two fence viewers of the town, or assessors of the city, or of the ward of the city, who shall inquire into the matter, and view the sheep injured or killed, and may examine witnesses in relation thereto, for which purpose either of them shall have power to administer oaths. If they are satisfied that the same were killed or hurt only by dogs, and in no other way, they shall certify such fact, the number of the sheep killed or hurt, and the amount of the damages sustained thereby by the owner, together with the value of the sheep hurt or killed.

Id., § 10.

Certificate to be Evidence.-The said certificate shall be presumptive evidence of the facts therein contained, in any suit that may be brought by the party injured against the owner or possessor of any dog, if it shall appear on the trial of such suit that notice in writing of the time and place of such view shall have been served at least twenty-four hours before, on the said owner or possessor, either personally or by leaving at his dwelling-house with a person who usually dwells therein, and who shall have arrived at the age of sixteen years, was given to the owner of the dog, of the intended application.

Id., § 11.

Application for Damages.- If the party injured cannot discover the owner or possessor of the dogs by which such damage was done, or shall fail to recover the value of the sheep killed or injured, against such owner or possessor, he may apply to the supervisor of the town, and upon producing to him the certificate mentioned in the tenth section, made as aforesaid, and his own affidavit that he has not been able to discover such owner or pos sessor, or that he has failed to recover his damages from such owner or possessor, the said supervisor shall lay the same before the board of supervisors of the county at their next meeting.

Id., § 12.

The board of supervisors shall issue their order on the county treasurer for the amount of the damages appearing by the certificate of the fence viewers to have been sustained by the owner of any sheep killed or injured by dogs, where they shall be satisfied that the owner or possessor of such dogs cannot be discovered, or that the party injured has failed to recover such damages of such owner or possessor; which shall be paid by the county treasurer, from the fund to be raised by said tax, and from no other moneys. If the cwner or possessor of any dogs doing such damage shall not be a resident of the county in which the damage was done, and the county treasurer of such latter county shall have paid such damages to the owner of such sheep, the board of supervisors of such county as may have paid such damages may institute suit against the county where such owner or possessor does reside, for the recovery of the amount so paid, unless such owner or possessor, or the county wherein he resides, shall, on notice and demand of payment, pay to the treasurer of the county where the damage was done the amount of such dam

age.

Id., 13, as amended by chap. 466, Laws of 1889

If Damages Recovered Subsequently to be Refunded. If after receiving the amount of such damages from the county treasurer, the owner of the sheep so killed or injured shall recover the value thereof, or any part of such value, from the owner or possessor of any dog, he shall refund and repay to the county treasurer the sum so received from him, for which it shall be the duty of the supervisor of the town to bring an action against such owner in case of his refusal, in the name of the county treasurer, and to pay into the county treasury the sum so collected.

Id., 14.

Dogs, when to be Killed.— Any person may kill any dog which he shall see chasing, worrying or wounding any sheep, unless the same shall be done by the direction or permission of the owner of the sheep or his servant.

Id., § 15.

Owner to Kill Dog-Penalty, etc.— The owner or possessor of every dog, to whom notice shall be given of any injury done by his dog to any sheep, or of his dog having chased or worried any sheep, shall within forty-eight hours after such notice, cause such dog to be killed; for every neglect so to do, he shall forfeit two dollars and fifty cents, and the further sum of one dollar and twentyfive cents for every forty-eight hours thereafter, until such dog shall be killed, unless it shall satisfactorily appear to the court before which a suit shall be brought for the recovery of the said penalties, that it was not in the power of such owner or possessor to kill such dog.

When Justice May Order Owner to Kill Dog. -If any dog shall attack any person peaceably traveling on any highway, or any horse, in a carriage, or upon which any person shall be mounted, and complaint thereof be made to a justice of the peace, such justice shall inquire into the complaint, and if satisfied of its truth, and that such dog is dangerous, he shall order the owner or possessor of such dog to kill him immediately.

Id., § 17.

Penalty for Neglects to Kill, etc.-The owner or possessor of any dog, who shall refuse or neglect to kill him within forty-eight hours after having received such order, shall forfeit the sum of two dollars and fifty cents and the further sum of one dollar and twenty-five cents for every forty-eight hours thereafter, until such dog be killed.

Id., § 18.

Supervisor to Sue for Penalties.-Upon complaint being made to any supervisor of a town, of any penalties imposed by this title having been incurred, he shall commence suit for the recovery thereof, in his name of office, and prosecute the same with due diligence, and the moneys recovered shall be by him paid to the county treasurer, to be added to the fund herein before provided for the satisfaction of damages sustained by owners of sheep.

Who Deemed Owners.-Every person in possession of any dog, or who shall suffer any dog to remain about his house for the space of twenty days, previous to the assessment of a tax, or previous to any injury, chasing or worrying of sheep, or any such attack made by a dog, shall be deemed the owner of such dog, for all the purposes of this title.

Id., § 20.

The twenty sections cited above are from part 1, chapter 20, title 17 of the Revised Statutes.

"Nothing in this act contained" (chapter 466, Laws of 1889, cited §§ 1, 2 and 13 last above), or in title 17 of chapter 20 of part 1 of the Revised Statutes shall be deemed to apply to any dog, bitch or puppy while the same is owned or possessed by any person or persons, association or associations, corporation or corporations in this State engaged in the business of breeding dogs, or rearing pedigreed or registered dog stock for the purpose of exhibition under the rules and regulations governing the American Kennel Club.

Chap. 466, Laws of 1889, § 4.

The moneys recovered are to be paid to the county treasurer.

SECOND, UNDER THE ONTARIO COUNTY ACT: See this act in full at § 459, post.

§ 103. The taxes upon dogs, in counties adopting this act, are levied and collected as under the Revised Statutes, but the moneys. collected therefrom are paid to the supervisor of the town, and constitute a fund for paying damages arising in said town from dogs killing or injuring sheep; the balance thereof in the supervisor's hand, after a year, may by a majority vote at town meeting, be appropriated for building and repairing roads and bridges, or for the contingent expenses of the town.

3 R. S. 2120, §§ 1 and 2; chap. 197, Laws of 1864, §§ 1 and 2.

The fence viewers inquire into any damages claimed, and make the certificate as under the Revised Statutes, which certificate is presented to the board of town auditors for audit; if so audited, they give an order on the supervisor for the amount allowed, who pays the same out of the dog fund.

Id., § 4.

Whenever the amount of the orders for such damages exceed the amount of the dog fund in the supervisor's hands, the board of supervisors may add, to the town accounts, the amount of the orders.