The County Law 



every person liable to the tax imposed thereby, together with the 

 number of bitches and dogs for which such person is assessed, 

 and return the same to the supervisors of their respective towns, 

 cities or wards, to be laid by each supervisor before the board of 

 supervisors, to be assessed and collected in the same manner as 

 other state, 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 after demand thereof, it shall be lawful for any 

 person, and it shall be the duty of the collector to kill the dog 

 so taxed. 



§ 114. Application of proceeds of tax and other moneys. The 

 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 such town from dogs killing or injuring sheep or angora 

 goats ; 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 town board of any town, be appropriated 

 for the purpose of building and repairing highways and bridges 

 or for the payment of the contingent expenses of such town. 



If such town fund applicable to the payment of such damages be- 

 comes exhausted and claims for damages are thereafter pre- 

 sented, the supervisor may certify the fact to the treasurer of any 

 village in his town, in which a resolution of the board of super- 

 visors is in force pursuant to the provisions of sections one hun- 

 dred and twenty-eight to one hundred and thirty-six of this 

 chapter, and shall thereupon be entitled to receive from said 

 treasurer the amount of all such unpaid claims, or so much 

 thereof as may then be in the hands of such treasurer applicable 

 to such purposes and accumulated since the close of the last pre- 

 ceding fiscal year of such village ; and the moneys thus received 

 by the supervisor shall be applied to the payment of such 

 damages. 



'fe"^ 



§ 115. Collector's fees. Each collector shall be allowed to retain 

 a commission of ten dollars on every hundred dollars collected, 

 and at that rate upon all smns collected by him pursuant to this 



