14 



In discussing the Act in reply to question 8, correspondents were 

 almost unanimous in their desire to have the Act changed so as to make 

 it more effective in protecting the sheep interest. The Act was also dis- 

 cussed at the last Provincial Winter Fair before a large and representa- 

 tive gathering of farmers. Taking the results of this meeting and the 

 reports of correspondents, the Dominion Sheep Breeders' Association 

 undertook to suggest a revision of the Act so as to eliminate the weak- 

 nesses that had been pointed out. Below we publish the Act in full, to- 

 gether with the suggested changes as adopted by the Dominion Sheep 

 Breeders' Association at their last annual meeting. In order that the 

 changes may be readily understood, the parts it is suggested to omit from 

 the Act are printed in italics, and the parts that it is suggested to add to 

 the Act are printed in black=faced type. 



THE ACT FOR THE PROTECTION OF SHEEP AND TO IMPOSE 



A TAX ON DOGS. 



(CHAPTER 271, R.S.O. 1897.) 



1. Subject to the provision in the next following section, there shall be 

 levied annually, in every municipality in Ontario, upon the owner, possessor 

 or harborer of each dog therein, an annual tax of $1 for a (one) dog, $2 for 

 each dog more than one, and $2 ($5) for a bitch, provided, nevertheless, 

 that the owner or possessor of a kennel of pure-bred dogs which are registered 

 in the "Canada Kennel Register" may in any year obtain from the treasurer 

 of the municipality a certificate of having paid to such treasurer the sum of $10 

 as a tax upon such kennel for the year, and upon the production thereof to 

 the assessor, the owner or possessor of such kennel shall be exempt from assess- 

 ment and any further tax in respect thereof for the said year. 53 V., c. 62, 

 s. 1. 



Remarks: The amount of taxes that should be imposed upon dogs 

 was a matter upon which correspondents were not agreed. The amount 

 suggested varied from nothing to $10 each. The majority, however, 

 varied from $1 to $2 for each dog and from $5 to $10 for each bitch. 

 The Association, in deciding upon the amount of taxes, kept in view the 

 fact that useful well cared for dogs should not be heavily taxed and they 

 consider that persons should be discouraged from keeping more than one 

 dog. They therefore suggest that the tax be placed at $1 for one dog 

 and $2 for each dog more than one. In raising the tax on bitches to 

 $5 and allowing the tax on kennels of pure-bred dogs to remain at $10 

 the desire was to confine, as much as possible, the breeding of dogs to 

 these kennels. 



2. Upon the petition of twenty-five ratepayers the council of any city, 

 hum, township or incorporated village may provide by by-law that the said 

 tax or any part of it shall not be levied, in said municipality. 53 V., c. 62, 

 s. 2; 55 V., c. 55, s. 2. 



