15 



Remarks : Correspondents were of the opinion that the tax on 

 dogs should be compulsory and that section 2 of the Act should be struck 

 out. The meeting - of the Winter Fair also passed a motion asking- for 

 compulsory taxation. 



3. The assessors of every municipality -within ivhich a by-law has not been 

 passed as provided in the preceding section shall at the time of making their 

 annual assessment, enter on the assessment roll, in a column prepared for the 

 purpose, opposite the name of every person assessed, and also opposite the 

 name of every resident inhabitant not otherwise assessed, being the owner or 

 keeper of any dog, the number and sex of dogs by him owned or kept. R.S.O., 

 1887, c. 214, s. 3. 



4. The owner, possessor or keeper of any dog, shall, when (be) required 

 by the assessors to deliver to them, in writing, a statement of the number of 

 dogs owned or kept by him, whether one or more ; and for every refusal or 

 neglect to do so, and for every false statement made in respect thereof, he shall 

 incur a penalty of $5, to be recovered with costs, before any Justice of the 

 Peace having jurisdiction in the municipality. R.S.O., 1887', c. 214, s. 4; 53 

 V., c. 62, s. 3. 



Remarks : The changes in sections 3 and 4 are particularly for the 

 purpose of securing a better enforcement of the Act. 



5. The collector's roll of the municipality shall contain the name of every 

 person entered on the assessment roll as the owner, possessor or keeper of any 

 dog with the tax hereby imposed in a separate column, and the collector shall 

 proceed to collect the same, at the same time and with the like authority, and 

 make returns to the treasurer of the municipality, in the same manner and 

 subject to the same liabilities in all respects for paying over the same to the 

 treasurer as in the case of other taxes levied in the municipalitv. R.S.O., 

 1887, c. 214, s. 5; 53 V., c. 62, s. 4. 



6. In cases where persons have been assessed for dogs, and the collector has 

 failed to collect the taxes, authorized by this Act, he shall report the same 

 under oath to any Justice of the Peace, and such Justice shall, by an order 

 under his hand and seal, to be served by any duly qualified constable, require 

 such dogs to be destroyed by the owners, possessors or harborers thereof, or by 

 a constable, and for the purpose of carrying out the said order any constable 

 may enter on the premises of the owner, possessor or harborer of the dog 

 ordered to be destroyed and destroy' such dog ; and in case any collector neglects 

 to make the aforesaid report within the time required for paying over the taxes 

 levied in the municipality, he shall be liable to a penalty of $10 and costs, to 

 be recovered in the same manner as provided in section 15 of this Act. R.S.O., 

 1887, c. 214, s. 6; 53 V., c. 62, s. 5 ; 56 V., c. 46, s. 1. 



7. The money collected and paid to the clerk or treasurer of any munici- 

 pality under the preceding sections, shall constitute a hind for satisfying such 

 damages, as arise in any year from dogs killing or injuring sheep or lambs in 

 such municipality; and the residue, if any, shall form part of the assets of the 

 municipality for the general purposes thereof ; but when it becomes necessary 

 in any year for the purpose of paying charges" on the same, the fund shall be 

 supplemented to the extent of the amount which has been applied to the general 

 purposes of the municipality. R.S.O., 1887, c. 214, s. 7. 



8. In case the council of any city, town, township or incorporated village 

 deems it advisable^ that the tax by this Act established should be maintained, 

 but that the application of the proceeds thereof by this Act provided should 



