137 



The legislature of New Jersey at its last session enacted tbe following 

 law defining tlie legal status of the canine species, and levying a State 

 tax upon owners of the same : 



1. Be it enacied by the senate and general assembly of the State of New Jersey, That a State 

 tax of .$2 on the owner of every dog, and $3 on the owner of every bitch, be levied and 

 collected at the same time and manner that taxes are now collected. 



2. And be it enacted, That it shall be the duty of all owners of dogs of either sex to 

 provide the same with a collar, to be worn at all times, with the owner's name and ad- 

 di'ess thereupon. 



3. And be it enacted, That dogs of either sex, to be considered as property, shall be 

 registered by numbers, free of charge, in the township or city clerk's office of each 

 township or city where such owner resides. 



4. And be it enacted, That no damages shall be collected by the owners of any dog 

 killed in the act of destroying cattle, sheep, or poultry. 



5. And be it enacted, That the taxes collected by each county in pursuance of this act 

 be used by said county as a fund for the award and protection of owners of sheep de- 

 stroyed or killed by dogs — any surplus over and above the settlement in full of all 

 claims for killed sheep to be used annually for iJublic school purposes under the direc- 

 tion of tlie county school superintendent. 



