THE SHEEP-KILLIXG DOG. 7 



dog laws in that it gives the farmer compensation for damages done 

 by dogs which live in the cities. Fortunately, most of the States 

 where dogs are taxed only by the cities and towns are found in the 

 western range country where the dog menace to the sheep industry is 

 not nearly so pronounced as it is east of the Missouri River. The 

 annual tax on dogs varies from 50 cents to $6 a head. Unspayed 

 females usually are taxed at a higher rate than either males or spayed 

 females. 



There is no general method employed by the States in collecting 

 dog taxes. Many States assess dogs along with other property and 

 collect the tax as a personal one. This method enables the assessor to 

 call personally on all the taxpayers, and it seems logical to suppose 

 that a more complete list of dog owners can be obtained in this way. 



Fn;. 2. A dog-proof fenced lot in which sheep may be placed at night. 



That is the case also where dog owners are required to visit the town 

 clerk's office and present their dogs for registry. If the law levies a 

 sufficiently high tax on dogs the collection of the tax is one of the 

 most vital points in insuring the success of the law. 



IDENTIFICATION OF LICENSED DOGS. 



Xot all of the States require that licensed dogs be identified. In 

 those requiring it they are usually identified upon the registry books 

 of the office issuing the license, by a statement of the breed, sex, and 

 age. and a description giving color markings. To the public they are 

 identified by a collar bearing a metal tag upon which is stamped the 

 registry number of the dog, the year for which the license is issued, 

 the place of issue or the State issuing the license, and in some cases 

 the name of the owner of the doff. Xearlv all of the States furnish 



