14 FARMERS' BULLETIN 935. 



to keep an unlicensed dog. Any dog known to have chased or worried or killed 

 sheep may be killed by any person if found unaccompanied by its owner or 

 keeper and if anyone keeps a dog which he knows to have chased, worried, or 

 killed sheep, such owner is subject to a fine of from $10 to $50. " If any dog 

 shall be found roaming over the country unattended by his master or owner or 

 his owner's agent, it shall be lawful to kill such dog." Money derived from 

 the dog tax is used to pay for damages to stock. The sheep owner reports his 

 loss within 10 days to a township trustee and makes affidavit for losses, sup- 

 ported by two witnesses who are freeholders of the township. The distribution 

 of funds is made only once a year and if the balance on hand is insufficient to 

 satisfy all the claims presented, the money is prorated. 



IOWA. 



As amended 1917. 



The county auditor of each county charges a registration fee of 50 cents on 

 all dogs and furnishes a license tag to each dog owner. No dog is allowed to 

 run at large between sunset and sunrise except while in the chase or accom- 

 panied by the owner or trainer. It is unlawful for any dog to run at large 

 between sunset and sunrise unless it has been registered by the county auditor. 

 "Any dog found at large and upon the lands of one other than its owner con- 

 trary to the provisions hereof shall be deemed a trespasser and may be lawfully 

 killed by the owner, agent, employee, or occupant of said lands." The act, 

 however, does not apply to dogs ownqd in cities which have their own dog regu- 

 lation, while running at large within the limits of such city or town. 



In the Code of 1913 provision is made that sheep owners may recover damages 

 done by dogs from the county. Losses are reported within 10 days to the board 

 of supervisors and must be verified by 2 witnesses. The board authorizes pay- 

 ment or disallows payment of damages at its next meeting. Payments are made 

 twice a year and the dog fund is prorated if insufficient. 



KANSAS. 



General Statutes, 1915. 



Dogs 3 months old and over are listed by the assessor. Males and spayed 

 females are taxed $1 and unspayed females $2. The tax is collected as other 

 taxes are. Cities are also empowered to tax dogs and to restrict them. If the 

 owner of a dog disclaims ownership he may avoid the dog tax by killing the dog 

 in the presence of the assessor. The 1911 law makes a dog owner liable for 

 damages done to sheep, damages to be recovered in court by the sheep owner. 

 The law of 1868 legalizes killing any dog at any time which may be found 

 worrying or injuring sheep. 



KENTUCKY. 



1906. General Statutes, 1915. 



Dogs over 4 months old are listed by the assessor and taxed $1 for either 

 sex. Dog tax funds used to indemnify losses of sheep. The sheep owner notifies 

 the magistrate of the district of his damage. The magistrate appoints two dis- 

 interested freeholders of the neighborhood to appraise the damages and report 

 same. The report is filed with the county clerk and acted upon by the fiscal 

 court. Dog fund is prorated if insufficient to compensate all damage claims 

 allowed. The dog owner is liable for the damages if they occurred off his 

 premises and court may order such a dog killed. There is a fine of $10 for 

 failure or refusal to list a dog with the assessor. Unlicensed dogs are to be 

 killed. 



LOUISIANA. 



Amended 1910. From Revised Statutes, 1915. 



Dogs are listed by the assessor. The police juries of the State are required 

 to impose a tax on dogs not to exceed $2. Dog tax fund is given to school 



