That said tax shall be paid to the Town Collector 

 of the Town where such dog may be owned or 

 kept each year previous to the return of the Col- 

 lector's book. That the Collector shall pay over 

 on oath, (after deducting a commission of three 

 per cent, as compensation for collecting,) to the 

 Commissioners of Highways, to be by them ex- 

 pended in repairing the roads and bridges of the 

 town ; said payment to be made at the time of the 

 annual settlement ef said Collector with said 

 Commissioners ; and that said Collectors shall 

 keep a record of the payment and a description 

 of the Dogs on which payment is made, and give 

 a receipt for the tax, containing a full descrip- 

 tion of said dogs. 



The constitutionality of such enactments has 

 not been tested, but is in some quarters ques- 

 tioned. We believe there should be a stringent 



