Kettleborough and Guild : Finances of Indiana 231 
male dog or spayed female dog; $5 for each unspayed female dog; and 
$5 for each additional male dog or spayed female dog. Within 5 days 
after completing his assessment, the assessor pays all dog taxes col- 
lected by him to the trustee of the township, and the money so paid is 
known as the dog fund of the township. It is used to pay damages 
sustained by the owners of sheep, cattle, horses, swine, fowls, or other 
live stock killed, maimed, or damaged by dogs. All money in the town- 
ship dog fund in excess of $100 on the first Monday of March annually 
is paid to the county treasurer and constitutes the county dog fund. If 
the dog fund of any township is exhausted, a sufficient amount of 
money is transferred from the county dog fund to the township, the 
fund of which is exhausted to pay for the damages to live stock incurred 
therein. Of the surplus left in the county dog fund, 5 per cent is paid 
to the state auditor on April 1 of each year, and constitutes the state 
hydrophobia fund, which is used in the treatment of cases of hydro- 
phobia. All funds in excess of $3,000 in the state hydrophobia fund at 
the end of the fiscal year are transferred to rhe school fund. (Sec. 46-56, 
p. 218, Acts 1919; Burns’ 10139ul-10139d2. Acts 1911, p. 161; Burns’ 
7604a and 10139e2) 
7 Inheritance Taxes. The Inheritance Tax is levied on all estates 
which are transmitted by will or otherwise at a prescribed rate, after 
allowing exemptions on which no tax is paid. The following table shows 
the exemptions and the rates paid by the legatees: 
