NATURE AND TREATMENT OF RABIES. 189 
appear very predisposed to rabies, whilst the food they con¬ 
sume forms no inconsiderable item of expense. 
The evidence of countries, as Baden and Copenhagen, 
establishes that the imposition of a tax upon dogs is generally 
very effective in diminishing their numbers, and the higher 
the tax and the more strictly it is imposed so will the useless 
dogs become fewer. A measure of this kind should be 
resorted to. It would be most effectual in ridding the country 
of a number of miserable and dangerous animals. But to be 
really efficient the tax should be general and high, exception 
being only made in favour of dogs that are useful, or 
whose services can be proved to be absolutely necessary, such 
as house and yard dogs, or those employed by shepherds, 
or to lead the blind about. The tax should be highest for 
pleasure and sporting dogs, for whoever can afford to indulge 
in keeping such animals can also afford to pay a high tax. 
If, however, it can be shown that sporting dogs are necessary, 
then the impost might be reduced to that levied for useful 
animals. Dogs and bitches should be equally taxed; puppies 
should be sold, not given away, and all that are not purchased 
should be destroyed. As soon as they are weaned the tax should 
be demanded. The tax should be paid half-yearly. Every 
dog should wear a collar, with a brass plate inscribed with 
the name and address of the owner, and stamped with a par¬ 
ticular mark of the police or inland revenue authorities, as a 
guarantee that the tax is paid, and for purpose of identifica¬ 
tion. This custom exists in Holland, and is very effectually 
carried out at Strasbourg. At the latter place every owner 
must notify his possessing a dog to the police, who furnish 
him with a license, duly numbered and registered. This 
number, with the address of the owner, is inscribed on the 
collar which every dog has to wear. It would be well if in 
all towns and villages there was a dog census, or a list of the 
dogs kept therein. 
All stray dogs without the collar, or which have not the 
mark or their owner’s name thereon, should be captured and 
sold, or destroyed immediately or after a certain period. This 
addressed and numbered collar is useful in the case of 
damage done by dogs, as every one should be held respon¬ 
sible for the damage done by his dog, due to his negligence 
or imprudence. Bitches in rut should not be allowed to 
wander about at any time, whether with or without the collar, 
as they excite dogs and lead to quarrels. 
