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MUNICIPAL LAW. 151

eil l)y 4. The amount of damages paid by any party.
Jiie by ">. All disbursements and to whom paid.
0. Any other receipts and expenditures in connection therewith.
hours The statement must be certified to as a true and accurate statement
upon for the year ending the Jilst day of Decendier prior to that in whicli the
or not statement is filed.
and if The penalty for neglecting to file such statement at the time required u
witliin incurs a penalty not exceeding SIO.
lound-
tlieir
doct8 and sheep.
tlie
eliver tt88. Dog Tax. Where tlie Council of a nuinicipality has not by
ell fees by-law delai'ed otherwise, every nnniicipality shall levy annually upon the
>tice as
owner or possessor of each dog therein an annual tax of SI for a dog and
S2 for a bitcli. The owner of a kennel of pure-bred dogs, which are
registered in the " Canada Kennel Register," may pay to the treasurer of »' ,,
the municipality 810, as a tax upon such kemiel for that year, and shall
then be exempt from assessment for the said year.
1. Upon a petition of twenty-five ratepayers the Council may pass a
by-law that the said tax or any part of it shall not be levied in the
Hiunicipality.
2. If the persons who have been assessed for dogs fail to pay the said
tax the dogs may be destroyed. The constable ordered to destroy them
may enter upon the premises for that purpose.
3. The money collected from such tax shall form a fund to satisfy
sucli damages as ma^' arise in any year from <logs killing or injuring sheep
in such nuinicipality, and the balance to go to the general funds.
4. Councils may also pass by-laws declaring that such tax shall be
levied, but that it be not used as a fund for payment of damages as
mentioned in preceding paragraph, but to be used as other taxes.
4»8i> . Protection of Sheep. (1) Any person may kill a dog which he
sees pursuing or worrying a sheep or lamb: that is, the dog may be killed
whilst in the act, but if he has made his e.scape he cannot be followed
home and killed tliere : but in such ease the owner of such dog must be
proceede<l against according to law, as given in following .sections ; or,
(2) Any dog without lawful permission found in any enclosed field on
a farm, barking at and terrifying any sheep or lamb ; or,
{'•]) Any dog found straying between sunset and .sunrise on any farm
where sheep or lambs are kept ; but a dog from the adjoining farm, or a
dog securely muzzled, or being within reasonable call of its owner or other
per.son in charge of such dog, shall not be killed unless there is reasonalile
gx'ound to believe that .such dog is likely to pursue or worry sheep or lambs
on the farm.
090. Destruction of Dogs which have worried sheep provided for,
as follows
On a complaint made in writing on oath before a justice of tlie peace,
the owner or harborer of a dog which has worried or injured any sheep or