Ed Croan and the Dog Tax Law

Urges Dog Tax Law.

Frankfort, Ky., Dec. 6. - Representative Ed Croan, of Bullitt County, was here to urge the governor to indorse in his message what is known as the "Croan dog tax law." Croan is said to be the only man in Kentucky that ever urged passage of a dog tax law.

The "Poetry" Did the Work.

Frankfort, Ky., Feb. 2 - The recital of the following poem by Representative Ed. Croan won the day for his "dog" bill, which was passed by a vote of 65 to 21 in the house:

The farmer makes a living by the sweat of his brow,
The fruit of his farm and the milk of his cow;
He pays big taxes on horses and hogs,
And favors a tax on blameworthy dogs.
Had Caesar opposed such a measure in Rome
The raisers of sheep would have torn down his home;
And the star of his glory, which greater did wax,
Would have waned from the time he opposed a dog tax.

A GOOD LAW

What is known as the dog tax law has passed both houses of the General Assembly and will, doubtless, be signed by the Governor. It is a good law.

For the benefit of our farmer friends and patrons, we give the bill in full as follows:

An act to promote the sheep industry and provide a tax on dogs.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

Section 1. Each year every dog over four months old shall be listed for taxation as herein provided, either by the owner or by the assessor in the name of the owner, without fixing any valuation thereto: Provided. The owner may, if he so desires, affix any value thereto he wishes. Every person who keeps or harbors a dog, or who knowingly permits the keeping or harboring of a dog upon his premises, shall, for the purposes of listing and taxation, be deemed the owner thereof; and the assessor and his deputies shall ascertain the owner or harborer of each dog within his territory, and list and return the same by magisterial districts. The Auditor shall provide blank spaces in assessor's books and schedules, and the assessor, in listing a dog, shall enter its description upon the schedule, stating the kind, sex, age, color, size, and name, if any.

Sec. 2. The owner of every dog over four months of age shall pay a license tax thereon of one dollar. The first assessment under this act shall be made in the year 1906, between the fifteenth day of September and the thirty-first day of December. Said license tax shall be due and collectable as other taxes, and collected by the sheriff and reported to the Auditor and paid to the Treasurer, but the sheriff shall keep such licensed tax on dogs separate from other funds, and so report to the Auditor and pay to the Treasurer, and the Treasurer and Auditor shall keep separate accounts of such taxes by counties. The amounts collected shall be used to indemnify losses by the killing or injuring of sheep by dogs, as herein provided.

Sec. 3. Whenever any sheep are killed or injured by dogs, the owner of person having custody of same shall, without delay and within twenty-four hours after such killing or injury is made known to him notify the magistrate in whose district the sheep are located and make affidavit setting forth the number of sheep killed and numbered injured, the kind, grad or quality, amount and nature of injury thereto, and that such damage was not caused in whole or in part by a dog owned or harbored by him, and that he does not know whose dog caused the damage, or, if known, and such account reduced to judgment could not be collected on execution. The magistrate shall then appoint two disinterested and discreet freeholders of the neighborhood where the injury was done to appraise the damage, and shall furnish them with claimants' affidavit or a copy thereof, and the appraisers shall forthwith examine such sheep and make a written report on the claim to the magistrate, who shall forthwith forward the claimants' affidavit and the appraiser's report to the county clerk together with his recommendation endorsed thereon. The clerk shall file same in his office, and endorse thereon the date of such filing. The magistrate and each of the appraisers shall be allowed fifty cents for their services, to be paid out of the dog tax fund of such county as other claims.

Sec. 4. At each meeting of the fiscal court the claims for loss or damage to sheep, which have been filed not less than thirty days prior to such meeting, shall be taken up and considered and rejected, or, if correct and just, allow the same, or such parts thereof as may be deemed right: Provided, That the fiscal court may require additional evidence on any such claims, either by oral testimony or affidavits. Such claims as are allowed shall be filed with the Auditor, who shall, after the first of January of each year, take up all such claims by counties, and draw his warrants upon the Treasurer in favor of claimant for the amount allowed by the fiscal court: Provided, If the amount of the dog tax fund to the credit of any county be not sufficient to pay all claims from such county, the Auditor shall prorate the claims from such county. Any surplus remaining to the credit of a county after all such claims are allowed, shall be transferred to the credit of the school fund of such county.

Sec. 5. Every person owning or harboring a dog shall be liable to the party injured for all damages done by such dog; but no recovery shall be had for personal injuries to any person when they are upon the premises of the owner of the dog afer night, or upon the owner's premises engaged in some unlawful act in the day time. Whenever a recovery is had before any court for damages to sheep by a dog, the court may order the defendant to kill or cause to be killed such dog within two days after the rendition of the judgment.

Sec. 6. Any dog returned for taxation, and the tax on which is paid when due, shall be regarded as property and shall be entited to the same protection as live stock. The owner of any dog listed for taxation which may be injured or killed contrary to law, or carried or enticed away from the premises of the owner or harborer for the purpose of killing or injuring such animal, or depriving the owner thereof, may recover examplary damages of the person for so killing or injuring or enticing away such dog: Provided, That in the trial of any action for damages arising under this section it shall be competent to offer in evidence whether in listing such dog any value was addixed by the owner and the amount of such valuation. Any person violating the provisions of this section shall be liable to presecution as in case of injuring any live stock or personal property of another.

Sec. 7. Any owner or harborer of a dog, suject to be taxed, who shall fail or refuse to list the same with the assessor, shall be fined in any sum, not exceeding $10, for each dog he so fails or refuses to list for taxation; and any person who shall keep or harbor a dog upon his premises or elsewhere, and who fails or refuses to pay the tax thereon when due, shall be fined in any sum not exceeding $25 for each offense; and upon conviction, the judgment may include an order requiring such dog to be killed, which order may be executed by any peace officer, who shall be allowed $1 therefor, to be taxed as costs. It shall be the duty of the sheriff, and his deputies, and each constable in his district, to kill or cause to be killed any dog, the owner of which has failed or refused to pay the tax thereon when due, and for each dog so killed, without the order of a court, such officer shall be allowed by the fiscal court fifty cents, to be paid out of the dog tax fund. For the purposes of this act the tax on dogs shall be considered due on the first day of March of each year; Provided, however, The sheriff may collect such tax at any time and in such manner as taxes are now collected by law.

Sec. 8. If any person shall willfully poison any dog not his own, or put out any poison or poison bait upon his own premises or elsewhere, where the same may poison any dog, he shall be fined not less than $25 nor more than $100 or be confined in the county jail for any period not exceeding six mnoths, or shall be both so fined and imprisoned in the discretion of the jury. Any person violating the provisions of this section shall be liable in damages for any dog poisoned thereby.

Sec. 9. A justice of the peace, on proof that any dog is mad, or has been bitten by a mad dog, or has killed or wounded any sheep, may order such dog to be killed; and the officer who executes the order shall be paid one dollar by the owner of the dog and collected as costs. If any person shall conceal a dog so ordered to be killed, or prevent the execution of the order, he shall be fined $5 for every day he shall so offend. Any mad dog or dogs having the disease known as the "rabbies" may be killed by any person, except when confined by the owner upon his own premises.

Sec. 10. That an act, entitled "An act to amend chapter 29, General Statutes, approved May 17, 1886, be, and the same is hereby, repealed, and all laws in conflict with this act are, to the extent of such conflict with this act, are , to the extent of such conflict, hereby repealed.

After Ed Croan

Representative Ed Croan, who introduced, "fit" for and passed the famous "Dog Tax" law, owns a big interest in the Louisville Spoke and Bending Company and the employees at the plant in Louisville are sorry the bill was ever introduced or heard of. Last Wednesday, two days after the bill passed, two cars of lumbers were opened at the Louisville plant, and one contained ten dogs, and the next five dogs, all alive and yelping lustily. When released from their temporary prisons, the "sheep destroyers" fled in all directions. The workmen believe it was a joke on Ed Croan, but as they had all the trouble with the dogs, they fail to see the point.

WILL FIGHT
Dog Tax Law In The Next General Assembly
Even Court of Appeals Split Over Statute.
Court Upholding Act Does Not End It.

SHEEP MEN NOW FEELING GOOD.

Even the Court of Appeals split over the dog tax law. That statute has caused more fights and been more praised and damned than any other law on the books. The law has been held responsible for the election of Gov. Willson and how many county officials and members of the Legislature it has defeated is beyond computation. Now the Court of Appeals comes along, and, in deciding an appeal from Carter county, by a divided court, holds that the law is constitutional and good. As the last Legislature refused to repeal the law and the court of last resort has held it good, owners of dogs must pay taxes on them and the fight to get rid of the statute will be carried to the next General Assembly, where the battle will be waged fiercly again. The sheep men are pleased. The dog men are not.

The dog law was always a hoodoo [thing that brings bad luck] for the man who introduced it in a regular flood of bills repealing the Legislature, and the author of it never came back to the Legislature, being defeated by the people of his county. Ed. Croan, of Bullitt county, braved the anger of his constituents and pushed the dog tax law through by swapping his vote on any and all propositions.

The Governor signed the bill and it became law. During the last campaign for Governor the dog law was the one live and important issue, and both the Republicans and Democrats were committed to its defeat. Then the Legislature met and there was objectionable law. But, on the other side, were several thousands of men who raised sheep and who were just as heartily in favor of the law as the others were opposed to it. They came to Frankfort and even the Senatorial deadlock paled into insignficance beside the dog tax law.

The sheep men won but they are going to have another fight on their hands at the next session and if the law is not repealed at that time there will be something doing for some of the members. When the members of the Legislature start out for re-election they will be asked how they voted on the bill to repeal the dog tax law and they must answer right or they will stand a poor chance of coming back.

Notice to Tax Payers of Ohio County.

I am in receipt of the following letter to wit: "Frankfort, Kentucky June 25, 1908," to the Sheriff Ohio County Hartford, Kentucky.

Dear Sir: - The court of Appeals has decided that the dog law is constitutional you will therefore remit to this office the amount due by you on this account for year 1907. [signed] F. P. JAMES, Auditor.

I was therefore compelled and have paid to the Auditor of the state the amount collected by me on dog tax for the year 1907. This law having been upheld by the Court of Appeals, it now becomes my duty and I will have to collect the dog tax for the year 1908. The tax payers of this county will please take notice and be prepared to pay same when you pay your county and state tax. Yours truly, R. B. Martin, S.O.C.

Editor Richardson Praises Dog Tax Law.

The Croan dog law is not altogether bad, although the Times is still not in love with it. But it has its good points and has, besides paying for sheep killed by dogs, brought more revenue to the school fund than was ever dreamed of by its author.

There is now in the State treasury something like $95,000 that has not been claimed for dead sheep, and nearly all of this amount will be eventually turned into the school fund.

The law is paying havoc with the dogs, however, and the assessor's figures show that thousands have been slaughtered in the last twelve months. In 1907 over 180,000 dogs were reported by the assessors, and this year but 142,000 have been found.

In 1907, $125,796.88 was collected under the dog law, and but $32,337 was paid out for dog-killed sheep - the remainder going into the school fund.

The Croan law is a blessing to the sheep raisers and a holy terror to the sheep-killing dogs. - Glasgow Times.

Hon. Ed Croan Dead.

Edward Croan, Representative from the counties of Bullitt and Spencer, in the sessions of 1902 and 1906, a leading citizen and business man of Bullitt county and president of the Shepherd-Croan Lumber Company, of Shepherdsville, died Saturday, July 4, 1908, at Shepherdsville, Ky.

His death was due to acute diabetes, which was the result of a malignant carbuncle that appeared on his neck a month or more ago. Your writer knew Ed Croan and had the pleasure of serving with him in the session of 1902 and can truthfully say of him, that he was honest, faithful and progressive, ever mindful of his duty to his family and to his constituents wherever he went.

Ed introduced his "dog tax" bill during that session and while he worked incessantly for it, it failed to pass.

He was returned to the Legislature in 1905 and during the session of 1906, re-introduced his bill, generally known as the "Dog" bill, and finally succeeded in getting it passed and signed by the Governor. Many legislators opposed his bill, contending that it legislated against the poor class of people who owned two or three dogs each and whose worldly wealth consisted, principally, of dogs and babies, but Ed contended that his bill, if made a law, would necessarily benefit the poor man, as he did not need so many dogs, would insure a better breed of dogs, thus eliminating many of the worthless curs and would encourage the sheep industry of the State.

The Court of Appeals has declared the law constitutional and your writer considers it one of the best laws on the Statute book.

In the death of Ed Croan, his family has lost a true and faithful father and husband, Bullitt county one of its most enterprising citizens and the Democratic party one of its tried and trusted members.

C. M. CROWE.

Resolved, Whereas, Under the protection of the dog law the number and value of sheep in Kentucky has greatly increased, and

Whereas, Under the revenue derived from the collection of the dog tax there has been over $225,000 paid for sheep destroyed and over $325,000 paid into the school funds of the various counties

Whereas, There are now several bills pending in the House and Senate attempting to repeal this dog law,

Be it Resolved, That we the delegates of the Kentucky State Farmers' Institute, do respectfully petition our Senators and Representatives to vote against the repeal of the dog law and urge them to keep in force the only protection the sheep growers now have.

Supt. Ora L. Roby:

From annual figures taken from the State Auditors Books, your county is listing only 826 dogs.

Under the law, it is the duty of the Assessor to list each dog in the county over four months old for taxation, and after all claims for sheep killed in the county are settled, the remainder of the tax of $1.00 per dog goes to your school fund. Therefore, it becomes your duty as the Chief School Officer of the county to insist, by all persuasive and legal means, that a correct list of the dogs in the county be made.

I am instructing the School inspectors this fall to carefully look into the school revenues derived by each county by this dog tax.

While we believe that the sheep industry and the education of the children are vastly more important to the Commonwealth of Kentucky than is the dog industry, yet we are not taking any position for or against the dog law, simply calling upon the school people, who above all people, should obey the law and see that it is obeyed; to see to it that so far as within their power, the law is applied and obey in regard to the tax law. Very truly yours, V. G. Gilbert, State Supt.