169 Ind. 128 | Ind. | 1907
Appellee was prosecuted for the commission of a misdemeanor in having violated the provisions of section nine of an act of the legislature entitled “an act regulating the taxing of dogs for the protection of sheep,” etc., approved March 6,1897 (Acts 1897, p. 178, §3258 et seq. Burns 1908). There was a trial by jury and a verdict returned, finding him not guilty, upon which a judgment was rendered by the court discharging him without day. The State prosecutes this appeal under subdivision three of section 325 of the act of 1905 (Acts 1905, p. 584, §2211 Burns 1908), upon a reserved question of law.
The affidavit upon which appellee was prosecuted charged that he, on September 24, 1907, was a resident of Noble township, Wabash county, Indiana, and had been such a resident continuously since March 1 of said year; that on said September 24, 1906, he did unlawfully keep, harbor, board, feed and permit to stay about his premises therein situate one unspayed female dog over the age of three months; that he did not then and there hold a receipt from the township assessor of said Noble township, nor the receipt of the township trustee of said township, nor of any township in the State of Indiana, showing that the required tax of $3 had been paid for such dog for the year 1906, as required by law. It is charged that he acquired said dog since the close of the assessing season of said 1906.
Section 3258, supra, makes it the duty of the township assessor of each township in this State, at the time of assessing the property of each property holder of the township, “to make diligent inquiry as to the number of dogs owned, harbored or kept by the person so assessed. And such person as assessed, shall pay immediately to the township assessor the sum of $1 for each male dog or spayed female
By the provisions of §3259, supra, it is made the further duty of the township assessor to give to each person a receipt for such money paid him, “which receipt shall show the person’s name who owns, harbors or keeps the dog, the amount paid, and the number, description and kind of dogs paid for, and whether male or female, and the number of each, which receipt shall relieve the person or persons owning, keeping or harboring such dogs for the current year, extending one year from its date or until the next regular township assessment.”
Section 3262, supra, among other things, provides “that if any person shall acquire, own, harbor or keep any dog after the assessor shall have completed his assessment, he shall report such dog to and pay to the township trustee of his township the amount of dog tax as above provided and.receive his receipt for the same, which receipt shall exempt him from further payment of dog tax on dogs described in said receipt, until the time of the next assessment of his township.”
Section 3266, supra, provides that “it shall be a misdemeanor for any person who does not hold the township assessor’s or township trustee’s receipt, showing that the required tax has been paid for the same, as provided in this act, to keep, harbor, board or feed, or permit any dog to stay about his, her or their premises, and upon complaint they shall be liable to a fine in any sum not exceeding $10. ’ ’
The material facts in the ease are undisputed, and are as follows: Appellee, on March 1, 1906, was a resident of Noble township, Wabash county, Indiana, and continued to be a resident of that township up to and including September 24, 1906. Tie was not the owner or harborer of any dog on March 1, 1906, nor did he own or harbor any dog at any time between that date and May 15, 1906. Subsequently on
The contention of appellee’s counsel is that under the law applicable to the facts in this case appellee could not be convicted of the offense charged in the affidavit. They advance the argument that the provisions of the statute providing for taxation of dogs applies to persons who may own, harbor or keep dogs during the time fixed by the statute concerning taxation for the assessment of property by the township assessor. The period allowed the assessor for the completion of the assessment of his township extends from March 1 to May 15 following in each year. §8458 Burns 1905, Acts 1903, p. 49, §48.
Counsel claim that the manifest intention of the statute in controversy is to restrict or limit the township trustee, in the exercise of his authority under §3262, supra, to receive dog tax and issue a receipt therefor, to that portion of time
Counsel, in support of their views as heretofore expressed, assert that this is the proper and reasonable construction of the statute, otherwise, as they argue, the authority of the township trustee, under the law, to receive dog tax and issue the necessary receipt therefor, would extend beyond May 15, and would continue after the latter date until the next regular township assessment beginning March 1 next following. Consequently they insist that such a construction of the statute would invest the trustee with the power to receive the required tax and issue the receipts therefor during all of the period of time between the date upon which the township assessor completes the assessment of the township and March 1 following. They assert that, if the law be so construed, then the owner or harborer of a dog which becomes three months old on March 28 would be required to pay tax for such dog to the township trustee, and, if he continued to own, harbor or keep the dog on March 1 next succeeding the township assessor could then demand and collect the tax prescribed by the first clause of the statute in controversy. The views which counsel for. appellee express
It will be noted that by §3262, supra, it becomes the imperative duty of any person, who, after the completion of