Kentucky Dog Tax 1865


Dog Tax
The Kentucky General Assembly passed an act for the protection of sheep, approved January 31, 1865, that included a tax of $1.00 for each dog over six months of age, except that “each bona fide housekeeper shall be allowed to keep two (2) dogs free of tax.” The sheriff in each county was charged with collecting the tax, which was to go to support of the common schools.

“Black” Lou Bullock, known as a huntsman in the Orangeburg, Mason County area, with his prize dog, circa 1890. Photo contributed to An Ohio River Portrait Collection by Jean Clark Smoot. KHS Collections.

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