In Re Homer Durant Truitt Ex Rel. Truitt

The General Assembly, by G.S. 67-5, has provided every owner or keeper of a dog over six months of age shall pay an annual license or privilege tax of $1.00 or $2.00 depending on the sex of the dog. G.S. 67-13 provides: “The money . . . shall be applied to the school funds: Provided, it shall be the duty of the county commissioners . . . upon satisfactory proof of such injury, including necessary treatment, if any, and all reasonable expenses incurred, the said county commissioners shall order the same paid out of any moneys arising from the tax on dogs as provided for in this Article. . . .”

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