273.060. The tax on each male dog and each spayed femaledog, of which the certificate of a veterinarian or the affidavitof the owner is produced, in this state shall be one dollar peryear, and the tax on all other dogs in this state shall be threedollars per year, payable to the county clerk of the county inwhich the owner resides; provided, that any person or personsoperating a licensed kennel of more than ten dogs in which alldogs kept by him or them are confined and not allowed to roam,shall pay a tax of ten dollars, which amount shall be the fullamount of tax on all dogs kept by said person or persons asdescribed above.
(RSMo 1939 § 14547)Prior revision: 1929 § 12873