Rensselaer Semi-Weekly Republican, Volume 20, Number 69, Rensselaer, Jasper County, 2 May 1899 — Dogs as Property. [ARTICLE]
Dogs as Property.
There is one point in assessing property not generally understood, and that is that if, in addition to the regular dog tax paid on a dog as such, the owner thereof lists him at a certain valuation with the assessor, any one afterward stealing such a dog or destroying him, will be held responsible for larceny or for malicious destruction of property, the same as if any other piece of chattel property has been destroyed. This must not be construed as any conflict with the regulation dog law and the tax thereon.
