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That said tax shall be paid to the Town Collector of the Town where such dog may be owned or kept each year previous to the return of the Collector's book.   That the Collector shall pay over on oath, (after deducting a commission of three per cent. as compensation for collecting,) to the Commissioners of Highways, to be by them expended in repairing the roads and bridges of the town; said payment to be made at the time of the annual settlement of said Collector with said Commissioners; and that said Collectors shall keep a record of the payment and a description of the Dogs on which payment is made, and give a receipt for the tax, containing a full description of said dogs. 
  The constitutionality of such enactments has not been tested, but is in some quarters questioned.  We believe there should be a stringent [[end of text]]