HIGGINS, Justice.
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 commissioner * * * upon satisfactory proof of such injury, * * * including necessary treatment, if any, and all...
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