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4:19-1. annual dog taxes
  in municipalities where there is no constraint or ordinance restraining the running of dogs at large, there shall be a one dollar tax for the first dog age six months and older and two dollars per additional dog. a further annual dog tax may be levied when legally ordered.
 
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assessors shall record the number of dogs owned or harbored at the time of the annual assessment.
 
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  anyone refusing or willfully neglecting to give the assessor a true account of the number of dogs taxable shall be liable to a penalty of five dollars per dog plus costs.

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revenue from the tax shall be used to make good any losses sustained by the destruction or wounding of sheep, lambs, domestic animals or poultry, except dogs and cats

claims shall be paid in the order presented, if there are sufficient funds. if the funds are not sufficient to pay the claims in any year, the assessment for the following year shall be raised to cover the claims.

if there is not sufficient money on hand in the fund, the claims, as and when approved, shall be held and paid as soon as the collections from the tax will permit. if the collections from the tax in any year are not sufficient to pay all the claims presented and approved, there shall be assessed and collected in the following year a tax in addition to the annual tax provided in this article, which shall be sufficient to pay such claims.

it is a misdemeanor to use the general funds of a municipality to pay claims or to use the monies from the dog tax in a way other than provided in the statute.

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   if any claim for damage is presented and allowed by the governing body of a municipality, the municipality may sue to owner of the offending dog to recover the amount paid.

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 a civil action may be brought by a person for the full amount of the damages sustained by him and in such action it shall not be necessary to prove that the dog was accustomed to commit the injury complained of or a similar injury. this article does not exempt the owner from liability. however, the presentation of a claim for damages to the governing body of a municipality shall constitute a waiver of all claims against the owner.

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  an owner or person harboring a dog which is found killing, worrying or wounding any sheep, lamb, domestic animal or poultry, who shall, after being informed thereof, fail to kill the dog within twenty-four hours after receiving such information, shall be liable, to any person who shall sue for the same, to a penalty of ten dollars ($10.00), to be recovered with costs by a civil action before the superior court and shall also pay triple damages for any injury done.

4:19-9. right to destroy offending dogs
a person may humanely destroy a dog in self defense, or which is found chasing, worrying, wounding or destroying any sheep, lamb, poultry or domestic animal.