During the Second World War, the German occupation of Polish and Ukrainian lands took place. In the occupied territories, the Third Reich created a new administrative structure and implemented its own system of population taxation, in particular in the Galicia District. Among others, there was a tax for dogs, which was collected from the population on the basis of regulations and prescriptions of the new government. These resolutions regulated: the procedure for registering a dog, the amount of tax rates, preferential categories, the issuance of registration and tax tokens that were attached to the animal’s collar. A system of fines and other types of punishments for non-compliance with these orders was also established. The Magistrate reserved the right to confiscate and kill a dog whose owner was unable to pay the tax for it, and a fine of up to 500 zl was due for deliberately concealing the fact of its ownership. In large cities of the Galicia District, the tax for one dog in 1940–41 averaged up to 100 zl, in 1942–43 – 100–200 zl, in 1944–45 – 150–250 zl. In the regional towns of the District in 1941–42, it was 30–40 zl, and in the villages at the same time – 20–30 zl. There are no data for subsequent years. As a result of the practice of using such tokens, many copies have been preserved, on the basis of which we have an idea of their design, graphics, manufacturing material, etc. Such tokens are artifacts, documents of their era. In 1941, there was obviously a problem with the production of dog tokens, as evidenced by both relevant sources and the very fact of their absence in some districts for that year. At that time, the main document for registration and payment of tax for a dog was a receipt issued by local authorities. In general, the practice of registering and taxing dogs performed two important social functions: 1) regulation of the number of dogs by exterminating unregistered homeless and strays; 2) sanitary and veterinary control as a means of combating animal rabies. The results of this article may be of interest to a wide range of researchers of the history of the Second World War, the history of taxation, the history of law, the history of animal husbandry, dog owners, collectors and local historians.
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