494. The council may impose and levy an annual tax, to be fixed by by-law, on every stallion kept for breeding, on every horse aged three years and over, on every bull kept for breeding, on every other head of horned cattle over two years of age, on every dog and on every vehicle kept in the territory of the municipality.
R. S. 1964, c. 193, s. 530; 1996, c. 2, s. 210.