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Minnesota Statutes 2004, Chapter 347 shall be available for and may be used as necessary for paying claims allowed by the county to the owners of domestic animals on account of damages done by dogs during the license year for which the fees s�iere paid. Any surplus in excess of $1,000 which may remain from the license fees of any license year shall, on March 1 of the succeeding year, belong and be credited to and paid by the county treasurer to the towns and cities of the county for their use in the proportion in which the towns and cities shall have contributed and paid to the fund out of which the surplus arises. It shall be used as the governing body of the town or city shall determine. When any county operating under the provisions of sections 347.08 to 347.21 shall discontinue its dog licenses and livestock indemnity fund, any money remaining shall be distributed among the various towns in proportion to license money paid in. H�ST: (7297-46) 1939 c 410 s 6; 1973 c 123 art 5 s 7 ==347.I4 347.14 Unlicensed dogs. Subdivision 1. Seizure; impoundment; presumption. Any person may seize, impound, or restrain any unlicensed dog which the person may find running at large. The fact that a dog is without a license attached to a collar shall be presumptive evidence that the dog is unlicensed. The sheriff and sheriff's deputies, any marshal or constable or other police officer shall seize, impound or restrain any dog for which no license has been issued and for which one is required. Any officer who shall seize, restrain, impound, or kill any dog found in any place without a license, as required under sections '��?.',� to 397.20, upon delivery of such dog or carcass and the proper disposal of the carcass and after making a report to the town or city treasurer of the town or city in which the dog was seized or killed, showing that the dog did not have a license, shall receive therefor a payment of $2, the same to be made from any funds in the town or city treasury not otherwise appropriated. The county auditor shall reimburse the town for any expense incurred under section 347.10 and shall charge such expense to the dog license fund. Subd. 2. Prohibitions; limitations; regulations. It shall be unlawful for any person to harbor or permit to remain about the person's premises any dog for which no license exists and for which one is required. Any person who shall have seized or impounded a dog with or without license under this section shall deliver such dog to the humane officer of the town or city, if such officer exists; or, if there be no such officer, to the constable, statutory city marshal, or the town or city police officer. The officer to whom the dog is delivered shall, without delay, notify the owner, personally or through the United States mail, if such owner be known to the officer or can be ascertained with reasonable effort, but if the owner be unknown or cannot be ascertained, then the officer shall post written notice in three public places in the officer's town, giving a description of the dog, stating where it is impounded and the conditions for its release. If, after five days, the Page 6 of 20 http ://www . revisor . leg. state .mii . us/bin/getpub . php?pubtype=S�PIAP&year=current&claapier ... 4/7/2005