Pay up, or the dog gets it

A Swiss village has found a drastic way to compel dog holders to pay their pet's annual tax: cough up, or the dog gets it.

Reconvilier - population 2245 humans, 280 dogs - plans to put fido on notice if its owner doesn't pay the annual $50 tax.

Local official Pierre-Alain Nemitz said the move was part of an effort to reclaim hundreds of thousands of dollars in unpaid taxes.

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He said a law from 1904 allowed the village to kill dogs if its owner did not pay the canine charge.

Mr Nemitz said authorities had received death threats since news of the plan got out.

"This isn't about a mass execution of dogs," Mr Nemitz said.

"It's meant to put pressure on people who don't co-operate."