Walter Edwards brought this action to recover the value of a dog owned by him which was killed by another dog owned by. William Parker. The Hamilton Common Pleas rendered judgment for Parker.

On error proceedings the Court of Appeals held:

1. No dog shall be considered property unless listed for taxation and said'tax paid (GC. 5837).

2. This dog not having been listed for taxation would not, under the statute, be considered as property and no recovery may be had.

Judgment affirmed.