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Opening Arguments

Dog tags

Back in 1973, National Lampoon had a cover (pictured below) that became famous (or infamous) almost overnight:

Now someone has taken that bad-taste joke and made it real:

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 2,245 humans, 280 dogs — plans to put fido on notice if its owner doesn't pay the annual $50 tax.

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

Hope legislators here don't hear of the plan. Heaven knows what variation they would adopt.

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