All costs incurred in the collection, submission, and sending to the Department of Health, of heads of animals that have or are suspected of dying from rabies, shall be borne by the owner of the animal if the ownership thereof can be established. If ownership of the animal cannot be determined, the cost of sending the head of an animal which has not bitten any person and is only suspected of having rabies, shall be paid by the city.
(Neb. RS 17-526) (Prior Code, § 6-120)