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This Article explains how multiple aspects of the current law enforcement system in the state permit the persistent failure to protect horses against gross neglect and abuse, as exemplified in particular by two case studies. The Kentucky Equine Health and Welfare Council, a legislative construct promoted by its backers as a unique safeguard for Kentucky horses, was in fact ill-suited ab initio for this role and has proved uninterested in it.
These changes, discussed in Part IV of this Article, are designed to increase the likelihood of action being taken against an offender, including through civil as well as criminal proceedings; secure immediate care for horses which have been victimized and prevent recidivism by offenders; increase the severity of the offense; dampen the current robust market for slaughter horses, and fund the costs inherent in creating a more effective enforcement system.
All of the changes proposed are already law in at least some other states—in some instances in many other states—and these existing laws offer a ready model for Kentucky to follow if it so chooses Although the focus of this Article is on Kentucky, all the legislative recommendations made are more broadly applicable to any state which does not yet have a statute as proposed in place.
African elephants are poached for their ivory at alarming rates. If the current level of poaching continues, it is projected they will be extinct from the wild in the year Preserving the African elephant species is important from an animal rights, conservation, ecological, economical, and crime prevention perspective.
The current penalties and fines for the illegal trade in ivory are not enough of a deterrent. One method of deterrence that has not yet been explored is the imposition of tax consequences on the illegal ivory trade.
This Note proposes a number of ways to use the tax system to further deter participation in the illegal ivory trade. For tax purposes, illegal ivory should be treated similarly to other activities that have both legal and illegal operations, such as marijuana, gambling, and prostitution.
Congress could impose an excise tax on ivory and an occupational tax on those who make or sell ivory products. In addition, there are several tax crimes in the Internal Revenue Code that are applicable to those who sell illegal ivory and do not report the income on their tax returns. For example, tax evasion is one of the related criminal activities associated with wildlife trafficking.
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