In any county not wholly organized into civil townships the superintendent of the county board of health shall perform all of the duties of the township supervisor within such unorganized territory in respect to dead, putrid, or decaying bodies of any animals, and all expenses incurred in connection with the burning or burial of such animals or the giving of notice shall be paid by the county, and the owner of such animal and the person in charge thereof shall become liable therefor to the county.
SDCL 34-16-14