KANSAS CITY, Mo. (AP) _ Siegfried St. Bernard has beaten the tax collector six years after his death, but the mystery of his dog food continues.

''There's nothing I can do with the case,'' Assistant Jackson County Counselor Bill Gnefkow said after a county suit seeking $7,306.02 in overdue taxes was dismissed.

A summons was sent to Siegfried, a dog that died in November 1978, and was received by the dog's former owner, William Hagel. Gnefkow said the county received Siegfried's name in 1977 from a cold storage firm, which said someone named Siegfried St. Bernard stored merchandise there and, therefore, owed a merchants' and manufacturers' inventory tax.

''There is nothing I can show that says anything was stored other than in that one year (1977),'' Gnefkow said Thursday. ''And that is outside of the five-year statute of limitations.''

Gene Brummel, general manager of the storage firm, said records from 1977 have been destroyed.

''But I remember that we had a customer by that name, and I'm sure it was dog food that was stored there,'' Brummel said.

Hagel said he owned a St. Bernard registered as Siegfried Hunk. But he doesn't remember storing anything in Jackson County or with the cold storage company.

''I can almost make an affidavit to that fact,'' Hagel said. ''What I'd like to know is who checked the dog food in and who checked it out.''

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NEWPORT, Tenn. (AP) - A horse that galloped up just in time to gobble down some marijuana plants saved the day for his owner, who faced drug possession charges until the animal ate the evidence.

Authorities found the marijuana growing in a flower pot at the residence of James D. Briggs, 37, and set the plant beside a patrol car while they resumed their search, Cocke County Sheriff Roy Keifer said Thursday.

''This horse came around the house, ran up to the flower pot and grabbed the marijuana plant. Then he turned around and galloped away, eating the plant,'' Keifer said.

General Sessions Judge Marcus Mooneyham ordered marijuana possession charges dropped.

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OSHKOSH, Wis. (AP) - Winnebago is one of Wisconsin's best-known historical words, so how can Winn-a-bagel hope to compete?

County planner David Schmidt received permission this week from the county's Board of Supervisors to proceed with a $9,500 advertising campaign.

''The purpose of the advertisement is to get the word out about Winnebago County and hope that it will catch someone's eye,'' Schmidt said.

The name has already been given to the huge Lake Winnebago, and is found nationwide on a brand of recreational and camping vehicles.

The ads have already appeared in business journals with such come-ons as: ''Winn-a-bagel County sounds like a great place to open a deli.''

''Oy vey,'' it says. ''For years you've confused us with the people who make Winnebago campers, and now this.''

The ad extols the county's electricity rates, colleges, railroads and ''a lake system with 84,000 acres of water.''

''Maybe the next time you see a bagel you'll think of Winnebago County,'' it says. ''Just remember, it is where Philadelphia gets most of their cream cheese.''