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If you have found a dead dog, ignoring it might seem like the best option, but it's not. Firstly, the sight of a dead animal is not a pleasant one, and if a child were to see that, there is a good chance that they would be heavily traumatized by the event. That aside, if you were a dog owner, wouldn't you want to know if your dog had been killed? Stray dogs do happen, but there is a good chance this pet once belonged to someone, perhaps even a child.
We don't recommend that you touch dead animals, domesticated pets or otherwise, and especially if you're not wearing gloves and other forms of protective clothing and equipment.
The dead dog on the side of a road could be a disaster waiting for happen, with potential future collisions happening as a result of drivers trying to take a peek. Local authorities will be able to point you in the direction of the right people to call. They'll come out to try and identify the animal, scanning it to see if it has a chip and, in turn, informing the owner. They'll also remove the body, and dispose of it in an appropriate way. The owners may wish to hold a funeral for the dog, and in that case, the body can be returned to the rightful owner.
You should always make sure that you don't get too close to a dog that has died. It might not be dead, to start with, but sick. If it is sick, it will likely be scared, and this can make the dog act in an aggressive manner. A stray dog might not have been vaccinated against rabies, and could, therefore, be infected with the virus. The moist conditions of the decomposing body will enable the virus to survive for just a while after the animal itself has died, and that means the disease can still be passed along. If the dog has a collar, it generally means that it is a pet, but it doesn't guarantee that the animal has been vaccinated, and, therefore, is safe.
In other, more serious cases, the dead dog could be a result of criminal activity, and should be investigated by officials.
For more information, you may want to click on one of these guides that I wrote:
How much does dead animal removal cost? - get the lowdown on prices.
How to get rid of dead animals - my main dead animal removal info guide.
Example dead animal removal photographs - get do-it-yourself ideas.
Dead animal job blog - learn from great examples of dead animal jobs I've done.