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I think the logic is they don't want people shooting sheep, leaving them to rot, and then come back later and claim they found a dead head. By making dead heads illegal they deincentivise poaching. It also makes enforcement easier because any sheep in someones home that doesn't have a seal is illegal. I thinking they stopped plugging non-hunting sheep heads in 82'.
They do shoot poachers in Africa
Because the coonass hunter in Kansas told me that if he ended up killing two bucks on his archery hunt, he'd leave one head in the woods and come back for it during turkey season.