Where do you report animal abuse?

At the county government level of all states there is some kind of animal oversight official or officials. Lots of times these parts of government go under the heading "animal control" or the like. Anyway, a search of local (county) branches of government should allow you to locate them. You can always contact the county law enforcement types and they'll hook you up. If you totally bomb, contact whoever you can with the SPCA. If you tell them where you are and ask about a local officer who can field your report of abuse, they'll get the information for you. Note that abuse of animals is agains the law, or at least against local ordinances. That means law enforcement. They (officers of the law - the cops) are the key to getting action agains abusers. Write down as much information as you can. They need to make a case, and they need facts. And just the facts, please.