Has your horse been vaccinated for rabies? If not, you need to contact your local veterinarian right away and tell him/her the situation.
Make certain that the raccoon is dead. Then after donning thick leather gloves, carefully place the raccoon into a strong plastic bag, taking care to protect yourself from the raccoon's bodily fluids, sharp teeth and claws, and parasites like ticks. Do not damage the raccoon's head as it will hinder the testing process.
Keep the raccoon cool by placing him out of the sun. Contact your local animal control facility, health department, or veterinarian to ascertain where the carcass should be brought for testing.
Make sure you have the following information available to those receiving the raccoon carcass:
1) Has anyone been exposed (bite or scratch) to the sick raccoon?
2) How long do you think the raccoon has been dead?
3) Have any other animals or pets been exposed to the raccoon?
