Question

who actually killed the 100 tiger and why

Answer 1

No he had shot a bullet towards the tiger n the tiger lay down still. But in real the tiger had become unconscious as the bullet went whizz past his ear. This was discovered by the king's assistant hunters but fearing his wrath they themselves killed it and presented in front of the king. So the hundredth tiger was not actully killed by the king himself and ironically the wooden toy turned out to be the hundredth one.