§ SIR DAVID WEDDERBURNasked Mr. Chancellor of the Exchequer, Whether his attention has been directed 263 to the fact that graziers, butchers, and dairymen are held liable to pay for dog licences, even when they keep dogs solely for use in tending sheep or cattle, while farmers and shepherdsin the same circumstances are exempted; and, whether he will consider the question of so amending section 22 of "The Customs and Inland Revenue Act, 1878," as to place all persons who keep dogs solely for use in tending sheep or cattle upon an equal footing?
§ THE CHANCELLOR OF THE EXCHEQUERSir, this point was carefully considered when the dog licence was under our review, and it was found impossible to extend the exemptions to dogs of the class referred to. There must be some limit to the exemption of dogs, and it was thought a very marked distinction existed between the dogs employed by farmers, shepherds, and others, and those which often are allowed to wander about, and in respect to which it would be difficult to be quite sure whether they were employed in any useful occupation.