§ MR. A. SUTHERLAND (Sutherland)I beg to ask the Chancellor of the Exchequer whether his attention has been called to the fact that the Inland Revenue Authorities in Scotland are contrary to usage refusing to exempt from licence dogs kept and used by crofters solely for the purpose of tending sheep and cattle on their holdings; and whether such refusal by the Inland Revenue Authorities is in conformity with the law?
§ * MR. GOSCHENCertificates of exemption are granted in every case where it is proved to the satisfaction of the Commissioners of Inland Revenue that the applicant's dog is kept solely 364 for the purpose of tending sheep or cattle, and no new departure has been made with regard to their issue.