§ MR. MACFARLANE (Argyll)I beg to ask the Lord Advocate if the dogs of crofters and small farmers are exempt from the Dog Tax in the same way as 896 shepherd's dogs are exempt; and whether, in view of the fact that this exemption is granted for the advantage of the farmer and not of the shepherd, he will explain why it is refused in the case of crofters?
§ *THE LORD ADVOCATE (Mr. J. B. BALFOUR,&c.) Clackmannan,Dogs kept and used solely for the purpose of tending sheep or cattle on a farm, or in the exercise of the calling or occupation of a shepherd, are exempted from duty upon compliance with the conditions specified in the Act of 41 Vic, e. 15. The exemption seems to me to apply to the dogs of crofters and small farmers, and I see no reason why it should be refused where the specified number of dogs is not exceeded.