§ MR. WEIRI beg to ask the Secretary to the Treasury whether he is aware that Donald Macrae, of Plockton, Ross-shire, a crofter within the meaning of the Act, and entitled to keep a dog, was recently summoned at the instance of Mr. Mackenzie, Supervisor of Inland Revenue, Gairloch, for keeping a dog without a licence, and that the case was dismissed; whether the Commissioners of Inland Revenue and their officers will be required to make themselves acquainted with the rights of crofters with regard to dog licences; and whether he will take steps to prevent similar prosecutions in future?
§ SIR J. T. HIBBERTThe facts are not quite as stated in the first paragraph of the question. The exemption granted by law is not specifically in favour of crofters. It is to be granted—
in the case of 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" (41 Vict. c. 15, s. 22).The Board of Inland Revenue did not, and do not still, consider that 24 Mr. Macrae, whose stock consisted of a cow and two sheep, was entitled to exemption in respect of the dog in question, which was a Skye terrier.
§ MR. WEIRWhether a Skye terrier or a collie, it is enough if a dog is kept for the purpose of watching sheep.
§ SIR J. T. HIBBERTI have not had experience of the qualifications of Skye terriers, but I may say that the dog in question is dead.
§ MR. WEIRI would ask whether this poor man was not summoned to Dingwall, a distance of 70 miles, in order to appear before the Justices, without receiving a penny of expenses, and whether it has not been the custom for many years past that crofters owning a dog, no matter what sort of dog—Skye terrier or not—were exempt from the tax?
§ SIR J. T. HIBBERTI am informed that that is not the law. I have already stated that I think this is a very hard case.