§ MR. JOHN WILSON (Lanark, Govan)I beg to ask the Secretary to the Treasury whether he is aware that the occupier of Broomloan Farm, Govan, who keeps on an average 29 cattle, has been fined for keeping a dog without a licence, although application had been made and refused for a statutory form claiming exemption; and, whether it is within the province of the Inland Revenue officer of the district to refuse to supply to an applicant the necessary form for making a declaration claiming exemption?
§ MR. HANBURYThe form of declaration to which the hon. Member refers is prescribed to be used by the owner of a dog "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." The Inland Revenue officer, in refusing to receive a declaration from the applicant in this case, was acting under the instructions of the Board of Inland Revenue, who, after carefully investigating the case, satisfied themselves that the applicant was not a farmer or a shepherd, and that the dog, which was kept on his premises at 177, Broomloan Road, Govan, could in no sense be said to be kept and used solely for the purpose of tending sheep or cattle on a farm.