§ MR. WEIRI beg to ask the Secretary to the Treasury, having regard to the fact that in the month of November last Miss Ann Mackay, Drynie Park, Muir of Ord, made a declaration before a magistrate to the effect that the dog kept by her is used solely for the purpose of tending sheep and cattle on her croft, will he state the precise provisions of the law on which the supervisor at Inverness relied as justifying him in excluding Miss Mackay from the privilege of a certificate of dog tax exemption; and will the Board of Inland Revenue reconsider that decision?
THE SECRETARY TO THE TREASURY (Mr. R, W. HANBURY,) PrestonThe Customs and Inland Revenue Act, 1878, empowers the Board of Inland Revenue to grant exemption from licence duty to shepherds and farmers, who keep and use dogs solely for the purpose of tending sheep or cattle on a farm. Miss Mackay keeps one cow and two heifers, and the dog is reported to be of no use for tending cattle.
§ MR. WEIRIs the right honourable Gentleman aware that this lady is a crofter under the Act, and that her next-door neighbour, who is in a similar position, and has an exactly similar croft, is exempted from paying the tax for his dog?
§ MR. HANBURYI do not think he keeps a similar dog.