§ MR. WEIRI beg to ask the Secretary to the Treasury whether he is aware that the dog kept by Ann Mackay, Drynie Park, Muir of Ord, for the purpose of tending cattle on her croft, is of precisely the same breed as a dog kept by her next-door neighbour, Peter MacLennan, to whom a certificate of ex- 532 emption from dog tax has been granted; and with regard to the report of the supervisor that Ann Mackay's dog is of no use for tending cattle, will he state what particular section of the Customs and Inland Revenue Act, 1878, empowers the Board of Inland Revenue to determine what particular breed of dog shall be kept by a crofter for tending sheep or cattle in order to secure a certificate of exemption from dog tax?
§ MR. HANBURYThere is no such section as that to which reference is made in the second paragraph of the Question. In granting certificates of exemption the Board of Inland Revenue consider all the qualities of the dog, not merely its breed.