§ MR. WEIRI beg to ask the Secretary to the Treasury if he will state under what section of the Customs and Inland Revenue Act, 1878, officers of the Board of Inland Revenue, when applied to by a crofter for a certificate of exemption from dog tax for a dog used on a croft, are entitled to determine on the qualities of the dog for its work; do these officers apply any, and, if any, what tests as to the capabilities of the animal; and will he direct that the judgment and declaration of the crofter that the dog is of service in tending sheep or cattle on the croft shall be accepted as a sufficient guarantee?
§ MR. HANBURYThe right to exemption is dependent under section 22 of the Act upon the question whether the dog is kept and used solely for "the purpose of tending sheep or cattle on a farm." This is a question of fact upon which the Board of Inland Revenue are bound to form the best opinion they can, founded upon a Report from their officers upon the circumstances of each case. They would not be justified in granting a certificate of exemption upon the mere statement of the dog owner.