§ MR. ELLIS GRIFFITH (Anglesey)I beg to ask the Secretary to the Treasury whether it is customary for the authorities of laboratories, licensed for vivisection, to pay the tax on the dogs which they keep for that purpose; if so, will he state the number of licences issued by the Inland Revenue to such authorities during the last two years; if it be the fact that no such taxes are paid, what is the ground of such exemption; and whether applications for such exemptions are made in those cases as provided by Sub-section 1 of Section 5 of the Dogs Act of 1906.
§ MR. RUNCIMANLicence duties are paid on all dogs used for the purposes stated, but no separate record is kept of the precise number of licences thus issued.