HC Deb 27 April 1908 vol 187 c1029
MR. DICKINSON (St. Pancras, N.)

To ask Mr. Chancellor of the Exchequer whether he is aware that the Dog Tax as at present levied falls with undue severity upon dealers in dogs, inasmuch as they have to pay upon the maximum number of dogs that may, at any one time, be kept for the purposes of sale; and whether he can see his way to amend the law so as to allow of such dealers being taxed upon some less onerous and more equitable system.

(Answered by Mr. Asquith.) The law and practice in the matter is as stated in the Question; but I do not see that any hardship arises, nor does there appear to me to be any sufficient reason for altering the system.