HC Deb 15 December 1908 vol 198 c1553
MR. PIKE PEASE (Darlington)

To ask Mr. Chancellor of the Exchequer whether it is the practice of the Board of Inland Revenue, after the death of a person owning a dog for which a licence had been duly taken out, to require the executor who has become the owner of the dog to take out another licence for the same dog for the current year.

(Answered by Mr. Lloyd-George.) Dog licences, which are not on the same footing as establishment licences, are not transferable. The law requires the person keeping a dog after the death of the owner to obtain a fresh licence.