§ Colonel DAY
asked the Financial Secretary to the Treasury how many certificates of exemption from duty have been granted during the 12 months to the last convenient) date in respect of dogs kept solely for the purpose of tending sheep or cattle on a farm or used by shepherds in their calling?
§ Mr. R. McNEILL
There is no information available as to the number of certificates of exemption from dog licence duty granted in England and Wales, where the dog licence duties and exemptions are administered by the local taxation authorities. The number granted in Scotland during the 12 months ended the 31st March, 1926, was 57,672.