§ Sir GEORGE YOUNGERasked whether it is the duty of the Commissioners of Customs and Excise to see that in Scotland the revenue is protected in the granting of claims for exemption from the payment of dog licences under the provisions of Clause 22 of the Customs and Inland Revenue Act of 1878?
§ Mr. LLOYD GEORGECertificates of exemption from Dog Licence Duty in Scotland are, under Section 22 of the Customs and Inland Revenue Act, 1878, issued by the Board of Customs and Excise. Until 1906 the Board were the sole authority entrusted with the duty of accepting or rejecting claims for exemption, but in 1906 an additional safeguard to the Revenue was provided by Section 5 of the Dogs Act, 1906, under which the grant of a certificate requires the previous consent of the sheriff or sheriff-substitute having jurisdiction in the place where the dog is kept.