Any ideas what this is?

Today whilst in the garden, we noticed this strange fungus/parasite on our Magnolia. Unfortunately, now and again, our little scamp of a dog "relieves" himself on it and cant help thinking it is something to do with him. The "fungus" is at the base of the trunk and carries on to the top, but it is not continuous, it is just in patches. I have enclosed some pics. Thanks for any information.

 

Looks like scale insect to me, you can manually remove them.

 

Thanks for the answer. Now we know what they are, we have Googled and yep, your right. Looks like my day is sorted for tomorrow.

Where do they come from? Are they anything to do with the dog?

Thanks

 

Yep scale insect

You cant blame the dog

 

Like Pete says, it hasn't anything to do with your doggy. It is a common problem and if you use a soapy sponge they should just rub off.

 

Good gracious. I 've never seen that before ever. Ugly **** it is.