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1 0 domestic_animal
2 1 dog
3 2 terrier
4 2 collie
5 3 fox_terrier

$in = "sample.txt";
open (IN, $in) or die "cant open the in\n";
...

use Data::Dumper;
print Dumper( \ %dict );

$VAR1 = {
          '4' => {
...
          '2' => $VAR1->{'1'}{'children'}[0],
          '5' => $VAR1->{'1'}{'children'}[0]{'children'}[0]{'children'
+}[0]
        };