I have heard/read mixed opinions on this practice. First, I wouldn't try this at home

and if/when we do this to my pup it will only be by the vet.
Some (my vet) believe it is necessary because most small dogs have a problem emptying that area. I know a lot of dog owners that NEVER had this done and there hasn't ever been a problem. I have also read that some pups didn't have a problem until after this started being done.
here are a couple of interesting websites.
http://www.thedachshundnetwork.com/analsacs.htm http://www.barkbytes.com/medical/med0029.htm
right now I am choosing the do nothing approach.