§ MR. LEEMAN, in putting a Question, wished to explain that at present the Railway Companies were not liable to pay duty for third-class passengers carried by trains which stopped at every Station. Railway Companies now, however, were carrying third-class passengers by fast and express trains, and the Government were charging them duty on those passengers. He therefore wished to ask Mr. Chancellor of the Exchequer, Whether the Inland Revenue Office intend to charge Railway Companies the Government Duty on the third class passengers 1370 which are being conveyed by express and fast trains?
§ THE CHANCELLOR OF THE EXCHEQUERThese express and fast trains are not within the exemptions of the Act; therefore, it will be the duty of the Government to collect the tax upon them. This collection is not merely technical in character, but is, I think, just and fair; because it is notorious that the exemptions were granted under an idea which prevailed at the time that it would be a losing business to carry third-class passengers at a penny a mile, whereas it has turned out to be a very lucrative one.