HC Deb 14 June 1883 vol 280 c555
MR. W. M. TORRENS

asked Mr. Chancellor of the Exchequer, in relation to Clause 7 of the Customs and Inland Revenue Bill, which extends the Carriage Duty— so as to embrace any vehicle drawn or propelled upon a road or tramway, or elsewhere than upon a railway, by steam or electricity, or any other mechanical power, If he will be so good as to explain what is the definition there implied of a tramway liable only to the Carriage Duty, as distinguished from a railway liable to the Passenger Duty?

THE CHANCELLOR OF THE EXCHEQUER (Mr. CHILDERS)

My hon. Friend speaks of the Customs and Inland Revenue Bill. The Bill became law some time ago, and while it was passing through the House I answered more than once a Question similar to the one he puts now. But it is not my function to interpret Acts of Parliament; and I can only say that the distinction between a tramway and a railway is ono which has been recognized for purposes of taxation for many years, and that no difficulty on the subject has presented itself.