§ Mr. Macleanwished to know of the right hon. Gentleman, the Chancellor of the Exchequer, whether in the new survey on account of the window-tax those windows of coachmakers, and other trades requiring a large quantity of light, and having, consequently, the greater portion of their workshops made of glass, were to be rated in the same manner as they had been hitherto? He felt bound to apologise to the hon. Gentleman for asking this question without due notice, but he hoped that it would not prevent an answer.
§ The Chancellor of the Exchequersaid, it was certainly a very difficult thing to answer questions without due notice. But what he had stated on a former occasion, he could not hesitate to repeat then, which was, that the new survey was not for the purpose of unduly increasing the window tax, but for the purpose of bringing into payment those windows which came within the existing law on the subject, but which, from the laxity of the practice, had not recently paid any tax at all. Under these circumstances, he could not undertake to pledge himself that the new survey should be conducted in the same manner as the old survey; nor that windows which paid no tax at present should be in the future also exempt. This, however, he would say, that there should be no vexatious interference with the public in regard to this tax.
§ Mr. Hindleywished to know whether, in case a manufacturer lived in his manufactory, he would be charged with the tax as for a dwelling-house? At present, manufactories were in part exempt, and he thought it would be a very hard case to charge a man who might, for economy's sake, live on his working premises.
§ The Chancellor of the Exchequersaid, that it was not quite fair to him to put questions involving nice points of law without due notice. He was aware of the fact alluded to by the hon. Gentleman, and it was impossible to remedy it at present.
§ Subject dropped.