§ Order for Third Reading read.
§ On Question that the Bill be now read 3°,
§ MR. BAILLIE COCHRANEasked, whether horses employed at yeomanry races would be charged duty as racehorses? At present those who received the duty did not charge it against yeomanry horses.
THE CHANCELLOR OF THE EXCHEQUERsaid, the object of the Bill was 2307 simply to make an alteration in the manner of collecting the duty. It was not intended to add to the stringency of collection, or to apply to any case where the duty was not enforced at present. Yeomanry horses employed in horseracing were now, strictly speaking, within the terms of the Act; but the Commissioners of Inland Revenue did not intend to make any alteration in their system under the present Bill.
§ SIR JOHN PAKINGTONsaid, the question was, whether every horse that ran a race was a racehorse? The duty could only apply to what were strictly racehorses.
§ Bill read 3°, and passed.
§ The House adjourned at a Quarter before Six o'clock.