§ VISCOUNT GALWAYsaid, he would beg to ask Mr. Chancellor of the Exchequer, Whether, under the Customs and Inland Revenue Duties Bill, a farm servant living in the house of his employer will be liable to be taxed to the amount of fifteen shillings?
§ THE CHANCELLOR OF THE EXCHEQUERreplied that living in the house made no difference. A farm servant or labourer employed solely in that capacity would not make his master liable to the tax by living in the house; but if he were employed in any of the capa- 1098 cities mentioned in the Bill the fact that he was a farm servant would not secure his master exemption.
§ VISCOUNT GALWAYsaid, he wished to ask, Whether the farm servant living in the House would become an under gardener if he were occasionally employed in the garden?
§ THE CHANCELLOR OF THE EXCHEQUERsaid, that point involved the question of skilled labour. If the man worked as a gardener his master would become liable; if he worked only as a labourer no liability would be incurred.