HC Deb 15 March 1870 vol 199 c1962
SIR HARRY VERNEY

said, he would beg to ask Mr. Chancellor of the Exchequer, Whether a shopkeeper keeping an errand boy who took out parcels, and who cleaned shoes and knives, was liable to duty for keeping a male servant; also, whether poor men out of employ, or schoolboys who were in the habit of going from house to house between school hours, cleaning shoes and doing odd jobs and errands, rendered their employers liable to the Male Servant Duty, so that if one boy cleaned the shoes of four masters, all four were liable to the Duty?

THE CHANCELLOR OF THE EXCHEQUER

The first boy certainly would make his master liable to duty; the second would not.