§ MR. C. S. READsaid, he would beg to ask Mr. Chancellor of the Exchequer, If Coachmakers who lend carriages to their customers (free of any charge whatever), during the time their customers' carriages are undergoing repairs, are liable for Duty on carriages so lent; whether such carriages being actually exchanged or bought, the Coachmakera will still be liable for the Duty; and, if the Inland Revenue Department are correct in stating that "the Law requires a licence to be taken out for every carriage used?"
§ THE CHANCELLOR OF THE EXCHEQUERSir, in the first place I must correct my hon. Friend—there is no duty on carriages at all now. The duty is for the use of a particular carriage, and for using it; and if a coachmaker keeps a carriage and lets it to one of his customers, he must take out a licence for it, or else he will be liable to a penalty. If the carriage is exchanged or bought the coachmaker will not get his money back; but the person who has bought the carriage, or taken it in exchange, must take out a fresh licence. Whether the Revenue Department are correct in stating that "the law requires a licence to be taken out for every carnage used," must depend on the context. The proposition is generally true; but it must be taken with this qualification—if the proprietor of a carriage takes out a licence, and during the currency of the licence sells that carriage and buys another, so that he has not more than one carriage in use at one time, he is not liable to any penalty.
§ SIR GEORGE JENKINSONsaid, he would bog to ask whether a man should take out a licence for a carriage not actually in use though actually in possession?
§ THE CHANCELLOR OF THE EXCHEQUERIf the carriage is not used during the year there is no occasion to take out a licence.