§ MR. E. RICHARDSasked Mr. Chancellor of the Exchequer, Whether persons using taxable carts or horses in attending occasionally at fairs, races, or horse shows, or in going to the seaside, are exempted from paying Duty on such carts or horses, and, if those persons are exempted, whether the exemption ought not to be extended to persons using taxable carts or horses in attending their usual places of worship; and whether the Board of Inland Revenue would charge Duty in cases where persons having carts or horses not otherwise taxable, lend them gratuitously on special occasions, such as school treats, clerical festivals, and meetings?
§ THE CHANCELLOR OF THE EXCHEQUERsaid, in reply, that persons using taxable carts or horses in attending their usual places of worship were exempted 57 from paying duty, as were also persons having carts or horses, not otherwise taxable, who lent them gratuitously on special occasions.