MR. J. COWENasked Mr. Chancellor of the Exchequer, Whether, since the decision of the 6th July 1874 in the Court of Exchequer on the Railway Passenger Duty, the Board of Inland Revenue has framed any rules for regulating the exemptions; and, if so, whether he will have any objection to lay them upon the Table of the House, and cause them to be printed?
§ THE CHANCELLOR OF THE EXCHEQUERNo, Sir; it has not been thought necessary to frame any rules. There is only one exemption under the Act of Parliament.