MR. J. COWENasked Mr. Attorney General, If he would explain to the House on what principle of law or of fact the Wantage Tramway, established under the Tramways Order Confirmation Act, 37 and 38 Vic. c. 183, and 39 and 40 Vic. c. 42, and using a steam locomotive, is exempted from the Railway Passenger Duty?
§ THE ATTORNEY GENERAL (Sir JOHN HOLKER)The Act 5 & 6 Vict. c. 79, by which the Railway Passenger Duty is imposed, is so framed as to confine the charge to receipts for passengers conveyed on a railway which is the property of a Company or person liable to account for the duties. The question of the liability of the receipts of the Wantage Tramway Company to the Railway Passenger Duty was brought to the notice of the Commissioners of Inland Revenue in September, 1876. It was then ascertained that the tramway was laid upon a public road, and, that being so, there was no railway of which the Company were proprietors, and, consequently, the provisions of the Railway Passenger Duty Acts have no application.