§ MR. BIRLEYasked Mr. Chancellor of the Exchequer, Whether it is a fact that the Inland Revenue authorities have decided to enforce the carriage tax of two guineas annually, upon carts and larries used occasionally on holidays for the conveyance of Sunday school children, and hitherto exempt; and, if so, whether he will take measures to continue this exemption under the exceptional circumstances?
§ MR. ARMITAGEasked Mr. Chancellor of the Exchequer, Whether the memorial which has been presented to the Inland Revenue Department by the Manchester Sunday School Union may be granted, namely, that the lurries-waggons or carts, which are usually lent on hire at a nominal charge for the conveyance of children for purposes of excursion during the days of holiday in Whitsun week, shall not be required to pay a licence, the fact being, that previous to the present time the Act requiring such licence to be taken out for general purposes has never been put in force in respect to Sunday Schools?
MR. GLADSTONEI am not without hope that we may make some arrangement in reference to this subject that may be satisfactory to all parties. At the same time, I cannot absolutely promise that vehicles so employed shall be exempted altogether from the ordinary tax. The Inland Revenue Board are placed in this matter between two fires—one, from those who desire this exemption, and the other from the tradesmen who have to pay the tax. I will make inquiry into the subject, and will see whether some lower rate of tax cannot be imposed upon vehicles used for this particular purpose.