§ Clause 7 (Extension of term carriage in provision (6) of s. 19 of 32 & 33 Vict. c. 14 to carriage moved by mechanical power).
§ Question proposed, "That the Clause stand part of the Bill."
said, it was not his intention to move the omission of this clause, Notice of which Motion stood in his name upon the Paper. He wished to ask the Chancellor of the Exchequer if this clause did not, for the first time, place tramways in a separate category as distinguished from railways, and thus propose to extend taxation of the traffic facilities of the public? He also asked whether the clause applied to tramways with carriages propelled by steam or electricity, and to bicycles?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. CHILDERS)
said, he was glad to reply to the hon. Member who had just spoken, and to remove the doubt which appeared to exist in the minds of some as to the object of this clause. As every carriage drawn by horses or mules paid an annual tax of two guineas, it had been suggested that if an ordinary carriage was propelled by electricity or steam on a road it might escape the tax. To avoid all possible misconception, it had been thought better to put into the Bill a clause imposing a tax upon such carriages. A bicycle would not be included in the clause; it would be propelled by manual or pedal, and not by mechanical power.
§ Clause agreed to.