§ MR. PICTON (Leicester)asked Mr. Chancellor of the Exchequer, If he will be good enough to state on what Statute, or on what authority, the exemption from Passenger Duty of railways on public roads, as in the case of Volk's Brighton Electric Railway, is dependent?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square), in reply, said, that that was not exactly a case of exemption. Volk's Brighton Electric Railway did not fall within the legal definition of a railway, and was not subject to Passenger Duty. It, however, paid duty in another form; for by a clause in the Customs and Inland Revenue Act of 1883any vehicle drawn or propelled on a road or tramway by steam or electricity was subject to Carriage Duty.
§ In reply to a further Question,
§ MR. GOSCHENsaid, that the words he had quoted confirmed the view that tramways were not liable as railways to Passenger Duty.