§ MR. SEALE-HAYNE (Devon, Ashburton)asked Mr. Chancellor of the Exchequer, Why lodging houses are charged for Inhabited House Duty at the rate of 9d., whilst farm houses, public houses, shops, and other places of business are only charged at the rate of 6d.; and, whether he will take any steps to remove this anomaly?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square), in reply, said, that the exemptions from taxation created innumerable anomalies, and led up to such questions as that of the hon. Member. There seemed to him to be a vital distinction between places of business, properly so-called, and lodging houses, which were exclusively used as dwellings, and were distinctly "inhabited houses." He was afraid that if the concession asked for were given it would open a wide door to evasion of the duty, to fraud, and to a still further weight of taxation which it was already very difficult to collect without considerable inconvenience.