§ MR. ROUND (Essex, N.E., Harwich)asked Mr. Chancellor of the Exchequer, Whether any licences will be required, either per wheel or otherwise, for waggons and carts used solely in agriculture?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)No, Sir; no licences of any sort will be required for any vehicles used solely for the purposes of agriculture.
§ MR. CHILDERS (Edinburgh, S.)inquired, whether the employment of carts and waggons by farmers in carrying their farm produce to market for sale or to a railway station would be considered an employment in agriculture?
§ MR. GOSCHENYes; I should so understand it. If a farmer conveyed his own produce to market, or to a railway station, that would be employment on the work of the farm. On the other hand, if he let out his carts, and did haulage for other people, that would clearly not come under the exemption, and he would be liable.
§ MR. PICTON (Leicester)asked, whether farmers' carts which were used for carrying coal from railway stations would be liable to be taxed?
§ MR. GOSCHENThe hon. Member is perfectly right in putting this Question. Where a farmer uses his cart for the conveyance of coal from railway stations for other persons, then I consider that he ought to pay the tax; but if he uses it, say, to take his wheat to a railway station, and to bring back coal for his own use, then I do not consider that he ought to pay the tax. That is the general spirit in which the Act will be administered. It is very difficult to say beforehand how particular cases will be dealt with; but, doubtless, some latitude will be allowed in the administration of the statute.