§ MR. DARLING (Deptford)asked Mr. Chancellor of the Exchequer, Whether he is aware that many van owners keep vans and carts expressly for the purpose of lending them to tradesmen whose own vans and carts are temporarily under repair; and, whether, being substitutes merely for tax paying vehicles, 856 the vehicles so lent will be liable to the Tax?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)I am afraid I do not see how any exemption can be made in this case; but, as I have stated, I shall have an opportunity of seeing some deputations and hearing their views on this subject. Of course, there must be exceptional cases in the operation of every tax.