§ MR. F. HARDCASTLE (Lancashire, S.E., Westhoughton)asked Mr. Chancellor of the Exchequer, Whether a cart, otherwise exempt from taxation, becomes subject to Cart and Wheel Tax if used by a farmer in "working out 1041 his rates" by carting material for repair of highroads by arrangement with the Surveyor of Highways?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)The conveyance of materials for the repair of roads by ratepayers will not render their carts liable to duty if they would be otherwise exempt.