§ MR. PICTON (Leicester)asked Mr. Chancellor of the Exchequer, Whether men servants employed to look after racehorses are specially exempted from the tax on male servants; and, whether he will consider the desirability of discontinuing this exemption, and of applying whatever revenue might thus be obtained towards the relief of hardships caused by the proposed Cart and Wheel Tax?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)The first Question which the hon. Member puts is one that answered in June last. I then said that grooms in racing stables are treated in exactly the same way as regards Licence Duty as grooms in any other stables. If the racing stables are public, the grooms are exempt from Licence Duty, as are all attendants in ordinary trade stables; if the stables are private a licence is required. Thus there is no exemption, and the second part of the hon. Member's Question consequently falls to the ground.