§ MR. ANDERSON (Elgin and Nairn)asked Mr. Chancellor of the Exchequer, Whether the following persons, or any of them, will be exempt from the Horse Dealers' Duty; farmers who, in the ordinary course of their occupation, buy and sell horses or breed horses for sale; tradesmen (not horse dealers) who occasionally buy or sell horses, or who breed them for sale; masters of hounds and other owners of hunting studs who buy and sell horses for hunting, and many of whom have annual sales of their studs?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)It is not the correct way of putting the Question to ask whether the persons in the cases quoted would be exempt from Horse Dealers' Duty. They are not horse dealers, and would not come within the definition of horse dealers. The tax on horse dealers is not a new one, and all these questions were dealt with by the old law.