HC Deb 27 April 1888 vol 325 c750
VISCOUNT NEWARK (Notts., Newark)

asked Mr. Chancellor of the Exchequer, Whether, under the new scale of duties, carriages with pair-horse fittings will be liable to the duty of £2 2s., although those carriages are only used in the course of the year with one horse?

THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)

Yes, Sir. It is impossible to draw a distinction as to whether these carriages are used with one or two horses.