§ MR. ESSLEMONT (Aberdeen, E.)
said, he wished to put a Question to the Chancellor of the Exchequer as to horses. He understood that among his constituents there would be great difficulty in defining what a "pleasure horse" was. He therefore asked the right hon. Gentleman whether he could state, rather more definitely than he had done yesterday, what he meant by a "pleasure horse" or a horse kept for pleasure, as definiteness was of importance in that matter?
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)
Of course, the definition is difficult; but, speaking broadly, horses used for trade will be exempted, and horses employed in what may be called pleasure and kept as a luxury will be taxed. There are horses just on the border between those two classes which will have to be clearly defined; but it will be mere satisfactory that the hon. Member and the House generally should see the Resolution, and then judge as to the matter, rather than that I should make a further statement on the subject. But in the few days that will intervene before the House meets again I shall pay duo attention to all the definitions, and give full weight to the suggestions which have been made on this very important question.