§ MAJOR RASCH (Essex, S.E.)asked Mr. Chancellor of the Exchequer, Whether, as the Revenue Bill now stands, farmers' locomotives used solely for agricultural purposes will be exempt from the Cart and Wheel Duties.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. GOSCHEN) (St. George's, Hanover Square)In answering this question I must repeat a caution which I gave a few days ago, that any reply I may give must be taken as explanatory only of my proposals in the Bill, and not as a pledge as to the manner in which it may be interpreted when it becomes law. The interpretation of the Act will rest with the Board of Inland Revenue, subject to the Courts. With this reserve I may say that farmers' locomotives used solely for agricultural purposes will not be exempt from duty if they are used upon a road for drawing or propelling any vehicle. But I think it would be better if hon. Gentlemen interested in such points as this would wait to discuss them in Committee on the Bill, instead of asking me Questions over the Table, as any short answer I may give may lead to misapprehension.
THE MARQUESS OF CARMARTHEN (Lambeth, Brixton)asked Mr. Chancellor of the Exchequer, Whether carts belonging to market gardeners who were also nurserymen and florists would 33 be exempt from payment under the Wheel Tax?
§ MR. GOSCHENYes, Sir; such carts will be exempt if they are used solely for the conveyance of fruit and flowers grown upon lands in the occupation of their owner. But I must repeat the caution I gave in answer to a previous Question dealing with the provisions of the Excise Duties (Local Purposes) Bill.