§ MR. WALTER JAMES (Gateshead)asked the Solicitor General to be so good as to explain by what words the Railway Passenger Duty Act, 5 and 6 Vic. c. 79, confines the charge to receipts for passengers on a railway which is the property of some company or person, and does not cover the case of a tramway laid down on land which is the property not of some company or person but of the public, as stated by the Secretary to the Treasury.
§ THE SOLICITOR GENERAL (Sir E. CLARKE,) PlymouthThe Statutes under which the Railway Passenger Duty is levied, and particularly 5 and 6 Vict., c. 79, apply only to railways. No other explanation can be given. Tramways do not fall within the provisions of the Railways Act.