HC Deb 10 May 1889 vol 335 c1709
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 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.