§ MR. HOBHOUSE (Somerset, E.)
I beg to ask the right hon. Gentleman if, in defining the classes of lodging and boarding houses which he proposes shall be taxed to the Inhabited House Duties at the lower rate as trade premises, he will consider the claims of schoolmasters and others, who make their livelihood by keeping boarding houses for boys, to share in the proposed exemption?
§ *MR. GOSCHEN
One of the greatest difficulties attending the grant of such concessions as I have proposed to make to lodging-house keepers is that it at once leads to further demands, which again are followed by others. If schoolmasters were allowed to pay the lower duty as having trade premises, I feel confident that further questions would be opened up. The line between shops and houses is very difficult to draw. I will consider the point, but without holding out much 1279 hope that consideration will lead to consent. If the hon. Member will remember what took place on the Horse Tax he will understand my difficulty.