§ MR. BYLES (York, W.R., Shipley)I beg to ask the Secretary to the Treasury what are the terms on which the Railway Passenger Duty is assessed on the City and South London Railway; whether he has observed from the Railway Returns that the said Company has only paid 5½d. per £100, whilst the average payment of other Companies was £1 2s. 6d. per £100; and whether by an adjustment of their rates, or by the adoption of what is known as the zone 1096 system, all Railway Companies might equally escape the tax; and, if so, whether, under these circumstances, he will consider the advisability of abolishing the Railway Passenger Duty?
§ SIR J. T. HIBBERTThe Commissioners of Inland Revenue, after full investigation of the facts, agreed to assess the duty on 1.15 per cent. of the gross passenger receipts. The comparison which my hon. Friend seeks to draw is misleading, because on the City and South London Railway the fares not exceeding 1d. per mile constitute an infinitely larger proportion of the total receipts than they do on other lines, and the rate charged is the urban rate of 2 per cent., whereas on most other lines the predominant rate is 5 per cent. I fail to understand how Railway Companies could adjust their rates so as to produce the result contemplated by my hon. Friend, and I see no reason for making any suggestion to the Chancellor of the Exchequer on the subject.