§ MR. GORELL BARNES (Kent, Faversham)I beg to ask Mr. Chancellor of the Exchequer whether the light railway entered in the Annual Railway Returns of the Board of Trade as the Glyn Valley Tramway, is assessed to the railway passenger duty; and, if not, why not?
THE CHANCELLOR, OF THE EXCHEQUERThe Tramway in question is regarded for Revenue purposes as an ordinary road Tramway, and not as a Railway, and has not therefore been assessed to the Railway Passenger Duty. Carriage Licences are taken for the Cars which are used for the conveyance of passengers.