§ MR. GORELL BARNES (Kent, Faversham)
I beg to ask Mr. Chancellor of the Exchequer if there is any criterion by which the officers of Inland Revenue decide whether a road made on rails is to be called a railway and charged with passenger duty, or a tramway and charged with carriage duty?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir MICHAEL HICKS BEACH,) Bristol, W.
Where rails are laid upon ground which is the exclusive property of any person or company the railway passenger duty is levied if the fares taken for the conveyance of passengers are such as to come within the charge. Rails laid upon a public street or road are considered to 732 be a tramway, and railway passenger duty is not charged on the fares, but licence duty is charged in respect of the carriages used.