§ * MR. F. GORELL BARNES (kent, Faversham)I beg to ask Mr. Chancellor of the Exchequer, when a line of rails is laid (as in the case of the Glyn Valley Tramway), some part of which is on the property of a company or of private individuals, and the rest of it on the property of the road authority, how is it determined whether the line is to be taxed upon its passengers or upon its passenger carriages; and, does this depend on the quantitative proportion which the one property bears to the other?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir MICHAEL HICKS BEACH,) Bristol, W.Almost the whole of the Glyn Valley Tramway is laid on a public road, and the Commissioners of Inland Revenue were advised that it could not be regarded as liable to Passenger Duty. In such cases, the question whether Railway Passenger Duty is or is not to be charged can only be determined by reference to the particular circumstances of each undertaking. No doubt the proportion of the line which is laid on private property to that which is laid on the road is taken into consideration.