§ MR. GILESI beg to ask the Secretary to the Treasury whether he is aware that recently tradesmen in rural districts, especially builders and plumbers, have received notice from the collectors of taxes that they must take out licences for carts and vans used in the course of trade by reason of their sending and fetching their workmen in such carts and vans to and from the houses and places where their work was being performed, and that the Solicitor to the Board of inland Revenue bad expressed the opinion that workmen cannot be considered goods or burden in the course of trade or husbandry, within the meaning of 32 and 33 Vic., c 14, s. 19 (6); and whether, having regard to the fact that this practice has prevailed for a great many years, he will give instructions to the collectors of taxes not to exact the carriage duty on this account alone, or will take steps to amend the provisions of the Act.
§ *MR. HANBURYThere has been no change of practice in the matter as stated in the question, and the Act is 51 Vict., c. 8. The exemption of trade-carts extends only to vehicles winch are constructed or adapted for use, and are used solely for the conveyance of goods or burden in the course of trade or husbandry. It has always been the view of the Board of Inland Revenue that workmen do not come within the meaning of the words "goods or burden." The proceeds of these licences are now, of course, paid over to the Local Taxation Account.