MR. LLOYD MORGAN (Carmarthenshire, W.)I beg to ask the Secretary to the Treasury whether receipts given to passengers by railway companies, for sums exceeding £2 for excess luggage, are liable to penny stamp duty, and, if so, will he state whether any steps are taken by the Inland Revenue to enforce the observance of the law and to receive the duties, or to enforce the penalties set out in the statutes; if they are not liable, will he state under what sections of the Stamp Acts railway companies are exempt from payment of the duty.
§ THE FINANCIAL SECRETARY TO THE TREASURY (Mr. MCKENNA, Monmouthshire, N.)The documents referred to are treated as tickets authorising the conveyance of the luggage and are regarded as not in substance differing from an ordinary passenger ticket, and so not liable to stamp duty as receipts.