§ MR. WHITEHEAD (Essex, S.E.)I beg to ask Mr. Chancellor of the Exchequer whether a farmer who uses a conveyance solely for the purposes of his business is required by the officers of Excise to take out a licence for such conveyance; and, if so, whether this is in accordance with regulations issued by the Treasury; and whether in this respect there is any difference of treatment by the Excise officers between a farmer and a tradesman.
§ MR. RUNCIMAN (for Mr. Asquith)The exemption in favour of trade vehicles is confined by law to those which are "constructed and adapted for use, and are used solely for the conveyance of goods or burden in the course of trade or husbandry." If the construction
† See (4) Debates, clxxviii., 1580.134 of the vehicle does not satisfy these conditions a licence must be taken out, whatever the purpose for which it is used.