§ Mr. THORNETo ask the President of the Board, what steps are taken 855 to differentiate between receipts from passengers liable to a certificate of exemption from duty and those which do not comply with statutory requirements; and whether separate accounts are kept for season tickets and those issued for single and return journeys.
(Answered by Mr. Runciman.). I am informed that the railway companies keep traffic books showing all the particulars required, to enable them to furnish returns to the Inland Revenue giving the extent of bookings liable to and exempt from passenger duty. Separate accounts are kept for season tickets where the issue is of any substantial amount, and also of the bookings for single and return journeys for each class.