§ Mr. GWYNNEasked the Financial Secretary to the Treasury whether motor lorries used entirely for agriculture and horticulture for the purpose of carrying manure, vegetables, fruit, etc., are liable to the £6 duty for mechanically-propelled vehicles or the £25 duty?
§ Mr. NEALI have been asked to reply to this question. At at present advised, the Minister is of opinion that the vehicles mentioned by my hon. Friend are liable to the higher rate of duty. The question, however, is a legal one, and I have no authority to decide questions of construction arising upon an Act of Parliament.