§ Mr. GROVESasked the Chancellor of the Exchequer whether he will take into 466W consideration the fact that motor-hearse vehicles used by funeral undertakers are essentially, and only used, for the precise and particular purpose of funerals; and whether, as these vehicles can in no way be considered to be used in the same degree or manner as commercial or touring cars, but must be, stored just as soon as the particular undertaking is concluded, he will consider remitting a corresponding degree of the annual tax in proportion to their lack of general use?
§ Colonel ASHLEYI have been asked to reply. Hearses are not the only specialised motor vehicles used for commercial purposes, and I am not prepared to recommend that they should receive exceptional treatment.