Defining a Showman's Vehicle
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THE Pembrokeshire magistrates have reserved their decision in a case involving the question of the correct definition of a showman's vehicle for the purposes of taxation. The point at issue is whether the special' design of a vehicle for use by showmen is the determining factor in connection with special taxation.
A well-known South Wales showman, Mr. H. Studt, was summoned by the Pembrokeshire police and taxation department for using a 6-ton lorry licensed at the special rate when, it was alleged, it should have been taxed at the normal commercial-vehicle rate. Liability to the higher duty and any intention of defrauding the revenue 'acre repudiated by the defendant, The police stated that the vehicle was stopped when carrying the flooring of a show marquee. It was not contended that the vehicle was used for any purpose other than the transport of show properties, or would be used in any other way, but it was argued that the lorry, which was of an orthodox type, could well be used for other pnrposes.
The defendant said that a Special showman's licence had been issued by the Swansea taxation authorities, after an examination of the vehicle by the police. When it was suggested for the defence that it was unfortunate for Mr. Studt to he made the victim of a ailference of opinion between taxation authorities, it was stated that he was held responsible for having an incorrect licence.
The defence argued that there was no case to meet, and that the concession in taxation had been made to showmen, not on the basis of the design of their vehicles, but because they made so little use of the roads. Mr. Studt's show vehicles had, last year, in no case travelled more than :_115 miles.