1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328 
The Right to Use Trailers.
Page 126
If you've noticed an error in this article please click here to report it so we can fix it.
THE present system of taxation for moter vehicles demands that where trailers are .employed each motive unit has to pay an additional ff; for the right to draw a trailer. Thus it is not the trailer itself which is licensed.
The arrangement may seem a simple one from the point of view of the authorities con-cerned, but many objections can be raised against it. A user may have a fleet of motor vehicles and only a few trailers, and yet to enable these to be drawn . by any vehicle of the fleet, the additional duty has to be paid f.
or each unit, which has the effect of compelling the user to pay the trailer tax many times over.
It will be appreciated that it is not always desirable to have only one lorry available for trailer haulage, because if such a vehicle be used for other service or be under repair, the trailer is automatically forced out of commission. The whole difficulty could be obviated either by licensing trailers as separate vehicles, or by permitting the additional duty to be paid as a separate licence transferable from vehicle to vehicle. It should not be a very difficult matter to arrange and we commend the suggestion to the Minister of Transport.