How Legislation Goes Astray
Page 24
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THE recent decision to bring certain classes of utility vehicle, such as shooting brakes, within those categories subject to Purchase Tax, and the subsequent Order, S.R.O. No. 1182, 1947, have resulted in a ridiculous position.
The Order was far too general, despite advice which had been given by the industry before it was drafted. As it stands at the moment of writing, it would include fire tenders, refuse collectors in which the men were accommodated, for their comfort, behind the driver instead of hanging on to various points on the vehicles, and even prison vans. Actually, the last were liable to Purchase Tax previously, because they are essentially for the carriage of passengers.
Now, an exemption Order requiring Treasury sanction and, of course, passing by Parliament, is necessary to overcome problems which should most -certainly have been considered during drafting. In this new Order the types of vehicle exempted will have to be specified. It will, however, probably be approved before the date when the Purchase Tax would otherwise have been paid by a number of municipal authorities. Already makers have invoiced the tax to such buyers.
What a waste of time, energy and paper, all because of negligence and want of forethought! This is just another instance of how legislation is being rushed through instead of being given the mature consideration which it deserves. It is, perhaps, in itself a small point, but it is typical of the times, for even greater and vastly more important measures are being dealt with hurriedly at the expense of lucidity. They are so loosely worded that no doubt in the near future there will be many amendments to stop various gaps or to unravel unthought-of complications.
Those who draft Bills and Orders cannot altogether be blamed in the circumstances. They are being overworked and may be described as jumping like cats on hot bricks from one class of legislation to others in completely different fields.
If this Government falls it will leave its successor a perfect witch's brew of legal tangles. If it returns to office it will itself have to deal with the contents of the cauldron. Whatever be the possibilities of our food harvest, there will undoubtedly be a splendid one for lawyers, and this not only for one year but for many to'come. The law seems to be one of the few professions which presents unbounded potentialities, unless, of course, it be nationalized!