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148 
Contributions to National Defence
Page 64
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ONE of the clauses in the -Finance Bill, in ,.../respect of the national defence contribution, excludes from those liable to this tax any trade or business carried on by statutory undertakers and consisting wholly or mainly in the rendering in the United Kingdom ofairy of the following services—the supply of water; gas, electricity or hydraulic power, the provision or maintenance of a canal, harbour, dock, pier, road, bridge, ferry or tunnel, the conservancy, of a river, the carriage of goods or passengers by railway, or that of passengers by road.
We take this to Mean that the railways will escape scot-free, except in cases where they do not hold a controlling interest in haulage concerns in which they are shareholders, but all their other road-haulage interests will be given a 5 per cent. advantage over their independent rivals.
If we have correctly interpreted this clause the matter is one of considerable interest to hauliers, although not affecting the passenger-carrying side of the industry, and should be closely examined before the Bill is passed.
c18 It would be manifestly unfair if road vehicles undertaking similar classes of work were to be subject to differentiation in this manner merely because of the class of ownership, and it would constitute an injustice additional to the many under which the haulage industry is suffering.