The position is that invalid carriages are totally exempt, providing they do not weigh more than 5 cwt. In the case of private cars, I have tried to explain on previous occasions that we must, for administrative reasons, base the tax on the nature of the article taxed, and cannot base the tax on the use to which it is put, which is administratively im- possible. We have tried to meet the urgency of these cases by exempting invalid carriages in all cases up to 5 cwt.