Birmingham New Street Station
LNWR Locomotives: lnwrbns_pg1926
LNWR 2-4-0 Improved Precedent class No 2186 'Lowther' is
seen standing under Paxton's roof whilst light engine at the the West end of
New Street station. The class were also known unofficially as 'Jumbos' and they
were officially rebuilds of 96 Newton Class and 80 Precedent Class locomotives.
Although in reality they were paper rebuilds as in the main very little of the
original was retained in the new locomotive. The importance of differentiating
between a rebuild and a new locomotive was down to tax liabilities. A rebuild
was a repair and therefore all costs could be offset against tax. However a new
locomotive was capital expenditure and whilst the full sum of monies to build
the locomotive needed to be paid only a portion could be offset against tax.
When rebuilt or renewed, each locomotive retained the numbers and names of
their alleged predecessors, and as a result the numbering system continued to
be completely haphazard.