LMS Route: Rugby to Tamworth

Tamworth Station: lnwr_tam3139

An unidentified LNWR 2-4-0 'Improved Precedent' class locomotive on an ordinary passenger service near Tamworth. The class was designed by FW Webb with 158 being built in batches by Crewe works between 1887 to 1897 with two further locomotives being built in 1898 and 1901 respectively. They were officially classed by the LNWR as 'renewals' (i.e. replacements) of 96 Newton class and 62 Precedent class locomotives. This was an accountancy tax avoiding technique, being charged against the company's revenue account rather than the company's capital account, which would have been the case if they had correctly been classified as 'new' locomotives. Essentially this meant the cost of building the locomotive could be recovered in one year rather than over many years. On renewal, they kept the numbers and names of their predecessors, and as a result the numbering system continued to be completely haphazard. In addition to the 158 locomotives, eight Precedent class locomotives that were not renewed, were rebuilt to the Improved specification, but retaining their original 7/8 inch thick frames, whereas the renewed locomotives had 1 inch frames.

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