English: 'LNWR 2-4-0 No 1526 'Abercrombie' as it stands adjacent to Monument Lane's water tank. All of the Newton Class were rebuilt as Improved Precedent Class locomotives, better known as 'Jumbos', by the early 1890s.' 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.'