Sheridan on the Dog-Tax.
In 1796, a tax, which caused great discontent and ridicule, was laid for the first time upon dogs. Mr Wright, in his "England under the House of Hanover," says—"The debates on this tax in the House of Commons appear to have been extremely amusing. In opposing the motion to go into committee, Sheridan objected that the bill was most curiously worded, as it was, in the first instance, entitled, 'A bill for the protection of his Majesty's subjects against dogs.' 'From these words,' he said, 'one would imagine that dogs had been guilty of burglary, though he believed they were a better protection to their masters' property than watchmen.' After having entertained the House with some stories about mad dogs, and giving a discourse upon dogs in general, he asked, 'Since there was an exception in favour of puppies, at what age they were to be taxed, and how the exact age was to be ascertained?' The Secretary at War, who spoke against the bill, said, 'It would be wrong to destroy in the poor that virtuous feeling which they had for their dog.' In committee, Mr Lechmere called the attention of the House to ladies' 'lap-dogs.' He knew a lady who had sixteen lap-dogs, and who allowed them a roast shoulder of veal every day for dinner, while many poor persons were starving; was it not, therefore, right to tax lap-dogs very high? He knew another lady who kept one favourite dog, when well, on Savoy biscuits soaked in Burgundy, and when ailing (by the advice of a doctor) on minced chicken and sweetbread! Among the caricatures on this subject, one by Gillray (of which there were imitations) represented Fox and his friends, hanged upon a gallows, as 'dogs not worth a tax;' while the supporters of Government, among whom is Burke, with 'G. R.' on his collar, are ranged as well-fed dogs 'paid for.'"[95]
Sydney Smith dislikes Dogs.
an ingenious way of getting rid of them.
Lady Holland tells us[96] that her father, the witty canon of St Paul's, disliked dogs. "During one of his visits to London, at a dinner at Spencer House, the conversation turned upon dogs. 'Oh,' said my father, 'one of the greatest difficulties I have had with my parishioners has been on the subject of dogs.'—'How so?' said Lord Spencer.—'Why, when I first went down into Yorkshire, there had not been a resident clergyman in my parish for a hundred and fifty years. Each farmer kept a huge mastiff dog ranging at large, and ready to make his morning meal on clergy or laity, as best suited his particular taste. I never could approach a cottage in pursuit of my calling but I rushed into the jaws of one of these shaggy monsters. I scolded, preached, and prayed without avail; so I determined to try what fear for their pockets might do. Forthwith appeared in the county papers a minute account of the trial of a farmer, at the Northampton Sessions, for keeping dogs unconfined; where said farmer was not only fined five pounds and reprimanded by the magistrates, but sentenced to three months' imprisonment. The effect was wonderful, and the reign of Cerberus ceased in the land.'—'That accounts,' said Lord Spencer, 'for what has puzzled me and Althorp for many years. We never failed to attend the sessions at Northampton, and we never could find out how we had missed this remarkable dog case.'"
Sydney Smith on Dogs.[97]
"No, I don't like dogs; I always expect them to go mad. A lady asked me once for a motto for her dog Spot. I proposed, 'Out, damned Spot!' But she did not think it sentimental enough. You remember the story of the French marquise, who, when her pet lap-dog bit a piece out of her footman's leg, exclaimed, 'Ah, poor little beast! I hope it won't make him sick.' I called one day on Mrs ——, and her lap-dog flew at my leg and bit it. After pitying her dog, like the French marquise, she did all she could to comfort me by assuring me the dog was a Dissenter, and hated the Church, and was brought up in a Tory family. But whether the bite came from madness or Dissent, I knew myself too well to neglect it, and went on the instant to a surgeon, and had it cut out, making a mem. on the way to enter that house no more."