We have seen, in 1843, _Punch’s_ idea of Prince Albert as a farmer, and we next hear of him, in connection with this business, as refusing to pay parish rates for the Flemish Farm; so at a vestry meeting held at Windsor, on 18 Sep., the subject was brought forward. It appeared that the estimated rental of the property was £450, and that the last rate, at 8d. in the pound, amounting to £15, had not been paid. It was stated that the Prince had refused to pay the rates on two grounds, first, that he had no “beneficial occupation,” and, secondly, that “the property belonged to the Queen.” The reply to this was, that the Prince certainly had a beneficial occupation in the farm, for the two prize oxen sold by him, last year, at £70 and £80, were fatted on this farm, to say nothing of the crops and agricultural produce, from which His Royal Highness received great profits, and it was thought there was no reason why he should be let off, and the poorer farmers made to pay the rates. It was settled that the collector should make application for the arrears, amounting to over £200. _Punch_ drew a harrowing picture, of the brokers being put into Windsor Castle, and of a paragraph which might appear in the _Court Circular_: “Yesterday, Her Gracious Majesty visited Prince Albert at her own Bench.” But matters did not go so far, for on 14 Jan. next following, the Prince vouchsafed an answer to the Vestry, in which he denied his liability _in toto_, acting on the advice of the Attorney and Solicitor General, and Sir Thomas Wilde; and, after crushing the poor vestry, the letter winds up thus: “And His Royal Highness feels himself at liberty to take the course which is most satisfactory to his own feelings, and to pay, as a voluntary contribution, a sum equal to the rate which would have been annually due, had the legal liability of His Royal Highness been established. It is also His Royal Highness’s intention that the payment of the sum referred to should commence from the year 1841.” And so it has continued to the present day, if we may credit the authority quoted in the accompanying cutting from the _Globe_ of 8 June, 1901: “HOW THE KING PAYS TAXES.—It is not generally known (says the _Free Lance_) that the King pays taxes under protest—that is to say, His Majesty, like Queen Victoria, claims to be exempt from impost, and yet is willing to contribute, without prejudice, to the rates. For instance, part of the Windsor farm land lies within the radius of the borough. The municipal authority issues demand notes for the rates. The Royal officials respond by paying a sum just under the amount requested, and the collector is satisfied. There is no question of going to law, for how can the King be summoned in his own Courts?”