The thresher thought so still. He did not want that dogs used for such real and useful service as his boy’s dog on the sheep-walk above should be taxed. When Mr. Taplin had tried to make out, last appeal day, that that dog belonged to Mr. Whitford, and ought to pay duty, the thresher had successfully opposed him, and the Commissioners had decided that a shepherd’s dog used in the shepherd’s business, should be exempt. But it was a very different thing, allowing dogs to go free of duty because they belong to the poor; and letting a vast number go unaccounted for in compounding for taxes. If poor men keep dogs for a luxury, let them pay more or less for this luxury, since it is one that brings mischief after it if too extensively used; and it is not difficult to draw the line between these dogs and those which help the poor man in his occupation,— such as butchers’ and drovers’ dogs. “I am sure,” said Fanny, “I have seen hundreds of dogs in London, whose masters can pay no tax, to judge by the plight of the poor animals.” “Just so, ma’am. Half-starved and neglected as they are, they roam the streets just in a condition to turn mad as soon as hot weather comes; and as this is a sort of luxury that cannot be left to the poor man with safety to his neighbours, it is only fair, in my opinion, to put some restraint upon it. I would let the charge of eight shillings a year lie on all the inferior kinds of dogs but those used in business; and to make sure, every dog should by law have a collar with his master’s name upon it, and the place where the duty is paid. If this was done, and the constables had power to destroy all dogs that have no collars, and that are not owned after due notice, we should hear little more of deaths from mad dogs, and the government would find its profit,—and a fair profit,—from such a plan.” “There would be more to pay the duty, you think, as well as fewer to keep dogs?” “No doubt of it, ma’am. Mr. Taplin says the number of dogs accounted for to the assessors in this country is between three and four hundred thousand, besides packs of hounds,—which are about seventy. Now it is pretty sure that, of the many thousands more that the assessors cannot touch, some good number would pay duty, instead of all being put out of the way.” “There would be a prodigious slaughter of lurchers, I fancy,” said Fanny, “to the great displeasure of poachers, and of some who make their dogs do business, though the business may not be accounted for to the assessor. One cannot go ten yards in this neighbourhood without seeing a lurcher. I suppose it is that dog’s cunning that makes it so common near gentlemen’s seats, and in poor men’s service.” The thresher turned suddenly to his work again; and the girls arose. They were all the sooner ready to go for poaching having been mentioned. “If you will just tell me where you tied up my dog,” said Sarah, after duly thanking the thresher.