The plan of the premises was produced. Swallow insisted that there was no connexion whatever between the house and the back premises;—merely that the house-door opened under the gateway. No witnesses could be heard as to the supposed value of the property compared with the neighbouring houses, or as to any of the points Swallow wished to establish. The rent of the entire estate was sworn to, and that the house was not considered separate from the back premises on any occasion but when the house-tax was to be levied. Swallow’s case was pronounced a bad one. He must pay the 70_l._ Swallow was very cross,—declaring that taxation was enough to ruin any man. No man was more burdened than he. His very calling was taxed. Who else, he wondered, but horse-dealers, paid 12_l._ 10_s._ a-year for following their business? “Come, come; that won’t do,” said Taplin. “We all know well enough that it is your customers that pay that tax, and your interest upon your 12_l._ 10_s._ ’Tis a very good tax; and you won’t succeed in making people discontented with it. If every thirteen thousand pounds of tax was as pleasantly raised as that, we assessors should hear few complaints.” “Move off, sir, unless you have any other complaint to make,” said one of the commissioners to Swallow. “I have, sir. Here is a charge of a pound for a dog of my daughter’s. Neither of my daughters has a dog; as they are both here to testify.” “A pound charged! A greyhound then. Will these young ladies swear that they have not been in possession of a greyhound?” “That is the point,” declared Taplin. “The young ladies will not deny that a greyhound, by name Fido——” “Never mind the name,” said the commissioner. “But he is dead,” murmured Sarah. “I had him only——only——” “O, you grant you had one: then you must pay.” Swallow muttered that if his daughter had had the impertinence to deny, or equivocate, or battle the matter with the surveyor, she might have got off. He now vented his displeasure upon the girls, desiring them to accept of no more dogs; unless somebody else could be found to pay the duty: for he could not and would not. Yet it was owing to Sarah that he escaped a far heavier and more expensive vexation. Horse-dealers are bound to deliver in accounts of the exercise of their trade (as they do not take out licenses) once a quarter, to the assessor. Partly from his having delivered the book into George’s keeping, and having a short memory for what was not before his eyes, and partly from the hurry and bustle consequent on George’s commitment, and his own narrow escape, Swallow had forgotten all about this quarterly report. It was Sarah who remembered it, just in time, and saved the fine. Swallow took occasion, in the midst of his wrath, to ask the surveyor if he was not grievously disappointed that this fine of 50_l._ remained safe in the horse-dealer’s pocket. The surveyor declared it was no concern of his.