Ever since the Chancellor of the Exchequer increased the tax on dogs, the canine race with the exception of sheep dogs has considerably decreased. In the palmy days of protection, the farmers enjoyed the privelege [sic] of being exempt from many taxes that the trading part of the country were compelled to pay, and amongst the number was the tax on sheep dogs. But although the government made the exemption in favour of the farmers, the assessed taxes commissioners have decided that a sheep dog with a long tail that will run after and catch a rabbit or a hare, when it starts up before him is a taxable animal.
At the meeting of the commissioners held at the Kings Arms Hotel, on Thursday, the Rev. D. Macdonald, vicar of West Alvington, South Milton, South Huish, and Malborough, *cum* Salcombe in the chair, Mr. Hingston, of Tor, in the parish of Charleton, made an appeal to be exempted from the tax imposed on him for his sheep dog. The commissioners said the dog was said to be a lurcher, and asked if that were the case or not. Mr. Hingston — I will positively swear that I have but one dog, and that I never used it but for managing my cattle in my life. Commissioners — but you will swear that your dog will not run after a rabbit or hare, if he should start in the field before him. Mr. Hingston — I refuse to answer the question. The Rector of Portlemouth — But how about his tail; in the first place is it a short tail, in the second place is it a long tail, and lastly what is the exact length of the tail. I wish to have a true answer to this, as it is of great importance. Mr. Hingston — The dog, like most others used at the present time about cattle, has a long tail, but as to the exact length of it I cannot satisfy the Rev. Gentleman's curiosity as I never measured it. Commissioners — I again ask you if you were going through a field, and a rabbit or hare were to start up before your dog, would he not follow it. Mr. Hingston — I believe that like every other dog he would do so.
Commissioner — You have admitted that he will follow rabbit, and therefore you must pay the tax. But still that all may see our disposition to do justly and to maturely deliberate on all questions brought before us, you may retire whilst we take this question into consideration. Mr. Hingston left the room and shortly after was called in again, when he was told that the tax must be paid. Mr. Hingston — I shall never pay it; the dog is a common sheep dog. I will swear that I never used it for any other purpose then [sic] in the management of my cattle, and therefore if you are determined to inforce the payment you must take a distress.
This discussion of the commissioners has caused considerable surprise amongst the farmers, for if Mr. Hingston is to be taxed for having a sheep dog with a long tail, that will run after a rabbit or hare that will start before him, then no one is exempt, for most of the dogs of that class have long tails, and there is not a dog to be found but will chase a rabbit if he has the opportunity. But it is the game laws that are at the bottom of of [sic] all this, and the landed aristocracy who kill time by killing game, wish to prevent the farmer from having a taste of the animals, that have been reared at his expense. Mr. Hingston farms his own estate and it is an abominable law that would prevent him from killing a rabbit or a hare thereon.
Added to the website 19th April 2013. Chris Burgoyne