lmost be made on Sir Walter Scott and his dogs. Wilkie, Allan,
and especially Sir Edwin Landseer, have handed down to us the portraits
of many of them. His works, and biography by Lockhart, and the writings
of his many visitors, would afford many an interesting extract.

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 p