Mr. Lowe was nearly defeated on Tuesday about a tax
bill. Horses used for agricultural purposes are exempt from taxation. Farmers, however, sometimes use such horses to carry their families to church, and then they are taxed. Mr. MoLaren wished to exempt them, and was supported by Mr. Dodson in a very angry but able speech, in which he said the test of a horse was its means of living, and a horse used on Sunday to drag a gig to church might still be living by farm work. That was neat, and Mr. Lowe was evidently unaware how pressing a grievance his tax is to small people in the country. It is their pride to go neat to church. To go neat, if the way is long, they must drive, but they cannot afford to keep horses specially for driving on Sunday, or to pay a tax for their little bit of self-respect. There was want of consideration in refusing such an exemption, which under similar circumstances would have been granted to borough tradesmen without a word, and we do not wonder that the Treasury escaped by the skin of its teeth. The vote for the tax on Tuesday was only 42 to 41 ; but on Wednesday, when Mr. Lowe took a second division, it was 45 to 29. The obstinacy of the Treasury will cost us more county votes than the tax pro- duces pounds.
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