TAXATION OF NON-HERALDIC DEVICES.
Jr is asserted in the newspapers that "any fanciful device engraved on seals is an armorial bearing or ensign, and subjects the user to taxation." The abstract principle may have interest for compara- tively few ; but the paragraph, which has been running the round of the press, reads alarmingly like a hint from the taxgatherers that they intend to act upon it.
Heraldic bearings, in the strict acceptation of the word, minister to vanity—are one of those articles of luxury which people may fairly be taxed for indulging in. Indeed, were it not for the tax they would long ere this have ceased to minister to vanity at all— so insatiable is the craving after them on the part of those
"Whose ancient but ignoble blood Ilas crept through scoundrels ever since the Flood";
and so liberal are modern heralds in gratifying the desire. But it is rather hard to tax sentiment, or innocent mechanical jokes, (the resource of those who have no wit of their own,) which may justly be regarded as the cheap luxuries of the poor. Shall the tax- gatherer interfere to prevent the love-sick maiden from giving vent to her emotions by sealing her love-letter with the device of a pair of scissors and the motto "We part to meet again"? or the joker of his circle sealing his humorous effusions with the device of an ass braying, and the motto "That strain again"? Must we fine to the Treasury for leave to impress upon the wax of our epistles "For particulars inquire within" ?
A writer in the Times, apparently learned in these matters, shows
that it is easy to distinguish between the heraldic and non-heraldic device. The former must be borne od a shield, displaye4 issuing from a coronet, or accompanied by the'heraldic wreath. He men- tions, indeed, badges, a kind of semi-heraldic devices, which our ancient nobility used to have sewed on the coats of their retainers or domestics. But if the device non-heraldic on a seal runs any risk of being confounded with the badge, this is only an additional reason for not taxing its user. By sealing with a simple device, he voluntarily classes himself with domestic bearers of badges; and surely such a spirit of pious humility ought rather to be encouraged than otherwise.
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