THE DOG TAX.
(To THE EDITOR OF THE "SPECTATOR.") SIR,—As to what kind of dogs people should be encouraged to keep your correspondent's excellent suggestions will be looked upon as a counsel of perfection, but in any alteration of the Dog Tax the claims of country dwellers should have more consideration shown them than they have usually received from OUT legislators. Doge in towns are usually a luxury to their owners and a nuisance to every one else, and should at all times be taxed heavily; but in the country they are a necessity. Recently a woman living in a lonely spot told me her deg was her only protection, and that while it was a struggle to feed her children she must keep him. It might be a suggestion that where cottages are lonely and only inhabited by women and children the tax might be remitted and recouped by a quadruple tax on lady dog-fanciers of useless breeds.
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