23. YORKSHIRE. 385 



out remorfe, could fee one lie mangled in the 

 field, half alive, half eaten up, by the mer- 

 cilefs, yet befriended dog * ? 



But the operation of a tax upon dogs would 

 probably be different to what is generally 

 conceived. I am of opinion, that were fuch 

 a tax to be laid on judicioufly, the immedi- 

 ate deftrudlion of dogs would be inconfider- 

 able. The tie of affedtion muft be weak 

 which a fhilling a year would diflblve : even 

 the poor-man's dog would die a natural death 

 under thofe eafy circumftances. — But what 

 poor-man would think of paying even a fhil- 

 ling a year for a dirty troublefome puppy 

 for which he had not yet conceived any par- 

 ticular afFeftion ? Thus the number of dogs 

 would annually and imperceptibly decreafe. 



In fix or feven years the tax would require 

 an advance : its produdivenefs would be lef- 

 fened, and the rearing of another clafs of 



* In the maflacre above-mentloned, t\\cftiendo£z. 

 man, whofe fituation in life ought to dired him to b« 

 the guardian of peace and good-order, was principally 

 concerned : not once, but repeatedly. Any man who 

 knowingly fuffers his dog to worry a fecond time, de- 

 fcrves himfelf to be fubjefted to that which his dog 15 

 liable to for the firft offence. 



Vol. I. C c dogs 



