73 
TAXING HORSE AND DOG PATIENTS. 
Kirkaldy, Jan. 9th, 1851. 
Sir, — W ill you have the kindness to spare me a space for 
the insertion of a few lines in your valuable columns, it being 
my intention to place before the veterinary profession that which 
I conceive to be both an oppression and an imposition] — since 
attempting to extort a tax from some of us veterinary prac- 
titioners in this district for keeping and treating animals in our 
own premises, -amounts, I think, to nothing short of this. Having 
received my certificate from the Royal Veterinary College, I 
was made to believe that I had obtained freedom, without any 
restraint, not only to practise the veterinary art abroad, but also 
to keep and treat any domesticated animal at my own residence. 
But circumstances have occurred which render it necessary 
not only to call the attention, but also to submit to the discretion 
of those that have it in their power to lend an aid in assisting 
to adjust, and if possible to prohibit, such measures as are cal- 
culated to be injurious to practitioners, since evils are never so 
successfully opposed as when their extent and bearings become 
properly understood. Of late there have been several very 
severe complaints made by veterinary practitioners here. I 
ma}' mention that 1 have kept both horses and dogs for months 
at a time under my treatment. One horse, the property of 
J. E. Wemyss, Esq., late M.P. for this county, was kept by 
me, in consequence of being a suspicious case of glanders, for a 
long while ; he, however, eventually recovered, and was rode 
by me for months on trial before being returned home. I may 
also state, that I neither keep nor use any dog of my own ; 
though I have a boxed stall where I occasionally keep diseased 
dogs as patients. One of these, the property of a gentleman 
at present residing in Manchester, was left with me several 
months ago, with a large speck on its left eye (for which 1 
applied ung. sub. mur. hydr. 3ss, axunge which has com- 
pletely removed it) : notwithstanding the proprietor has not as 
yet removed it, in consequence, the surveyor of taxes here 
has made it convenient to make an attempt to impose upon me 
a surcharge for keeping it, amounting to the sum of £1.. 10s..8c?. 
He has, how'ever, dealt rather lenient with me in this case, in 
giving me a chance of fortune through an appeal court to hold 
its session soon ; and should he be successful in the present 
case, he will in all probability institute a similar charge on some 
of my colleagues here, with a view of making them, as well as 
myself, liable for horses also. Now, since we are at a con- 
