368 
MISCELLANEA. 
hero of so many sanguinary battles ; and should he live to 
be the “ hero of a hundred fights,” I am convinced that he 
will be the hero of a hundred victories.” (Cheers.) 
Mr. Stockley then also replied to the toast, but his remarks 
were not heard by the reporter. 
Captain Peele , in an eloquent speech, which we regret 
is not reported, replied to the health of the visitors, and 
proposed “ The Country Practitioners,” which was responded 
to by Mr. Lacey and Mr. Robinson ; after which, the healths 
of the Treasurer, and Secretary, followed by that of the 
Stewards, and the Honorary Secretary to the Dinner, were 
given from the Chair, and being severally acknowledged, the 
meeting broke up. 
MISCELLANEA. 
ON TAXING HORSES USED BY VETERINARY SURGEONS. 
Gentlemen, — In the last number of c The Veteri- 
narian 5 appears a communication from Mr. Tombs, re- 
ferring to a letter from Mr. Moir, relative to the tax 
charged for horses used by Veterinary Surgeons. In 
each of their appeals, it appears that the amount was altered 
from one guinea to ten and sixpence. Now, had I not 
made an appeal on the same ground, but without the same 
success, I should have concluded that all that was necessary 
to procure the alteration was simply to appeal. On making 
my claim for the reduction, the Commissioners present were 
of opinion that I was entitled to it, and doubtless my case 
would have been included with the exemptions, had not the 
Surveyor of taxes been present, who as he gets a good per 
centageupon the gross amount, held that a Veterinary Surgeon 
was not exempt. Not being satisfied with this decision, I wrote 
to the Inland Revenue Office, Somerset House, which is the 
proper place to be informed on such matters, when the 
decision of the Commissioners of Taxes confirmed that of 
the Surveyor. 
Although there may be here and there one of the profession 
who is fortunate enough to put half a guinea into his pocket 
which another has to pay, still, in a legal point of view, this 
cannot be maintained. With you, I should be happy to see 
the question taken up by the Council of the Royal College 
of Veterinary Surgeons, for its removal is of some importance 
