A dog, with human arms, and wearing the coat of a naval officer, stands between a sheep (left) and a wild boar appearing from the right, its body partly cut off by the margin of the print. Round the dog's neck is a collar inscribed "I am a Govenor [sic]", indicating that he is Governor (or Commodore) Johnstone, M.P. for Lostwithiel. In his right hand is a long knife with which he cuts the throat of the perfectly placid sheep which lies on the ground. The knife is inscribed "Five S[hillings] in the Poun[d]". In his left hand he holds out to the boar a "Tax on Receipts". The boar, round whose neck is a collar inscribed "Comerce", advances snarling ferociously.
<p><br>Beneath the title is a quotation from a speech by Johnstone which explains the print: "Speaking of Taxation he said there were but two Objects the Commercial &amp; the Landed Interests, the first of these he Compared to the Hog saying if you but touch his Bristles with your finger he'll grunt &amp; begin to roar Whereas the other was like the Sheep you might Shear his Wool &amp; even Cut his Throat &amp; yet he'd make no resistance nor any Noise (vide Govr
<br>John------e on the Receipt Tax)".  See debate on the Receipt Tax, 11 June. 'Parl. Hist', xxiii. 997. Johnstone was quoting "an old member of that house".  13 June 1783
</p>
<br>Etching
1783<div style="display: none;">date QS:P571,+1783-00-00T00:00:00Z/9</div>
<a rel="nofollow" class="external free" href="https://www.britishmuseum.org/collection/object/P_1868-0808-5017">https://www.britishmuseum.org/collection/object/P_1868-0808-5017</a>