a valid argument for defrauding the tax man is it? I can quite see Mr Bennet laughing up his sleeve at his clever money saving ruse....it woud be in character ,IMHO.

We have it from Mr Bennet's mouth that he used the horses for both purposes. If you think he paid the higher rate, then, to paraphrase Mr Bennet, you are entiteld to think that if it gives you comfort ;-)

I however do not agree and think the probablity quite high that he is evading paying the higher rate.

Of course, you are under no obligation to agree with me. I am merely explaining the law to you as it was in the 18th /early 19th century .

I must say I am always amused at the violent recation this suggestion often provkes.

But perhaps as this conversation has now turned into a two person dialgoue we ought to stop it here.