State had taken to themselves new arrogances. The Church
had lost its comfortable atmosphere of Sunday beef--and now the State,
which hitherto had existed only for that most excellent purpose of
making people behave themselves, had lifted itself up against Joanna
Godden.

Lloyd George's Finance Act had caught her in its toils, she was being
overwhelmed with terrible forms and schedules, searching into her
profits, making strange inquiries as to minerals, muddling her with long
words. Then out of all the muddle and welter finally emerged the
startling fact that the Government expected to have twenty per cent. of
her profits on the sale of Donkey Street.

She was indignant and furious. She considered that the Government had
been grossly treacherous, unjust, and disrespectful to poor Arthur's
memory. It was Arthur who had done so well with his land that she had
been able to sell it to Honisett at such a valiant price. She had spent
all the money on improvements, too--she was not like some people who
bought motor-cars and took trips to Paris. She had not bought a
motor-car but a motor-plough, the only one in the district--the
Government could come and see it themselves if they liked. It was well
worth looking at.

Thus she delivered herself to young Edward Huxtable, who now managed his
father's business at Rye.

"But I'm afraid it's all fair and square, Miss Joanna," said her
lawyer--"there's no doubt about the land's value or what you sold it
for, and I don't see that you are entitled to any exemption."

"Why not?--If I'm not entitled, who is?"

Joanna sat looking very large and flushed in the Huxtable office in
Watchbell Street. She felt almost on the verge of tears, for it seemed
to her that she was the victim of the grossest injustice which also
involved the grossest disrespect to poor Arthur, who would turn in his
grave if he knew that the Government were trying to take his legacy from
her.

"What are lawyers for?" she continued hotly. "You can turn most things
inside out--why can't you do this? Can't I go to County Court about it?"

Edward Huxtable consulted the Act.... "'Notice of objection may be
served on the Commissioners within sixty days. If they do not allow the
objection, the petitioner may appeal to a referee under the Act, and an
appeal by either the petitioner or the Commissioners lies from the
referee to the High Court, or where the site value does not exceed L500,
to the County Court.' I suppose