In conjuction with the recently signed international Kyoto agreement the New Zealand Government proposed a tax on the farming community for the number of animals that could emit gases.
Although the offending emissions were from the front end (Burps) it was referred to as the Fart Tax.
After much hot air from the government trying to justify the tax commonsense prevailed and the programme was abandoned.
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I remember the French had one planned a “crap tax” for the Britton cattle and pig farmers because they were poisoning the water table with nitrates. As it turned out, there was a logic flaw in perceiving a tax on one hand and then offering subsidies too help them export their meat and milk on the other hand.
The information is amusing and interesting, the photographic qualities a little less so.
One easy improvement: adding a little depth of field to have the cow’s head as sharp as the rest.