Office
In spite of the fact that his appeals did not prevent the passing of the Second Reform Act, Robert Lowe beat Walter Bagehot in the next election to become the first Member of Parliament (MP) for the London University, a new constituency created by the very Act he opposed. In 1868 he accepted office in the Gladstone Cabinet as Chancellor of the Exchequer, an office that he described in the following terms in the House of Commons on 11 April 1870: "The Chancellor of the Exchequer is a man whose duties make him more or less of a taxing machine. He is entrusted with a certain amount of misery which it is his duty to distribute as fairly as he can."
Lowe was a rather cut-and-dried economist, who prided himself that during his four years of office he took twelve millions off taxation; but later opinion has hardly accepted his removal of the shilling registration duty on corn (1869) as good statesmanship, and his failures are remembered rather than his successes. His proposed tax of a halfpenny a box on Lucifer matches in 1871 (for which he suggested the epigram ex luce lucellum, "out of light a little profit") roused a storm of opposition, and had to be dropped. In 1873 he was transferred to the Home Office, but in 1874 the government resigned.
Lowe spoke against the Royal Titles Bill in 1876 at East Retford and implied that Queen Victoria had been responsible for the bill's introduction. As a result, when the Liberals returned to power in 1880, Victoria made it clear that she would not accept any ministry that included Lowe. Nevertheless, he was raised to the peerage as Viscount Sherbrooke, of Sherbrooke in the County of Surrey, against the express wishes of Queen Victoria, but with the backing of William Gladstone (a peerage that would become extinct upon his death). But from 1875 till his death at Warlingham, Surrey, his health was constantly failing, and by degrees he figured less and less in public life and ended up becoming a supporter of the Liberal Unionist party in 1886.
During the 1870s the following epitaph was suggested for him by one of the wits of his day:
"Here lies poor old Robert Lowe;
Where he's gone to I don't know;
If to the realms of peace and love,
Farewell to happiness above;
If, haply, to some lower level,
We can't congratulate the devil."
Lowe was delighted with this, and promptly translated it into Latin, as follows:
"Continentur hac in fossa
Humilis Roberti ossa;
Si ad coelum evolabit,
Pax in coelo non restabit;
Sin in inferis jacebit,
Diabolum ejus poenitebit."
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