Lowe was a rather cut-anddry 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 statesmanship, though marred occasionally by personal vanity and love of popular applause, was far-seeing and prudent.
He died at his home at Blechingdon in Oxfordshire on the 26th of April 1686, closing a career marked by great ability, statesmanship and business capacity, and by conspicuous courage and independence of judgment.
But he was entirely lacking in practical statesmanship. Brought up in a revolutionary atmosphere, his enthusiasm was uncontrolled by judgment.