ABSTRACT
In the early period of Christianity in this country, among other ecclesiastical laws introduced from the neighbouring Continent, the Scriptural principle of reserving for the support of religion a tenth part of the produce of industry was enjoined. This included not only a tenth part of the produce of the crops and stock payable in gross, but also a tenth of the clear gains from manual occupations and trades. This large proportion of the total produce of those countries which had embraced Christianity was apportioned, more than a thousand years ago, into four divisions: one to maintain the edifice of the Church, the second to support the poor, the third the bishops, and the fourth the parochial clergy. Originally all the land in the country was titheable except such as belonged to the Crown and to the Church itself. At the time of the Reformation, much of the Church lands in this country passed into the hands of laymen, and continued exempt from tithe, and from various other causes a considerable proportion of the lands of the country has become exempted. As the country became more populous, and its demands upon the produce of the soil more difficult to meet, the payment of tithes in kind was found a great hindrance to improved agriculture, as men were naturally unwilling to expend capital for the purpose of increasing the produce, while others who ran no risk, and bore no part of the toil, had a right to share in that increase. Forty-two years ago it was determined that this should cease, and it was enacted that, instead of payment in kind, tithes should be commuted into a payment in money, calculated on the average receipts of the preceding seven years, the annual money value to vary according to the annual price of corn on a septennial average, but the quantity of corn then ascertained to remain for ever as the tithe of the parish.
