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The writer of this effay has frequently been con- 

 futed about the value of tithes, and that of the land 

 out of which they iftue; as alfo on the comparative 

 value of one to the other. It is from obiervation, 

 and reflection, grounded on experience, that thefe 

 hints are fubmitted to the Society. Had the au- 

 thor fufficient leifure and abilities for entering at 

 large into the prefent eftablifhment for the mainte- 

 nance of the clergy, and for dating how peculiarly 

 hard it bears on the landholder, when compared 

 with the merchant, the manufacturer, and the arti- 

 fan ; fuch a difciifiion, however worthy the attention 

 of parliament, is not the object of this efTay. 



In the practicable method to be pointed out, it 

 appears indifpenfable, that a fair, full, and perma- 

 nent equivalent fhould arife out of the fame pro- 

 perty, and be defrayed by the fame order of men, 

 as pay tithes at the prefent day: the more any pro- 

 pofed fcheme deviates from this principle, the lefs 

 practicable will it be found. 

 • 

 Land for Tithes, 



A commutation of tithes for land has many ad- 

 vocates, and fome very able opponents. The Lord 

 Bifhop of Salifbury, in a late excellent charge to his 

 clergy, has amongft other important matters fhewn, 



with 



