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" Let us fuppofe a farm of 150 acres, at 16s. per acre; 

 rent 120I. The leaft profit fuch a farm ought to produce, 

 in order to anfwer the various expences incident to it, is 

 300I. It mould be more; ftate it however at that fum, 

 and the account will ftand thus : 



Rent, ------- 120 



Tithes ------- 30 



Remainder to anfwer every expence of parifh ) 

 rates, wages, houfekeeping, wear, tear, &c. > 



300 



" Here the value of the tithes is equal to a fourth of the 

 rent ; and I take this to be the leaft proportion that the 

 tithes and rent can bear to each other in any cafe what- 

 focver, except in rich grazing farms managed at a flight 

 expence. Now that the rector may have a full equiva- 

 lent of landed rent for thefe tithes, an allotment muft be 

 made worth 30I. a year tithe free. But the tenant pays 

 150I. per annum in rent and tithes, or 20 (hillings per 

 acre ; confequently the allotment muft contain 30 acres, 

 leaving the remaining 120 in the occupation of the tenant, 

 who muft continue to pay his ufual rent; for otherwife 

 his landlord muft fuftain a lofs. The account will then 

 ftand thus : 



Tenant. £. 



Rent of 120 acres, - - 120 



Refidue for general expences, - - 120 



Produce, reckoning as before at the rate of 7 

 300I. upon 150 acres - - 3 



240 - 

 Rtclir 



