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Rettor. £. 



Thirty acres let at 20 fhillings per acre, 30 



" Thus, by a commutation neither benefiting" nor in- 

 juring landlord or re&or, the tenant is reduced from 150 

 to 120 pounds, to fupport nearly the fame family, and de- 

 fray within a trifle the fame expences. This is an actual 

 lofs to him of little lefs than 30I. per annum." 



It muft be acknowledged, that the above writer 

 takes no notices of the expences of collecting tithes, 

 and converting them into money. Servants' wages, 

 horfes, carts, reparation of barns and other build- 

 ings, wafte, threfhing, marketing, &c. are confider- 

 able deductions. In dating a proportion in the 

 rule of three, the young arithmetician is directed to 

 reduce his firft and third terms to the fame deno- 

 mination. It is equally reafonable, if the expences 

 of the cultivator are reckoned, that thofe of the 

 tithe-gatherer mould not be forgotten — that the 

 letting value of land fhould be compared with the 

 letting value of tithes ; not the rent of the one with 

 the produce of the other. 



Although this omiMion does not invalidate the 

 general principle -, it enhances the comparative 

 value of tithes to that of land. It is a very com- 

 mon omiflion in calculations of this fort, and may, 

 in a work of merit, tend to miflead \ on which 



account 



