[ II* ] 



account it is here taken notice of. The fame author 

 mathematically demonftrates, that land cannot be 

 given for tithes, in any cafe whatever, without in- 

 jury to one or both of the parties concerned— and 

 that the meafure of that injury muft be a fum nearly 

 equal to the profit which accrues to thofe who after- 

 wards occupy the tithe allotment. As this is a 

 queftion of confiderable confequence, it cannot be 

 too nicely and impartially examined. Admitting 

 the author's aflcrtion to be mathematically true, it is 

 alfo true that a given quantity of land, rented as part 

 of a very large farm, is generally lefs valuable to its 

 owner, and to the community, than when it forms 

 part of a farm of more moderate fize. If a com- 

 mutation of land for tithes were only to take place 

 on overgrown farms, neither the landlord nor the 

 public would, perhaps, have any caufe to objeft. 

 But the confequences of fuch a commutation would 

 be mod feverely felt by a fmall land-owner, who is 

 obliged to keep a certain number of horfes to till his 

 ground, whether he has a few acres more or lefs. 

 The profits arifing from his labour, even when in 

 full employment, are barely fufficient for a comfort- 

 able livelihood : take away a portion of his land, 

 and, like the manufacturer who is obliged to ftand 

 Hill for want of materials, he is in part deprived of 

 the means of maintaining his family. 

 Vol. IV. I Through 



