■l-;o Scotch Tithe i\Jlem further lllujlraied, Aug? 



minerals, modes, inns, mills, orchards, &c. are deduced from 

 the rent-roll of the lands. Alio, if an improvement of rent has 

 been recently made at an uncommon expencc, e. g. by draining 

 a lake, the proprietor is allowed a rcafonable abatement on that 

 atcour.t. A. S. 



Note ey the CoxjDucTorv. 



It is to be hoped, that our Engilfh readers, v. ho we underftand 

 are ratlier puzzled to niake out the legal polity of Scotland with 

 refpedt to tithes, will now fully comprehend the principles upon 

 which valuations ar« conducted, and payments mad^ in this coun- 

 trv ; but, in order that the whole bufmefs may be brought intiO 

 one point of view, we prefent the following abllra61: : 



1. All lay tithes may be valued when the owner choofes to 

 bring an a6lion for that purpofe : The fifth of the free rent is 

 ccnfidered to be the tithe ; but numerous deduclions axe made 

 from the real rent before this is afcertained. 



2. A valuation being made, the owner or payer is entitled to 

 purchafe the tithes at nine years amount of their annual value. 

 Hf^ is," however, fubje£l in all time coming to pay a fliare of Hi- 

 pend to the clergyman of the pariih where the land is fituated •, 

 but this can in no cafe exceed the amount of the valuation ; 

 and even the titular or proprietor of the tithes is rated in the 

 fan:;e proportion for fuch lands as he poflelTes in the parifh. 



3. The valuation fecufes both proprietor and tenant from pay- 

 ing tithe upon improvements. In fa£l, tithe in Scotland has on- 

 ly been eflimaied according to what may be called the natural 

 value of the ground y and it is only by forced conclufions that 

 the equity or juftice of drawing tithe upon any other principle 

 can be demonflrated. 



4. The titulars in Scotland, are people of the fame defcription 

 as thofe ftylcd lay impropriators in England. During the inter- 

 regnum th..t followed the Reformation, the titulars feized upon 

 many of the tithes \ and in the reign of Jam.es VI. more were 

 granted to them by that facile monarch. A few were preferved 

 far the bifhops afterwards ordained *, and it is only to fuch tithes 

 as were held by them, and which at the Revolution reverted to 

 the Crown, that the a6t: of 1633 does not apply. 



N. 



TO 



