x8o3. Reply to Mr T. S. on lathes. 515 



question, this does not merit consideration. Tythes he al- 

 lows to be an evil to a certain extent, therefore a suitable re- 

 medy ought immediately to be applied. 



Tliat tythes in the abstract arc a great evil to the posses- 

 sors of land, \vill not be disputed by any person who has re- 

 llecteil seriously upon the subject. When exacted in kind, 

 they subject the occupier to numberless inconveniences, be- 

 sides robbing the land every tenth year of the manure whicii 

 should enrich and support it. When exacted in money, ac- 

 cording to an annual valuation of the crops, it is obvious that 

 the burden is exactly in proportion to the improvements made 

 by the occupier ; therefore, when the slovenly farmer pays 

 a small sum, his industrious neighbour is subjected to a heavy 

 tax, merely because he has cultivated his land in a superior 

 way. But these things need not at this time be insisted upon, 

 having been fully discussed in my last. With regard to the 

 extent of the evil, or which is almost the same thing, the ex- 

 tent of tythes, I apprehend that your correspondent is wrong, 

 when he estimates them at four millions and a half. I may, 

 however, sustain his estimate, for it strengthens my cause. 

 It would be a curious circumstance, were relief denied, be- 

 cause the evil is greater than was apprehended. 



I mentioned the happy effects of our Scottish system, and 

 he answers, that tythes were not commuted in North 

 Britain, nor, strictly speaking (says he), are they commuted 

 at this day. Pray what did the gentleman mean when he 

 gave you this passage ? and did he reflect for a moment upon 

 the proceedings which hav^e taken place in every cjuarter of 

 the kingdom, in consequence of the act 1633 ? Have not 

 tythes been valued in every part of Scotland, and can he pro- 

 duce an instance where they are drawn in kind by the titular, 

 or by any other, unless it be a few vicarage articles of trifling 

 extent ? That a payment in grain, in lieu of tythe, is made 

 ii^ some places, I readily admit ; but this does not alter and 

 vary annually like a tj the in kind, and is precisely of the 

 same nature, though not always of the same value, as a mo- 

 ney payment. The act of Parliament sanctions a valuation, 

 and permits purchases to be made at nine years amount of the 

 annual value, in every case, except upon tlie crown lands ; iu 

 other words, those belonging to the bishops at the Revolu- 

 tion ; therefore, if the law is not acted upon, it is the f^-ult 

 of the proprietors, who enjoy the fullest means of procuring 

 redress. 



The account given of the proceedings at the Reformation, 

 and in the reign of Charles I. concerning tythes, is neither 

 fair nor candid. At the Reformation, in 1560, when the 



VOL. IV. X X X hierarchy 



