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Survey of Lancashire, p. 86. 



Tithes are univerf^illy acknowledged to operate 

 as obftacles to improvements; and they fall more 

 heavily upon the fpirited agriculturift, than upon the 

 indolent farmer. 



Survey of Leicestershire, p. 6i. 



The payment of tithes in kind is undoubtedly an 

 obftacle to improvements. In the new inclofures, 

 a certain portion (generally about one-feventh pan) 

 is allotted in lieu of tithes. This plan, however, 

 may in future times be attended with bad confe- 

 quences, unlefs particular attention be paid to the 

 property thus given to the church. 



Survey of the Isle of Man, p. 40. 



A method of maintaining the clergy, lefs unpopular 

 than taking the tithe in kind, would excite the far- 

 mers to improve and grow a confiderably greater 

 quantity of corn than they now do. 



It is not uncommon for the clergyman to fet the 

 tithe to a tenant, who fub-fets it to another, and fo 

 through three or four hands, who have each a profit. 

 By that means the impropriator, or incumbent, does 



not 



