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not receive the real value of the tithe, and the far- 

 mer, or cottager, is obUged to give the tenth of all 

 his dependance; — a circumftance unavoidabl)^ grating 

 and difcouraging to the induflrious hufbandman. 



Survey of Cumberland. 



It feems univerfally agreed, that the payment of 

 tithes in kind, is a material obftacle to the advance- 

 ment of agriculture. 



According to the prefent mode of collefling this 

 tax, it is not a tenth of the natural produce of the 

 land, but the tenth of the capital employed in 

 trade. If a man employs looJ. in trade, he receives 

 his profits, without any deduftion; but if he fliould 

 lay out this lool. on a fpeculation of improving a 

 piece of land, (fay, draining a bog) he finds, if his 

 fcheme fucceeds, that the produce is not all his own; 

 the tithe-owner comes, and takes away one-tenth, 

 (which is probably all the profit, after deducing the 

 common interell for the money expended;) and this, 

 from off land that never afforded any tithe fince the 

 creation, nor ever -would have done, had not this 

 fpirited improver laid out his lool. on improving 

 this bog, rather than employing it in trade, where 

 he could have received at lead ten per cent, for his 

 money. The bog would then have continued un- 

 profitable, and the tiihc-owner would have received 



m 



