C 211 ] 



ever, in juftice to the clergy, we cannot omit faying, 

 we have found much more feverity in lay- impropria- 

 tors than in the clergy. 



At all events, it is our opinion, that the clergy or 

 lay-proprietors, ihould have nothing to do either 

 with the valuing or levying the tithes; but that it 

 fiiould be done by dilinterefled perfons ; and although 

 this is a fubje£l that has excited the attention and 

 ingenuity of a great number of people, we cannot 

 pafs it by without fuggefting our ideas upon the 

 occafion. We fliall therefore take the liberty to 

 fubmit to the Board, whether this complicated and 

 unpleafant fubjeft could not be fimplified and ad- 

 jufled, to the fatisfa£lion of all parties, if the tithes 

 were to be regulated by the rent of the land only ; 

 which could be always eafily eftimated in almofi: 

 every parifli, either from the taxes, or by aiTelTors ; 

 which perhaps might be fettled at nearly the follow- 

 ing proportions: 



One fifth of the rent upon arable; 



One ninth ditto upon meadow; 



One twelfth ditto upon paflure. 

 However the exaft proportions might be fettled upon 

 a thorough invefligation of the fubjeft, we cannot 

 lielp thinking this would be attended with confidera- 

 ble advantages, as the farmer would thereby reap the 

 immediate benefit of his own cxpences and improve- 

 ments; a confiderable portion of which now goes to 

 the proprietor of the tithes, and will ever continue 



V 2 to 



