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of reftoring the great tithes to the church, fold fome 

 of them to the great lords, whofe defcendants now 

 enjoy them, and illiberally prefer their own interefl 

 to the publick good. Other parts of the great tithes 

 are enjoyed by bifliops, and deans and chapters. 

 But how far this fyftem conduces to the publick 

 good, and the general inftruftion of the people, all 

 thofe that live amongfl; them are befl able to judge: 

 unfortunately thofe who are moft acquainted with 

 the evil, have it lead in their power to redrefs it. In 

 Scotland I think the clergy are paid by a rate or levy 

 in money, and no tithe in kind is colle(fied ; chiefly 

 owing to which, many eflates have been doubled and 

 many trebled in value, within the lafl forty years ; and 

 there is no doubt but more harmony would fubfifl 

 between the clergy and the laity, and confequently 

 religion would profper more, if fome fuch mode were 

 adopted in England and Wales. A new valuation 

 may be made every twenty years or oftener, and the 

 income of the clergy and other owners of tithe would 

 increafe, not only as money decreafed in value, but 

 as all eflates were improved at the expence of the 

 owners and occupiers, which would advance the re- 

 venues of the church much more than they ever will 

 increafe, whilfl tithe in kind is rendered ; for what- 

 ever right the church may have to one-tenth of my 

 land, or one-tenth of the fpontaneous or ordinary 

 produce of it, neither the church nor the lay-impro- 



priator 



