126 
dition to be made to bring up all the 
stipends to 200/. Passing over the 
tables on a similar principle, applica- 
ble to Ireland, we are informed of the 
mode of raising this new provision for 
the clergy, which the author proposes 
should be by a charge or per centage 
on the rent of lands and houses, as 
follows:—In England and Wales, if 
we take the rents of lands and houses 
at forty millions, to raise two millions 
will require one shilling in the pound, 
of which about two thirds will be 
raised from lands, and one-third from 
houses. 
_ In addition to the above charge on 
rents, there will be the expense of col- 
lecting ; but the sums mentioned for 
the expenditure of the clergy appear 
to be the extreme amounts which can 
ever be called for, and will probably 
not be required for a long time. 
To compensate the landlords and 
house-owners for the new rent-charge, 
it is proposed, before they can be 
called upon for it, to make a very 
large reduction of those taxes which 
are found to fall most severely on their 
property, and thus to counterbalance 
the rent-charge. And, besides this 
relief, the tenants of houses, if freed 
from assessments for clergy, will be 
willing to pay more rent; and the te- 
nant of land, if unshackled by tithes, 
will put into tillage, in their turn, lands 
which the fear of tithes now keeps un- 
improved, to the ultimate detriment 
of the landlord. 
In the mode of substituting the new 
provision for the present one, and of 
realizing church property for the use 
of the nation, it is proposed that com- 
missioners should be appointed for 
this purpose, to be empowered to sell 
all church property, both tithes and 
estates. A preference in the sale of 
tithes to be given to the owners of the 
Jands. ‘Fhe money gradually arising 
from the sales to be vested in the puk- 
lic funds, the interest to be paid to the 
holders of the livings for their lives, 
which payment will be about equal to 
their present income, and paid without 
irregularity or dispute. At the death 
of the present holders, the successor 
to be paid according to the scale of 
national stipends, unless in cases of 
reversions having been sold. No sales 
of reversions to be valid, if made after 
the new arrangement. 
. The tithes may be computed. to 
bring twenty-five years’ purchase, and 
i 
State of the Church of England. 
[Sept. 1, 
the estates thirty years’ purchase. To 
compensate the owners of presenta- 
tions, nine years’ income, or 9-25ths of 
the capital, arising from the sale, to be: 
paid to them, the remainder, or 
16-25ths, to be applied to the use of 
the nation. The whole proceeds of 
the livings inthe presentation of the 
crown, the bishops, and the: ecclesias- 
tical corporations, to be also applied to 
the use of the nation. 
The estimated amount of the church 
property, which can be resorted to for 
the use of the state, will be found to 
consist of:—Tithes belonging to the 
livings in the gift of the crown, the 
bishops, and ecclesiastical corpora- 
tions, 3,250,000/7. per annum, at 
twenty-five years’ purchase making 
81,250,0007. Tithes belonging to liv- 
ingsin the gift of individuals,2,000,000/. 
per annum, at twenty-five years’ pur- 
chase making 75,000,0007. Deducted 
9-25ths to be paid to the individuals, 
27,000,000/. leaves 48,000,000/.; the 
whole of the tithes amounting to 
129,250,000/. Estates, 1,000,000/. per 
annum, at thirty years’ purchase 
amounting to 30,000,000/. ;—making 
the value of all the church property in 
England 159,250,000/. The value in 
Ireland, stated 1,300,000/., at fourteen 
years’ purchase making 18,200,000/. ; 
bringing the total value of church pro- 
perty to the sum of 177,450,000. 
As soon as the commissioners have 
accumulated in the funds seventy-five 
millions of money unincumbered, and 
applicable to the use of the state, then - 
so much of the national debt to be ex- 
tinguished, and annual taxes particu- 
larly affecting lands and houses, to the 
amount of 3,000,000/. to be taken off, 
and the plan of national stipends, and 
the new provision for all denomina- 
tions to take place; the remaining 
100,.000,000/., as it accumulates, to be 
applied in the same manner. By this 
means the national debt and taxes 
will be reduced very materially, and 
yet no man will have injustice done to 
him; for those who are in possession 
of benefices will continue to enjoy 
them for life; and to those who have 
the right of presentation to a living, 
the nation pays the money-value of 
such right. O. E. 
—— 
To the Editor of the Monthly Magazine. 
SIR, : 
HE following particulars of As- 
sessed Taxes are carefully ex- 
tracted 
