12 



possession of clerical iucnmbenfcs. From this satn may be 

 deducted 5 per cent, for collection (120 000?.), 10 per cent, for 

 the fall in 1886 from the par valae (240,000L), 10 per cent, for 

 rates and taxes (240,000Z.), 5 per cent, for arrears, abatements, 

 and other losses (120,000?.). The net value of the rent-chargo 

 received by clerical titheowners is, therefore, 2,400,000 — 

 720,000?.=!, 080,000?. From this snra must be deducted 20 per 

 cent, for the almost absolute charges which fall upon parochial 

 incumbents. The sum which represents tho real value to the 

 parsons of the tithes may be estimated at 1,080,000?. — 

 33G,000?.=1,34 1,000?. The two doubtful figures, the 5 per cent. 

 for arrears, &c., and the 20 per cent, for clerical outgoings, are 

 probably considerably below the mark ; and it may be doubted 

 whether the ultimate value to incumbents of the tithe greatly 

 exceeds a million pounds a year. 



In estimating the losses of landowners and tenants one 

 standard by which the loss is measured is the selling value 

 which their respective properties previously possessed. If the 

 same test be applied to tithes, the loss will be far greater than 

 the amount at which it has been calculated above. Thus the 

 selling value of a tithe rent-charge twelve years ago was 125 per 

 cent. If the loss of the titheowner is measured by the difference 

 between 125 per cent, and the present par value of 90 per cent., 

 minus 5 per cent, for arrears, &c., it represents a loss of 40 per 

 cent. Sir James Caird estimated the agricultural loss last year 

 as compared with ten years ago as follows : — Landlords, 30 per 

 cent. ; tenants, 60 per cent. ; labourers, 10 per cent. The rela- 

 tive positions of the losers will probably remain much the same 

 in 1886-7. Upon this scale titheowners raise the average of loss 

 in their class ; among landlords at least they are bearing an 

 equal share of the bui'den. In comparison of their 40 per cent, 

 loss with the 00 per cent, loss of the tenants clerical titheowners 

 are entitled to pray in aid the heavy deduction of 20 per cent, 

 which is made from their incomes for parochial purposes. 



In discussing the advantages of the I'edemption of tithes it 

 must be remembered that the income of the incumbent is the 

 only income which is and must be spent in and for the parish. 

 From this point of view the testimony of M. de Lavergne as to 

 the effect of the abolition of tithes in rural districts of 

 France is not without its value : — 



" Cette suppression des dimes a eu en reallte bien moins 

 d'importanee qu'ou le croit. La charge a ete deplacee non 



di'truite Le clerge y a perdu en tout une vingtaiue de 



millions de reveiiu ; mais croit-ou que cette somme les contribuables 

 I'avaicnt gagnee? Je lie serais pas hien emharrassd si j'avais d 

 designer dans noire budget actuel, non pas vingt millions, mais 

 cent, moins utilement d4pcnses dans I'interSt des campagnes que le 

 produit des anciennes dimes. D'un autre cote, la rente du sol s'est 

 acirue en gen($ral du montant des dimes et les cultivateurs, pvopre- 



