40 APPENDIX. 



But the land-tax a&s from the 4th of W. & M. c. T. f. 13, to the 38th Geo, 3. c. 2. f. 17 & 

 35 (when the fame was made perpetual), direct th tr; ant to pay rhe land- tax in the firft inftance, 

 and to deduct out of the rent fo much of the rate as in u-fpedl of the faid rent ihe landlord 

 fhould and ought to pay and bear ; and the landlords, both mediate and immediate, according 

 to their refpeclive interefts, are required to allow fuch deductions. 



And under aleafe in which rent was referred to be paid without any deduflion or abatement 

 tvbaffoever, it was held that, as the land-tax acl: enables the tenant todedufcithat tax out of his 

 rent he has in all cafes a right to flop it, unlefs there is an exprefs agreement to the 

 contrary. 



The poor s rate, alfo, is a charge upon the occupier, in regard to his pofleffion, and not on 

 the landlord, in regard to the rent received ; and if a man does not live within a parifh, he is to 

 be affefled according to his land ; but if he live within the parim, he is to be rated as dwelling 

 there. 



CHAP. V. 



Of Tithes ; and herein of the Manner of felting out and taking the fame, 

 conformable to the Statutes and adjudged Cafes refpe&ing Tithes* 



TITHES are either pradial, perfonal, or mixt ; and thefe are divided into great orfmaU 

 tithes. 



1. Tiie PREDIAL TITHIS are fuch as arife from the land fpontaneoufly, or by manurance ; 

 as tithe of corn, hay, wood, heibs, wine, flax, hops and fruits ; fuch as, apples, pears, and the 

 like. 



2. MIXT TITHES are fuch as arife from cattle and beafts receiving their nourishment upon 

 th land ; and are therefore due in refpecl of calves, lambs^kids,pigs, wool, milk,cheefe, eggs 

 and the like. 



3. PERSONAL TITHES are the&amp;lt;tenth part of the clear gain which is raifedfrom the perfonal 

 labour of a man, his charges and expenfes, according to his condition and degree,being deducted ^ 

 but thefe are only payable in fuch places as hadaccuftomably for forty years before the flat. 2 

 and 3 Ed. 6. c. 13, paid perfonal tithes. 



And by that flat, neither day labourers are obliged to pay perfonal tithes, nor, according to 

 j Roll s Abridgment, c. 646, fol. 25, hu(bandry fervants, in refpecl of their wages. 



4. Other ecclefiaftical revenues ufually confidered with tithes as part of the inheritance of 

 the Church, are oblations or obventions, penfions and mortuaries. 



And they are either voluntary, or due by cuftom at a certain time as upon marriage, bap- 

 lifm, purification of women, funerals or the like. 



And by the flat. 2 and 3 Ed. 6. c. 13, all who by the laws and cuftoms of the realm ought 

 to pay offerings, fhall yearly pay them at the four moft ufual days, or otherwife atEaftcr. 



