OH. IX.] TAXES AND TITHES. Ill 



CHAPTER IX. 



OF TAXES AND TITHES. 



THE Commissioners investigated the complaints made 

 by the different parties in Ireland respecting the taxes and 

 tithes. 



In general it is not the taxes imposed by Government 

 upon the lands, although they are unequally assessed, that 

 is complained of: the general cause of complaint is the 

 tax laid by the grand jury upon each county for the 

 maintenance and improvement of the roads, bridges, 

 prisons and hospitals, for the police, and the salaries of the 

 persons employed upon all these objects. 



In the barony of Murrisk, province of Connaught, it 

 was shown that these last taxes exceed those of the Go- 

 vernment. The tenants who hold small plots of land 

 from year to year, suffer much from them, there being no 

 grace allowed, and a man never knows when the cess 

 will be collected. In other baronies it has been proved 

 that these taxes have increased every year, and that they 

 are assessed at the rackrent ; so that the poor, who pay 

 for their land the highest rent, pay also the largest share 

 of taxation. This county cess exceeds the rent itself, al- 

 though the Government taxes do not amount to above 

 one-sixth or one-twelfth of the rent. 



Notwithstanding that the number of the members of 

 the Church of England is very small in Ireland, the tithes 

 have been levied in that country with the greatest rigour. 

 The following is a table of the number of livings and 



