20 



tenth ; the extreme amount of this charge is of 

 course definite and easily understood ; for it 

 cannot possibly exceed the value of the tenth of 

 the gross produce; and if that be 400/. the 

 sum can be no more than 40/. ; and if that be 

 1600/. it can be no more than 160/. ; and it 

 follows, that if the 400/. be reduced to 270/. the 

 40Z. will of necessity be reduced to 271. ; and 

 if the 1600/. be reduced to 1080/. the 160/. will 

 t>e reduced to 108/. 



But the charge of collection forms a certain 

 deduction from the value of tithes ; the charge 

 of poor rates also, assessed upon the sum which 

 the tithes are worth, to be let at an annual 

 rent, constitutes another deduction. 



When a composition takes place, both these 

 charges are transferred from the tithe-owner to 

 the tithe-holder ; and it must be supposed that 

 the sum stipulated is less than the gross value 

 by the computed amount of these charges. 

 The specific amount of these charges will vary 

 according to the circumstances in which the 

 particular parish, and the particular part of it, 

 in which the tithes accrue, may be placed ; but 

 they will probably be found to constitute a de- 

 duction of not less than 30 per cent. ; reducing 

 the 271, in the one case, to 18/. 18$. and the 

 108/. in the other, to 75 /. 12s. 



