TITHE 359 



on the Redemption of Tithe, and the Chamber appointed a 

 small Committee to watch the proceedings of the Commission. 

 In May, 1892, this Committee reported that within the some- 

 what narrow limits of their reference the Commissioners had 

 dealt fairly with the question, and that their suggestions, if 

 carried into effect, would facilitate the redemption in certain 

 cases. The Committee agreed that without advances of 

 public money no early or rapid general redemption would be 

 practicable ; the Committee approved the proposal to abolish 

 the existing term of 25 years' purchase of commutation value, 

 and the fixing of the price in the case of compulsory redemption 

 by the Board of Agriculture. 



In February, 1896, the Council resolved that further facilities 

 for redemption on an equitable basis should be at once pro- 

 vided, the Government to advance money at a low rate of 

 interest. A Bill was introduced by Col. Lockwood, Mr. 

 Jeffreys, and others, entitled the Tithe Redemption Bill, 

 but it made no progress. This was reintroduced in 1897, 

 and in April of that year the Council approved the measure ; 

 it, however, likewise made no progress. The Bill was intro- 

 duced again in 1898, but did not advance, and the question 

 has not since been brought forward. 



Income Tax. 



In April, 1871, the Council expressed the opinion " that the 

 powers conferred upon surveyors in assessing the Property 

 and Income Tax under Schedules A and B, and also the House 

 Duty, are generally exercised in an arbitrary and unjust 

 manner ; that those powers give the surveyors of taxes 

 inducements and facilities for making most excessive surcharges 

 for which there are no reasonable grounds, thereby causing 

 annoyance and inconvenience in obliging persons to appeal 

 against such assessments ; that the present mode of assessing 

 is very unfair to many parties who make a true and just 

 return ; and that, in cases wiiere parties are charged in 

 excess, the expense of appealing should be borne by the person 

 making the charge." 



