Parochial, National, and Miscellaneous Burdens. 61 



trouble and expense, not to the barns of the occupier, but to 

 those of the parson ( Z01 ). A commutation of tithe (* oz ), there- 

 fore, instead of its being exacted in kind, would be one of the 

 greatest benefits that could be conferred on agriculture ; and 

 there is not the least difficulty in effecting it, by giving to 

 the tithe-owner, either a proportion of the land, or by convert- 

 ing the tithe into a perpetual corn rent Both these plans 

 have been adopted in a variety of cases, by local acts in Eng- 

 land, and they ought now to be enforced as a general system. 

 Others recommend giving a proportion of the rent, (say 3s. 

 or 4s. in the pound), to the tithe-owner ; which they are in- 

 clined to consider, the most likely plan to obviate every diffi- 

 culty. It would at least put an end to any uncertainty as to 

 the amount of the demand ( zc>3 ). 



2. An assessment for the maintenance of the poor, is ano- 

 ther parochial burden, which is annually increasing, and which, 

 if not speedily regulated, upon proper principles, will inevitably 

 absorb a very large proportion of rent in England ( z 4 ). Du- 

 ring infancy, in sickness, and in old age, assistance may be 

 necessary ; but, as Mai thus justly observes, the poor-laws 

 hold out support to the vicious and idle, at the expense of the 

 prudent and industrious. These payments also, destroy the 

 spirit of independence, and those ideas of honest pride, which 

 stimulate a man, to use his utmost exertions, in support of him- 

 self and his family ( 2 5 ) ; and on its present footing, the boon is 

 administered by the parish officers, with caution and reluctance, 

 and received by the poor with dissatisfaction and ingratitude ( * 6 ) . 

 The payment of the poor-rates by the tenants, is attempted 

 to be justified on two accounts : 1. With a view of guarding 

 against unnecessary waste of money, in the temporary relief 

 of the poor, which farmers are more likely to resist than land- 

 lords, who mostly reside at a distance ; and, 2. To prevent 

 new burdens being brought on parishes, by the hiring of year- 

 ly instead of weekly labourers, and thereby settling them, and 

 their future families on the parish ( 2 7 ). 



In Scotland, the poor are, in general, maintained by volun- 

 tary contributions ( ao8 ) ; but when these are not found to be suf- 

 ficient, the proprietors of the parish, with the clergyman and 

 vestry, or kirk-session, are directed to make a list of the indi- 

 gent persons in the parish, and then to impose an assessment 

 for their relief; one-half to be paid by the proprietors, and the 

 other half by the tenantry. Thus, in general, the people who 

 pay the poor-rates, are both the judges of the indigence of 

 those who claim charity, and the imposers of the assessment 

 for their relief; and this, no doubt, is the best guard that could 



