The Sun.
London, England, 1836-04-11 00:00:00

COMMUTATION OF TITHES.

TO THE EDITOR OF THE SUN.
SIR,—In a former letter I ventured to say, that I did
not think the present Bill perfection ; but then it is, I may
truly say, impossible to arrive at anything like perfection in
adjusting so very difficult a question. The insuperable dif-
ficulty is in adopting any system of a money payment, which
will always bear the same proportion to the value of the
produce of land that it may do at present ; for the value of
mouey is always changing, depending as it does upon such
a variety of circumstances. The price of money itself varies
like the price of any other commodity, which variation
arises from the plenty or scarcity of the precious metals,
relations with foreign countries, the extension or contraction
of the circulation. .Honey, or the circulating medium, is
sometimes appreciated, then again it is depreciated ; in
short, there are various causes which prevent its always
bearing the same relative value. Witness the existing
modes, which, to be valid, must he very small payments,
bearing no proportion whatever to the article in lieu of
which they were originally created ; if they approach to
anything like a reasonable value, they are said to be rank,
and therefore are held to be no bar to a claim of tithes in
full ; yet these moduses were originally money payments or
compositions in lieu of tithes, and supposed to be, no doubt,
at the time they were entered into, a fair equivalent for the
tithable article itself.

I am not surprised that an average, taken from the value
of tithes for the last seven years, is objected to ; though
great pains appear to be taken in the Bill to provide that
this average should be taken from what the tithes really
were worth, without regard to the actual agreements or
compositions for the value of tithes, if such there were,
which may have been above or below the mark ; though,
by the way, it will be found that very few have been below
the mark—tithe-owners, especially clerical, being very in-
telligent upon that point. But the prices of tithable articles
have varied much during that time ; one man may have
laid out a large sum of money and capital upon improving
his farm for the last seven years, while another may have
laid out nothing. In this case, a tax levied upon the ave-
rage of seven years would be unjust.
But there is a method of apportioning the tithe to the
rent of the land, which is become quite a mechanical opera-
tion with all practical land-valuers who have had a profes-
sional education. In valuing a farm to let, or an estate to
sell, they value by the acre all land as tithe-free ; they then
inquire what kind of tithe it is subject to, and make a de-
duction accordingly ; and the difference is what the land is
worth to let or to sell for, being subject to tithe ; and what
they deduct is the value of the tithe. For instance, sup-
pose an acre of aralle land is worth in its quality 40s. per
annum, and is subject to full rectorial tithe ; then they would
deduct one-fifth for the value of the tithe, shich would re-
duce the value to thirty-two shillings per acre to let ; the
tithe would be worth eight shillings per acre yearly. So,
of course, if the quality of the land were worth thirty shil-
lings per acre, the rent would be twenty-four shillings, and
the tithe six shillings per acre, and so forth. If the land is
meadow land, then one-seventh or one-eighth is deducted
for the tithe ; if pasture, then only one-tenth per acre. The
reason why these different proportions are taken is this—
on arable land there is a certain cost of production ; namely,
the labour of cultivation, the seed and the reaping ; but the
tithe-owner, if entitled to the full rectorial tithe, takes a
tenth part of the gross produce, without taking into ac-
count the cost of production, with which he has no con-
cern. For instance—suppose there arc ten sheaves of
fifty
wheat, each worth five shillings to sell, then the whole are
worth intth
eeagccos
tuts
ay ftbye shillings ; but as the cost of pro-
ductionestimated at two shillings and six-
pence, the net value of the whole will be only one-half, or
twenty-five shillings, 'yet as the tithe-owner takes one sheaf,
being his tenth of the produce, without taking into account
any cost of production, which sheaf is worth to him five
them, ion of each
which is
shillings—in fact, ha receives one-fifth part of the net value
of the whole. Hence it is, ant on arable land, the value of
the tithe, in money, is estimated at one-fifth of the rent, or
of what ought to be the rent, according to its quality, per
acre, were it to be let tithe-free, So, again, if there are
tenrt
v shillings
haycocks,
e; a cbhu
tworthsuppose fi
iopu
rrt
httakes
oss shillings,tono ef
o the
production
o wholeduct are worth
torte
is one shilling, then the net value of the whole is thirty
shillings ; yet the tithorow
worth to him four shillings, and he, therefore, receives be-
tween one-seventh and one-eighth of the net value. In
Pasture land, where there is little or no cost of production,
his tithe is strictly the tenth ; the tenth calf, lamb, or quart
of milk, as the case may be. I have endeavoured to ex-
plain the principle, in order to bow the reasonableness of
the accustomed proportions of the money yalge of tithe to
the rent of the land, To be sure, arable land May become
meadow or pasture, or the contrary—so that it might be a
fairer and simpler plan to estimate the money value of tithe

of land in every species of cultivation at a medium propor-
tion—say at one-seventh of the rent of the land per acre,
according to its quality, were it to be let tithe-free.
Of course, if land is subject only to vicarial tithe, or to
some accustomed proportion not amounting to the full rec-
torial tithe, the calculation is easily made accordingly. Yet
even this plan is open to my preliminary observation, that
the price or value of money is always fluctuatinP: : if a
field is now worth 40s. per acre, 1-7th, or ss. Sid. may be
a fair medium value of the tithe per acre, but it does not
follow that that will be the case in fifty years' time.
But I must go back to where I commenced—" only let
us make a beginning." Let the present tithe system be
only once broken in upon—then, if the present plan does
not answer, some other one will be hit upon, which will
answer better ; and so by degrees we shall arrive at a great
amelioration of the condition of tithes. Only look at Par-
liamentary reform! How many sapient wiseacres declared,
that if Parliament were reformed one tittle, the English na-
tion would cease to be a nation : yet the said wiseacres
cannot now deny—dare not deny—that reform works well,
and that the English nation was never more prosperous ;
so of the reform in the Poor Laws, reform in Corporations,
reform in the East India Trade, &c. &c. &c. Nay, more
—the Tories swear, in the.face of the noonday sun, that
they always have been great Reformers ! It may be so ;
but it is very odd that the people never found it out. They.
solemnly assert and declare—" We are—we were—we have
been—we had been,—we will and shall be Reformers," in
all the moods and tenses. " Only, do let us into power once
more,—and by Styx and Acheron you shall see, what
hearty, upright, downright, thorough-going Reformers we
are." Luckily, there does not appear the remotest proba-
bility of the people giving them a chance. Now a word of
advice to the parsons : but stay, I forget I am writing to
The Sun—and I suspect The Sun very seldom illumines
your Tory parson. No—the St.Janzes's Chronicle brought
three days in the week in the butcher's boys greasy pocket ;
a walk into the market-town to get a sight of the Standard,
or the Post, or the old, old, very old Times, with the John
Bull on Sabbath evenings, is his delight.
I remain, Sir, your obedient servant,
JOHN YORKSHIREMAN.