The Sun.
London, England, 1834-03-07 00:00:00

IRISH TITHE COMMUTATION BILL.

(From the Times.)
[The following analysis of this bill bas been fur-
nished by a very able correspondent.]
Upon a perusal of Mr. Littleton's Irish Tithe
Bill, we find that the arrangement divides itself into
two great heads, the first providing for the pay-
ment of the titheowners during such period as the
land-tax, established in lieu of the compositions for
tithes, may be unredeemed and collected by the
Commissioners of Woods and Forests; and the se-
cond regulating the manner in which this land-tax
is to be redeemed, and the proceeds arising from
such redemption applied to the benefit of the
clergy and impropriators. It appears that, until
the land-tax shall be redeemed, the titheowners
will receive the amount of their present incomes,
subject to such deduction as may be found just in
each individual case, with reference to the actual
costs, and expenses, and losses on collection to
which this species of property may have been sub-
ject on an average of ten years " anterior " to the
commencement of the late generalresistance in 1831.
The Crown will meanwhile levy the whole amount,
and the surplus beyond the sums payable to the tithe-
owners will be applied to defray the expenses of carry-
ing the measure into execution. So soon as the
redemption shall be effected, the redemption moneys
will be applicable to the purchase of land, and in-
vested meantime, as the deposits of the Savings
Banks, by the Commissioners for Reduction of the
National Debt, in Government Securities, yielding
an interest of 21d. per cent. per diem. The amount
of the redemption money is to be fixed with refe-
rence to the value of land in each county. It will
be borne in mind that the whole of the tithe of Ire-
land has been compounded, so that the amount is as-
certained, and all such contest as may arise in England
with regard to the amount of the tithe, or its just pro-
portion to the rent, is excluded. The tithe in Ir cloud
is now a certain definite sum charged up on each indi-
vidual holding, and the land-tax substituted by Mr.
Littleton's bill is of equal amount, differing from the
composition for tithes abolished by this bill, only in
the circumstance of its being payable to the Crown
instead of the parson or impropriator. It is clear
that an annual payment of this kind, charged upon
land, must bear a certain proportion to the value
of that land; and as it would be obviously
impossible to fix any specific and stable value
on such a property as tithes, no other criterion exists
for determining the rate at which they ought to be
purchased or redeemed, than may be obtained by
reference to the value of the land. But tithes can-
not, under any circumstances, be deemed to be of
equal value with land, the political importance, and
other incidents belonging to landed property, con-
ferring upon it/ value superior to that of any income
in money, however well secured. Mr. Littleton
assumes that this difference may be fairly computed
at one-fifth, or that an annual income of 1001. per
annum in tithe is equivalent to an annual income of
about 801. in land. On this assumption tithe in
Ireland is worth four-fifths of the same number of
years' purchase as land; and it is therefore proposed
to fix the redemption money at four-fifths of the
average number of years' purchase at which land
has been commonly sold in each county, the value
of land varying so much in Ireland (from 28 to
18 years' purchase), that any general rate of re-
demption would work the greatest inequality and
injustice. The effect of this arrangement is,that for
every 100/. of tithe which each titheowner now pos-
sesses, he will have land yielding an annual income
of 80/. This income will be enjoyed without any
deductions whatsoever, the deductions to which
the payments to be made in the first instance, while
the tax is in the collection of the crown, being no
longer applicable when that tax is redeemed. The
smallest consideration will show that if land can be
obtained in sufficient quantity for the desired in.
vestments, the titheowner cannot by possibility
sustain any greatet loss than this twenty per cent.,
which constitutes the difference between 100/.
and 80/. He is to have for his tithe a sum
equal to four-fifths of the sum for which land
yielding an annual income equal to the amount
of the tithe might be bought. That four-fifths
invested in land on the same terms will necessa-
rily purchase a quantity of land yielding annual
profits equal to four-fifths of the tithe. But it
might be doubted if land could be obtained in
sufficient quantity t,o effect this investment; and
with a view to meet that difficulty, provisions
enabling otherwise incapacitated persons, or persons
having qualified estates, or infirm titles, to sell for
the purpose of such investments, are supplied by
the bill, so that a vast quantity of land, from which ,
ordinary purchasers are shut out, will be rendered ,
available. Of the effect of these provisions convey-
ancers can best appreciate the importance. It is
also proposed, that in order to afford time for these
investments, and to guard mean time against any
diminution of the titheowner's income beyond this
sum of 20 per cent., every person redeeming with
money shall, in addition to the redemption-money,
pay such an additional sum as may be necessary,
together with the interest of 21c1., yielded by the
redemption moneys, in the hands of the commis-
sioners
for the reduction of the National Debt, to ,
make up four-fifths of the amount of the tithe for
two years; during which period it is presumed land
may, with ordinary diligence, be obtained. The
great advantage afforded by this plan to the tithe-
owners cannot be questioned by any candid person.
The Government first interferes to rescue their pro-
perty from the annihilation with which it is now
threatened, and having conferred a value upon it,
offers it for redemption or sale on terms which,
while they must be considered liberal to the land-
owner, will yet afford the means of securing the
clergy in the possession of an income less only, in
the worst cases, by a per centage which, in the state
of tithe property for many years past, would not
have sufficed to cover the expenses of the collection.
We have not at all referred to the change in the
land tax which is to take place in respect of so
much as may be unredeemed on the Ist November,
1839. That is entirely a matter between the
Crown and the landowners, and is simply that the
portion of land tax unredeemed shall become pay-
able by the owner of the first estate of inheritance,
or other equivalent interest in the Lind, under the
name of a rent charge, which in that shape will be
redeemable by the owner of the land, or saleable
like quit rents in the market.
As respects the landowners, we have said that
the arrangement is liberal. However valueless or
unmarketable tithe may now be, it is yet an existing
and a prior charge upon the land, which the land-
lords cannot suppose they will be allowed to appro-
priate to themselves. Mr. Littleton's plan will,
however, enable them to exonerate their estates
from the burden by the payment of such a sum as
may be necessary to produce an annual income of
four-fifths the amount of that charge, so that they
will gain a clear bonus of 20 per cent., this bonus
having been formerly lost both to landlord and tithe-
ooner, and expended in the payment of lawyers,
bailiffs, and tithe proctors. Nor wiff the most em-
barrassed landowner be without the means of find-
ing the money with which to redeem the tithe.
'The bil enables him for that purpose to create a
s.nortgage, having priority over all other charges and
urcumbrances—a priority which the tithe now has,
and which nobody can therefore object to allow to
the charge created for the purpose of redeeming it.

SPEAKERS OF THE HOUSE OF LORDS.—
Yesterday a curious circumstance happened in the House
of Lords. Though three Speakers were appointed by
COmmission at the commencement of the present session—
namely, the Lord Chancellor, the Earl of Shaftesbury, and
Lord Wynford, not one of them was in attendance when
the House assembled. In that emergency the Duke of
Speaker pro tem., and accord-
Richmond was appointed
ingly occupied the Woolsack during their Lordsl.ips'sitting.
The ex-Ley of Algiers, describing the indo-
mitable hatred between the,Algerines and the Tunisians,
said, at Paris, in 1531, that if a native of each place
were to be boiled together in a caldron, and suffered to
cool, they would immediately separate.

IMPERIAL PARLIAIIENT.

HOUSE OF LORDS, Milten6.

The Loan CHANCELLOR took his seat on the wool
sack shortly after five o'clock. .

Mr. Tomlines from the Treasury, and Mr. Preston from
the East India House, presented papers.
Lord WYNFORD presented petitions from the
inhabitants of Mastertop, and several other places
in tle counties of Wilts and Somerset, praying their
lordships to protect the established church. The
petitioners hoped that their lordships would not suffer an
institution founded, as they believed, upon the Bible, to be
uprooted, but would take care that it should descend to
their successors with the same purity as it had been
handed down to them by their ancestors.
OBSERVANCE OF THE SABBATH.

Lord WYNFORD stated, that a few evenings ago a
noble ft iend of bis (Lord Konyon) had given notice of his
(Lord Wynford'b) intention to move for leave to bring in
a bi►l for the better observance of the Sabbath. As,
however, be understood it was intended to bring forward
a measure upon tie .subject, he should wait until that
measure was introduced before he made his motion. He
therefote would for the present withdraw it.