Tithe and Its Rating Author(S): Montague Barlow Source: the Economic Journal, Vol
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Tithe and Its Rating Author(s): Montague Barlow Source: The Economic Journal, Vol. 10, No. 37 (Mar., 1900), pp. 32-46 Published by: Wiley on behalf of the Royal Economic Society Stable URL: http://www.jstor.org/stable/2956928 Accessed: 16-06-2016 11:42 UTC Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at http://about.jstor.org/terms JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]. Wiley, Royal Economic Society are collaborating with JSTOR to digitize, preserve and extend access to The Economic Journal This content downloaded from 155.69.24.171 on Thu, 16 Jun 2016 11:42:15 UTC All use subject to http://about.jstor.org/terms TITHE AND ITS RATING.' ON the 22nd of June last a bill was introduced by Mr. Long into Parliament with the object of remedying an alleged injustice suffered by clerical owners of tithe; the bill, which received the Royal assent on 1st August, and is now law, relieves clerical owners of half the burden of rates levied on their tithe. The matter was fully and somewhat hotly discussed in the House before the measure finally became law: but the whole subject is still of great importance for two reasons: a good deal of miscon- ception exists as to the strength of the clergyman's case for relief; if the British Government is represented as grasping abroad, that isasnothing to the character for rapacity often given to the Church at home; and secondly the Act passed this summer only remains in force for two years, at the end of which time the whole question mnust again come up for consideration in Parliament. The subject involves points of considerable legal and historical difficulty, and it is only possible here to outline, as clearly as space allows, the chief landmarks on the field over which the battle has been fought. Tithe-rating has at any rate this satisfactory feature as distinct -from many Church matters which are now attracting attention. No question of party is involved: if the rain descends alike on the just and on the unjust, the hand of the rate collector is equally heavy on the clergyman who owns tithes, be he High, Low, Broad, or of any intermediate dimension. In discussing the rating of tithe we must get working notions of two words, (1) tithe, and (2) rates and rating, (I) Tithe-From the earliest times the Church preached to landowners the obligation of setting a tenth of all annual produce aside for pious purposes. The obligation was very gener- ally recognised even in Anglo-Saxon times, and came to be ' Being the substance of a Paper read before the Church Congress in the Imperial Institute, October 1899. This content downloaded from 155.69.24.171 on Thu, 16 Jun 2016 11:42:15 UTC All use subject to http://about.jstor.org/terms TITHE AND ITS RATING 33 considered a regular charge on the land, and statutory authority for enforcing the obligation was given by legislation as early as the time of Edgar.' Though the custoin varied in different parts, tithe was generally leviable in Eilgland on that which yields an annual return: such as:- a. Crops: e.g. Corn, hay, wood, flax, hops, vegetables, and fruit trees. b. Animal produce-such as tithe of calves, colts, pigs and deer, of wool and lambs; of milk, cheese, and even bees. c. Finally tithe of personal work in certain cases existed in some parts of England, such as of mills and fishing.2 On the other hand, mines and quarries, wild animals, or fish did not pay tithes, as not being capable of yielding an annual return.3 Originally a man might pay this tenth part of his produce to what Church or sacred institution he pleased,4 but it came to be recognised about the time of the Lateran Council (1180), that all tithe of produce within a parish was attached locally to the church of the parish and was payable exclusively to the parson: this practice did not, however, long continue, for during the next 3(0 years, up to the Reformation, many monasteries acquired advowsons and "appropriated " the benefices to themselves, putting in a deputy or vicar to perform the services: the monasteries retained the chief or great tithes, viz. on corn, hay, and wood, and paid the vicar by handing over to him the lesser tithes, t.e,, tithes on all other produce, which not only were' of less value, but were more difficult to collect.5 When the monasteries were dissolved in Henry VIII.'s time, these " appropriations " passed to the Crown, and thence into the hands of private persons or corporations. The legal conception of tithes is not very consistent or logical: 1 See Phillimore, Peel. Law, vol. ii., p. 1147. Selborne, Ancient Facts and Fictions concerning Churches and Tithes. G. Edwardes-Jones, History of Tithe in EIngland. Second Report of Royal Commission on Local Taxation, 1899, p. 8. 2 Burns's Eecl. Law (1842), Title, Tithes. Watson, Com.pleat Incumnbent (1712), C. 46, 1 Roll. Abr. p. 641 (1668). 3 Thus following the Levitical rule, Leviticus, xxvii. 30-32. 4 See Coke, Inst. II., p. 641: but contra Prideaux, On Tithes, p. 302; Lindwood, De loc. et Conducto. 5 Second Report on Local Taxation, 1899, p. 8. The difference between " great ' and " small " tithe depended on the nature of the produce, and not on the amount of the tithe. The original spiritual Corporations, assignees of the tithe, were called ,appropriators; the subsequent lay holders, after confiscation and grant from the Crown, were called impropritators. Appropriations required the consent both of the Crown and of the Bishop. No. 37.-VOL. X. D This content downloaded from 155.69.24.171 on Thu, 16 Jun 2016 11:42:15 UTC All use subject to http://about.jstor.org/terms 34 THE EICONOMIC JOURNAL from the point of view of the tithe-owner they are for most pur- poses regarded as real property, they are technically incorporeal hereditaments, and when in the hands of laymen descend like other real property to the heir-at-law on intestacy; like other real property they are subject to dower and curtesy, they caln be settled or willed or leased: and they come within the terms of the settled Land Act 1882 (Sec. 2, ? 10).1 On the other hand, from the point of view of the landowner, they are not treated as real property: as against him the parson's right to tithe gives the latter no estate in the land, it is mierely a personal right to a portion of the produce enforceable originally only by spiritual censures in the ecclesiastical Courts, and tithes were excluded from the relief given to agricultural land generallyin 1896. Not unnaturally the, actual collection of a tenth of the produce led to much unseemly friction between clergy and farmers: voluntary arrangements were therefore often entered into to secure a money payment in lieu of the actual produce: this fixed money payment was called a mzodus and might extend to the whole parish or only to some particular lands in it; by agreement between the landowner or occupier and the parson, the former sometimes paid the rates before handing over the tithe, the modus being of course reduced to the extent of the rates so paid. In 1836 the Tithe Commutation Act was passed whereby the varying share of the annual produce was to be commuted into a fixed money payment, arrived at by taking an average for the previous seven years.2 The commuted sum so ascertained, henceforward called a tithe rent-charge, was not, however, an absolutely fixed sum: the amount payable was to vary according to the current price of three crops, wheat, barley, and oats; in other words if the average tithe receivable by the vicar of St. Mary's, Anywhere, calculated on the average for the seven years preceding 1835 was ?100, that would have purchased in 1836 say 60 bushels of wheat, 150 bushels of oats, 100 bushels of barley. The vicar of St. Mary's will receive this year the money value of the same number of bushels of wheat, oats and barley: the price of these three crops has I See Bacon's Abridgmnent (1832), vol. viii., p. 2. 2 Deductions were allowed for any rates, charges, or assessment, to which the tithe was liable: also for expenses of collection, preparing for sale and marketing. In some cases where voluntary colm-positions had been made previous to the Act, additions to the average were made; see Appendix, vol. i., to Evidence of Royal Comm. on Loc. Tax., 1898; Memorandum of Rev. C. Stevens, p. 211; Memorandum of Mr. E. W. Peterson, p. 145. This content downloaded from 155.69.24.171 on Thu, 16 Jun 2016 11:42:15 UTC All use subject to http://about.jstor.org/terms -TITHE AND ITS RATING 35 falleni very mnuch during the last few years, so that during the current year our vicar's ?100 is worth to him only ?68 2s. 4d.1 It is important to notice exactly what the Act did: it secured to the tithe-owners a sum in money which though liable to some variation with the price of crops, was practically fixed, thus avoid- ing the friction of collecting and disposing of an actual tenth part of corn or wood from each farm: but at the same time it prevented the tithe-owner reaping the benefit he would have secured under the old system as years went on from better cultivation, and therefore increased annual production; that this increase of pro- duction has been considerable admits of little doubt: Sir John Caird, a tithe comnmissioner, estimated in 1876 that the Church was ?2,000,000