Chapter XVIII: The Commutation Act of 1836, pages 201-215

Tithe a tax on industry, 201. Paley’s and Adam Smith’s views on
tithes, 201. Lord Althorp failed to solve the tithe problem, 202. Sir
R. Peel’s scheme, 202. Lord Russell’s Commutation Bill, 202, 203. The
principle of the Commutation Act, 203. Lord Russell said, “Tithes
were the property of the nation,” 203. Formula for finding the
tithe-rent charge for any year, 204. The wording of the 80th section,
by which the landlord is to pay the tithe, 204, 205. But generally
the tenant contracted himself out of this section, 205. The injustice
of tithe-rent charges on one kind of property, 206. A re-valuation
would be unjust and impracticable, 207, 208. The repeal of the Corn
Laws an injustice to the tithe-owners, 208. Difference in amount
between tithe and tithe-rent charge, 207.

_Redemption of Tithe-rent Charges._ The difficulty in dealing with
this question, 209. Everything turns on the word “value,” 209. Are
we to start from “par value” or “current value?” 209. £100 commuted
value should not be sold for less than £2,000, and reasons given,
210. Gross value of the tithe-rent charge of England and Wales, 210.

_Extraordinary Tithe-rent Charge._ The Middlesex market-gardeners
influenced Lord Russell to introduce the above in his Bill, 211. The
tax is against the principle of the Commutation Act, 211. Duty on
hops repealed in 1862, p. 213. Market Gardens Act of 1873 and its
origin, 213. The Act of 1886, no new extraordinary charge to be made,
213. And to redeem such charges that were made under previous Acts,
213. An annual rent-charge free from rates on the redemption money in
lieu of the extraordinary charge, 213, 214.

CHAPTER XIX.

_Tithes of Church in Wales, pages 216-224._

The gross commuted value of the Tithes in the four Welsh dioceses in
1836, p. 216. The same in 1890, p. 217. The clerical appropriations
in Bangor, Llandaff, St. Asaph and St. David’s, 217-221. The
Vicars-choral of St. Asaph, 219. The amount of tithe-rent charge
in possession of the Ecclesiastical Commissioners in each of the
thirteen counties in 1890, p. 223. Amount still outstanding on
leases, p. 223. The annual payments of the Common Fund to the Welsh
bishops, chapters, Archdeacon Lampeter, and parochial incumbents, p.
223. The net income derived from Wales, 224. The total gross revenues
of the four Welsh dioceses from all sources, 224. Population of
Church people and of Dissenters in the four dioceses, 224.

CHAPTER XX.

_Tithe Act, 1891, pages 225-242._

1. Liability of owner to pay tithe-rent charge, 226. 2. Recovery of
tithe-rent charge through county court, 227. 3. Rules, 229. 4. Lands
occupied rent free, 230. 5. Restrictions as to costs, 231. 6. Rating
of owner of tithe-rent charge, 231. 7. Power of appeal, 232. 8.
Remission of tithe-rent charge when exceeding two-thirds annual value
of land, 233. 9. Definitions, 235. 10. Commencement and application
of Act, 236. 11. Repeal, 237. 12. Extent of Act and short title, 237.
13. Schedule of fees, 238.

_Remarks upon the Act._

One of the main objects in passing this Act, 238. County court, a new
machine, removing friction between tithe-owner and tithe-payer, 239.
The tithe-payer cannot be imprisoned for non-payment, 240. Provision
made to prevent collision between landowner and tithe-payer, 240.