As for these reasons the extinction of tithes was impracticable, a commutation of them has been attempted and has been found most successful. Dr. Paley, who saw so clearly the evils of tithes, himself suggested this improvement. "No measure of such extensive concern appears to me so practicable, nor any single alteration so beneficial, as the conversion of tithes into corn-rents. This commutation, I am convinced, might be so adjusted as to secure to the tithe-holder a complete and perpetual equivalent for his interest, and to leave to industry its full operation and entire reward." (Moral and Political Philosophy, chapter xii.) This principle of commutation was first proposed to be applied by the legislature to Ireland. In addition to the common evils of a tithe system, that country was labouring under another. The mass of the people, who are Roman Catholics, were paying tithes to a Protestant clergy. Resistance to the payment of tithes had become so general that a commutation was deemed absolutely necessary for the safety of the church of Ireland. It was recommended by com mittees of both houses of parliament in 1832, but not finally carried into effect until 1838.
The statutes for the general commu tation of tithes in England are the 6 & 7 Will. IV. c. 71, the 7 Will. IV. and 1 Vict. c. 69, the 1 & 2 Vict. c. 64, the 2 Sc 3 Vict. c. 32, and the 5 & 6 Vict. c. 54. Their object is to substitute a rent charge, payable in money, but in amount varying according to the average price of corn for seven preceding years, for all tithes, whether payable under a modes 01 composition, or not. A voluntary agree ment between the owners of the land and of the tithes was first promoted, and in case of no such agreement, a compulsory commutation was to be effected by con missioners. lu case of dispute, provision was made for the valuation and apportion ment of tithe in every parish. The rent. charge was to be thus calculated: the comptroller of corn returns is required to publish in January the average price of an imperial bushel of British wheat, barley, and oats, computed from the weekly averages of the corn returns during seven preceding years. Every rent-charge is to be of the value of such number of imperial bushels and decimal parts of an imperial bushel of wheat, barley, and oats, as the same would have purchased at the prices so ascertained and published, in case one-third of such rent charge had been invested in the purchase of wheat, one-third in barley, and the remainder in oats. For example, suppose the value of the tithe of a parish to have been settled by agreement or by award at 3001., and that the average price of wheat
for the seven preceding years had been 10s. a bushel, of barley 5s., and of oats 2s. 6d.; the 300/ would then represent 200 bushels of wheat, 400 bushels of barley, and 800 bushels of oats. How ever much the average prices of corn may fluctuate in future years, a sum equal in value to the same number of bushels of each, description of corn, according to such average prices, will be payable to the tithe-owner, and not an unvarying sum of 300/. The quantity of corn is fixed, but the money payment to the tithe owner varies with the septennial average price of corn. Land not exceeding 20 acres may also be given by a parish, on account of any spiritual benefice or dig nity, as a commutation for tithes to eccle siastical persons, but not to lay impro priators. (6 & 7 Will. IV. c. 71, s. By the Report in 1845 of the tithe commissioners, it appears that already voluntary proceedings have commenced in 9594 tithe districts ; 6964 agreement-i have been received, of which 6616 lave been confirmed; 4543 notices for mak Ha, awards have been issued ; 3324 drafts of compulsory awards have been received, of which 2821 have been confirmed ; 8338 apportionments have been received, of which 7919 have been confirmed. Of the whole business of assigning rent charges and apportioning them, about half is completed.
The complete and final commutation of tithes must be regarded as a most valuable measure. It is perfectly fair to all parties, and is calculated to add security aud per manence to the property of the church, and to remove all grounds of discord and jealousy between the clergy and their parishioners. Nor must we om it to mention an improvement in the mode of recovering tithes, consequent upon the commutation. There were formerly various modes of re covery, in the ecclesiastical as well as in the civil courts, and before justices of the peace, all more or less leading to unseemly liti gation. The present mode of recovering the rent-charge, if in arrear, is by dis training for it upon the tenant or occu pier, in the same manner as a landlord recovers his rent ; and if the rent-charge shall have been forty days in arrear, possession of the land may be given to the owner of the rent-charge until the arrears and costs are satisfied. Indeed, the whole principle of the Tithe Com mutation Acts is to strip tithes of the character of a tax, and to assimilate them as much as possible to a rent-charge upon the land.