The statutes for the general commutation of tithes in England are the 0 & 7 Wm. IV. c. 71, the 7 Wm. IV., and 1 Viet. c. 69, the 1 & 2 Viet. c. 64, the 2.h 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 sodas or composition, or not A voluntary agreement between the owners of the land and of the tithes is first promoted, and in case of no such agreement, a com pulsory commutation is effected by tithe-commissioners ; provision being made for the valuation and apportionment of tithe in every parish of England and Wales. Laud not exceeding 20 acres may also be given by a parish, on account of any spiritual benefice or dignity, as a commutation for tithes to ecclesiastical persona, but not to Lay inipropriators.
The complete and final commutation of tithes must be regarded as a most valuable measure. It is perfectly fair to all parties, and is calcu lated to add security and permanence to the property of the church, and to remove all grounds of discord and jealousy between the clergy and their parinhionera. Nor must we omit to mention an improve
ment in the mode of recovering tithes, consequent upon the commuta tion. There were formerly various modes of recovery, in the ecclesi astical as well as In the civil courts, and before, justices of the peace, all more or loss leading to unseemly litigation. The present mode of recovering the rent-charge, if in arrear, is by distrainiog for it upon the tenant or occupier, in the same manner as a landlord recovers his rent; and If the rent-charge shall have been forty days in arrear, possandon 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 Commutation Act Is to strip tithes of tho character of a tax, and to assimilate them as much as possible to a rent-charge upon the land. [Manse; Suter.]