_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hops repealed in 1862, p. 213.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.