In the “Englishman’s Brief for his National Church,” to which I have before referred, it is asked (Q. 21), “Is it not hard on the cultivators of land that they should have to pay tithes on its produce?” The answer given is, that there is really no hardship in the matter. “If a person rents land which in every respect is tithe-free, he pays so much more rent for it; if it be subject to tithes, he pays so much less. In any case he pays the same amount,” etc. This answer was written for the purpose of misleading the reader. The landlord will try to get as high a rent for his land which is not tithe-free as the landlord who has his land tithe-free. But another important question arises. Why should the whole burden of paying tithes fall upon land? There was a time when personal tithes were also paid. Scripture was quoted in support of these tithes. But they are all now abolished, and only land—and not all the land—has to pay tithes. The Earl of Selborne makes the following remarks in his pamphlet: “The Endowment and Establishment of the Church of England.” “The rectorial tithes of Selborne, which belong to a college at Oxford,[251] were in 1882, £447; the vicarial tithes, which alone belong of right to the Vicar of Selborne, were £336. The rectorial or lay tithes of two parishes in Basingstoke also belong Magdalen, Oxford, were in the same year £1,617. A lady received the rectorial tithes of Bishop’s Sutton, amounting to £1,431; and one of the London Companies, those of Chertsey, amounting to £1,112.” I have placed in the Appendix a statement as to the recipients of the clerical appropriations; also the impropriations of colleges, schools, hospitals and charities, as they appear in the Tithe Commutation Return of 1887.