He receives (94·95 × 61¾_d._ + 168·42 × 47¾_d._ + 242·42 × 32¼_d._) = £90 10_s._ 3½_d._ The 80th section of the Act says that “any tenant who shall pay any such rent-charge shall be entitled to deduct the amount thereof from the rent payable by him to his landlord, and shall be allowed the same in account with his landlord.” There are few instances in which the tenants deduct the tithes from their rents according to this section. The general practice is that the farmer, in his lease or agreement, agrees to pay the tithes himself to the tithe-owner, and the rent is computed accordingly. The tenant therefore pays the rent-charge for the landlord. If a tenant should take a farm without making any such agreement, then the 80th section comes into force. But in the other case the landlord contracts himself out of the 80th section. There is no doubt that the Legislature in 1836 intended that the landlords should pay the rent-charges, and thus prevent any friction which may occur in the collection between the clergyman and his parishioners. To remove this friction, the Government brought in a Bill in 1890. In the Commutation Act, although the rent-charge is to be paid by the landlord, yet the tithe-owner cannot bring an action against him for any arrears, but is bound by the act to distrain on the land. The tenant has therefore two landlords. Hence we find in years of agricultural depression that tenants who receive a deduction in the half-year’s rents from their landlord, seek also for a deduction from their second landlord, the tithe-owner. These applications are generally made to parochial incumbents, who prefer making the deduction asked for than run the odium resulting from distraints on the lands of their parishioners. Other tithe-owners, such as the Ecclesiastical Commissioners, impropriators, colleges, schools, etc., will make no deduction whatever, but sternly carry out the provisions of the Act by making distraints on the lands. Similar conduct was pursued before the passing of the Commutation Act. The parochial clergy, in the most sympathetic manner, accepted very low tithes in years of agricultural depression, but the clerical appropriators and all the impropriators strictly exacted every part of their tithes. When the Commutation Bill was passing through Parliament, it was urged that many landlords were often absent from the country for a considerable time, and therefore if the rent-charges were not paid, the tithe-owners would find it very difficult to get payment from absent landlords, who had no agents in the country. The law was therefore framed to enable the tithe-owners to distrain on the lands for arrears, just in the same manner as the landlords could distrain for arrears of rent. This was the origin of dual landlordism as it appears in the Act.