Sir James Caird, in his book, entitled, “Landed Interest,” says, “Since the passing of the Tithe Commutation Act, in 1836 to 1876, the rent of tithable land increased from thirty-three millions a year to fifty millions a year. The tithe-rent charge in 1836 was four millions, and is about the same still.” He then asserts that the Church has lost two millions a year by the Act. In 1890, there is a considerable reduction in the rentals throughout the country, owing to agricultural depression. The repeal of the Corn Laws has led to the introduction of such large quantities of wheat from foreign countries, that our farmers, with their heavy rents, rates, taxes, and tithe-rent charges, are unable to compete with foreign producers. It is calculated that what is produced in England and Wales for the maintenance of the population, would only suffice for three months out of the twelve, and that nine months’ provisions are imported from foreign countries and from Ireland and Scotland. It is therefore doubtful that if the Commutation Act were repealed, whether the tithe-owners would receive more from tithes in kind than the gross rent-charge of four millions per annum. But it would be utterly unreasonable, and practically impossible now, to repeal this Act, as Church defenders want, and have a re-valuation; and even some go so far as to assert that the tithe in kind should again be collected. Now, one statement is sufficient to overthrow these assertions. The main object of the Commutation Act of 1836 was to prevent tithe-owners from receiving an increased quantity of tithes from increased agricultural improvements. So long as this system continued, landlords and tenants were always unwilling to sink capital in agricultural improvements, because a large part of the profits would be claimed by the tithe-owners who had not expended a shilling to realize these profits. But all this was changed by the Commutation Act; and, consequently, both landlords and tenants have expended, since 1836, enormous sums of money in improvements. Therefore, if there were now a re-valuation, it would be estimated upon present improvements, which it was the main object of the Commutation Act to prevent. And the re-valuation would be a gross injustice on those who sank their money in improvements. On the other hand, I must admit, in justice to the tithe-owners, that the repeal of the Corn Laws had never been anticipated when the Act of 1836 was passed, and it is an unquestionable fact that the repeal of these laws has brought about the present diminution of rent-charges, which are based upon the prices of three cereals, the most important being wheat, which has been and will be the most important and extensive article of importation from foreign countries, and its growing diminution of cultivation in England and Wales. The tithe, or tithe-rent charge being national property, and no compensation being made when the Corn-Laws were repealed, which