All tithes on the land-predial were to be paid to the rector of the parish in which the land was situated or the animals usually fed; all tithes on business occupation, to the parish where the tithe-payer was bound by law to receive the Sacraments. “Tithes personal,” says the author above quoted, “as of merchandise and of crafte, man shall payen to his parish church where he dwelleth and taketh his Sacraments and heareth his service, but tithes predial shall been payed to the church to which the manor and the land belongeth, unless custom be in the contrary.” Difficulties sometimes necessarily arose as to cases where flocks of sheep, etc., were at different times in different parishes, but by episcopal constitutions this was settled on the common-sense principle of dividing the tithe receivable, according to the proportion of the time spent in each parish. It was otherwise in the case of cattle feeding on land in several parishes--“horn with horn,” as the natives called such a practice; in this case the tithe was to be paid to the parish in which the permanent sheds of the cattle at the farmstead were situated. With difficulties of this nature it is not necessary to deal, and the foregoing examples are given merely to show how universal the practice was and how carefully the obligation was fulfilled. Bishop Peter Quevil, in the Synod of Exeter, held in 1287, lays down several principles which are to guide the authorities in the levying of tithes. It will be remembered that it is from these Constitutions that so much as to the practical working of the Church of England in the thirteenth century is known. From what he says as to tithes, it seems that there was growing up a practice of seeking to deduct the cost of production before counting the tithe. This might seem not unreasonable, but the bishop condemns it, and says that “expenses are by no means to be deducted first.” In the same way he refused to recognise as right any claim to set aside a tenth part of a field and to count as tithe of the whole whatever was grown upon that portion. So, too, in the west country a practice had grown up in certain places for farmers to refuse to pay their dues until the parson had given a harvest feast and a pair of gloves to the workmen. This is forbidden as contrary to law. In the same way, as the bishop says, “many and well-nigh unanswerable questions” arose in the levying of the tithe; but from time to time these were made the subject of synodal directions, as may be seen in Wilkins’ great collection, and in practice these difficulties would appear generally to have answered themselves by the application of a little common sense, assisted by a measure of good-will, which most certainly existed in those days.