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 much better off than those who have recently caused their tythes to be valued. Most of the original valuations are already exhausted, and of course, the burden of augmentations falls much heavier upon proprietors whose tythes have been lately valued, than upon those who are possessed of the first valuations. In no case, however, can stipend exceed the amount of free tythes, and in numerous instances it does not amount to one half of it, the balance remaining with the proprietor as a fresh fund for a future augmentation. The proprietors of land may have some cause to complain of the Scottish tythe system, as they, in the first instance, were obliged to buy their tythes from the Titular, or Lords of Erection, at nine years' purchase of their proven value, and are now subjected to pay the whole of that value to the clergyman, provided the court of tythes or teinds in Scotland considers an augmentation of stipend to that extent as expedient and necessary. To the cultivator of land, or, in other words, to the improvement of the country, these things, however, are not of the slightest prejudice. Hence a rapid progress in agricultural improvement, for a century back, has taken place in every quarter of Scotland, which could not possibly have occurred, had tythe in kind, or its value in money, according to annual valuations, been paid by the occupiers.

Q. 3d. In what manner was the commutation effected? Did the Kirk resist?

A. The commutation, or, more properly speaking, the regulation of tythe in Scotland took place in 1633, in the way already described, though it was many years after before it could be carried completely into execution. The Kirk did not resist, because, in point of fact, its members, with the exception of a few Bishops, were not in possession of the tythes when the submission was made to King Charles. By the decreet arbitral afterwards pronounced, it is believed, the Kirk was very much benefited, for it secured every clergyman in a competent stipend, so far as the teinds or tythes in his parish were sufficient for that purpose. In short, a provision far more liberal than allowed to the Presbyterian clergy at any former period was at that time bestowed upon them a provision far exceeding what is given to the clergy of England; for though the dignitaries of that church are amply provisioned, it is well known that the great majority of those who bear the heat and burden of the day are by no means favourably dealt with.

Q. 4th. Have the landholders of Scotland derived advantage from the regulation of the tythe system?

A. It is difficult to answer this query in such terms as may be applicable to the country at large. Suffice it to say, that in general cases, had tythe, as formerly paid, been continued, its amount or value at this day might safely be estimated at six times of what is actually paid to the clergy of the country. But then it must be held in view, that the tythes were originally purchased from the titulars or lay-impropriators, and that nine years purchase-money was paid for them, which probably at the time was their full value, as land then sold at twelve years' purchase, whilst the interest of money was not less than eight per cent. Now, holding all these circumstances in view, and taking into consideration that a considerable expense, and not a little trouble, were incurred in the collection of tythes, it likely will appear, that any advantage gained by the landholders of Scotland from regulating the tythe system, has chiefly arisen from the improvements which in consequence were afterwards introduced, and the alteration which has since taken place in the value of money, as a good part of the tythe was valued according to the monied payments made to the titulars or their tacksmen.

Q. 5th. What is the general rate of clerical stipends in country parishes, independently of the manse and glebe? and what may be the differences between town and country stipends?

A. As the stipends of the clergy are in most cases paid in grain, or, in other words, paid in money according to the annual fiars of grain in each county, it is not easy to say what may be their amount communibus annis. Perhaps they may be estimated, independently of glebe, house, and garden, at something more than £200 per annum upon an average, though in many instances they amount to double that sum. In no case can a stipend be less than £150, because, in parishes where the stipend is less, and no funds