lands and some fees, the former arising from private donations of charitable and religious people, of whom Bishop Wilson was the chief. Tithes are, for the most part, a tenth of the produce of the soil; and are divided into great and small. The latter consist of the following articles, commuted in the year 1643, into the annexed annual sums of money: The tithe of eggs was long before settled thus: One hen...... one egg. One cock, if the only one, two eggs. These were to be brought to the church on every Easter-sunday, and it was usual for the minister to debar his parishioners from the communion, till the proper offering had been made. This practice was abolished in 1643: the ministers were ordered to receive their parishioners to the communion on the Easter Sunday, and the people were ordered to pay their small tithes on one of the two following days *. The great tithes are taken from the farm, the Statute, 1643. farmer having given due notice to the proper person. Some of the estates are tithe free, the owners. having purchased the tithes of one of the Lordproprietors, who was authorized to sell them by an act of the English parliament. Others pay a modus, usually a very small one, in lieu of payment in kind. The Calf of Man does not, nor, I believe ever did, pay any tithe: nor should it do so, since it has not any church or minister to support. It is also free, and justly so, from all internal taxes, having no highways of its own, and receiving little advantage from those on the main land. There was formerly a tithe upon all fresh fish landed; upon ale brewed; and a tithe of twopence a year upon every man who was engaged in any science or occupation, even if he used it only three times in a year. The tithes of a parish are frequently farmed by one person, who finds it his interest to make a composition with the farmers individually. Those of Rushen parish are now let for 150l. per ann.. and this is thought to be superior to an average of all the parishes. The clergy are entitled to a few perquisites, such as church-mortuaries of eight shillings from any deceadent, leaving twenty shillings or upwards, in personal effects. The clerk and the church-warden, as well as the minister, deserve a remuneration for their trouble. The former had fourpence a year for every plough, and one penny from every person who did not keep a plough, but kept smoak, and also a trifling mortuary. These sums are now raised, and have some others added to them. The latter officer is elected for only one year, and is not, I believe, entitled to any other compensation than the service in their turn of his fellow parishioners. The coroner was entitled to four-pence a year for every quarter-land, and to one penny for every mill, intack, or cottage. Most of the civil officers have some fee from the person employing them. Every quarter-land used to contribute, annually, two shillings, and every intack sixpence to the Lord, in place of carriage-services for building or repairing forts and houses, an old feudal custom. For the last forty years they have been falling gradually into disuse: the people refused payment, and they are not now demanded. The Lord's prerogatives of mines, wrecks, treasure-trove, and some other things, should scarcely be considered as a revenue, derived from the public, and consequently are not mentioned here. The other public services are the civil and military establishments of the country, and the making and repairing of harbours, paid for, since the revesting-act, by the British government, who, on the other hand, have the receipt of the custom-house revenue. The act, which passed immediately after the revestment was relative only to trade, and to the prevention of any future smuggling. The old duties were continued till two years afterwards, when they were all repealed, and the following new ones levied : British spirits Quantity, not to exceed 10 per gal. 50,000 gal. pr. ann. Rum * It must be understood that, although brandy is mentioned among the articles to be imported at Douglas, the importation of all spirits, except British spirits and rum, is prohibited. |