Vicarial tithes. This sum averages 12s. per acre on 40 acres of land under a crop of corn, and 6s. 10d. per acre on 70 acres of arable land. The value of vicarial hay and clover tithes together, is generally found to average about half as much as corn tithes ; therefore, in order to find the value of each separately, divide the above average of full tithes, 7s., by 3, which gives 2s. 4d. the value of clover, hay and vicarial tithes, and leaves 4s. 8d. the average value of corn tithes on all the farm, including the grass land and fallow ground. So that in forming the rates payable in respect of rent or annual value, and tithes for the average of the above farm, their relative proportions would stand thus: And 4s. 8d. the average annual value per acre of the corn-tithe. On the above estimates, which are made on good land, it may be proper to observe, that the quantity and value of produce are so variable in different seasons and situations, that they cannot apply to all cases. The value of tithes, and the rates consequent thereon, can only be ascertained by making inquiry into the customs and prices of the neighbourhood, and judging from experience founded on the above principles of computation. The rent, assessments, and tithe together, form the annual value of land; and in proportion as the two latter increase in amount, the former, namely, the rent or annual rate, must be diminished, in order that a just equality may be pre served. value of tithes vary in different situations. . 178 MINES. are rateable mines. No mines THE statute for the provision of the poor, except coal made in the 43 Eliz., enacts, that coal mines are rateable property. None other mines, or fossil productions, being mentioned in that Act, it is held that none other are rateable. Several other species of mines, such as those of lead, tin, copper and iron, were worked at the time the above Act was made; and it has been since decided, that if it were meant by the Legislature to assess them to the relief of the poor, they would have been introduced into the statute. The reasons for their exemption have been stated as follows: They are liable to more hazard and expence, and are governed by particular laws; the worker of them is not always the owner of the soil; a local law gives the right of working, under certain regulations and conditions, to other persons than owners or lessors, or persons having any right or property in them. There is Leadmines. infinite expence and anxiety in finding lead mines, and the finder is obliged to pay certain proportions to the owner of the land; and there is a much greater risk in search after them, even so much as that a man may be ruined by it instead of succeeding." But in working lead or tin mines, demised for a number of years at a stated rent, and yielding lot and cope, and a certain sum, as sixpence or eight-pence for every load; if both these be received by the landlord, without risk or expence, he is rateable for the lot and cope according to their annual value, and also as that annual value may vary. It seems reasonable that property, so circumstanced, should be assessed, on the broad principle of every person contributing to the relief of the poor according to the benefit he derives in the parish where his profits arise. Lot and cope are a yearly revenue, not casual or accidental, but sure The lot and cope of mines is rateable. and profitable; and are held rateable, although the mine be exempt, from which the lot and cope are exacted. The tenant is not rateable for the profits he may derive from working the mine, therefore the ore is not twice rated. The proprietor of the mine is liable to the payment of poor-rates for lot and cope, whether he reside in the parish or not. The profit is made and becomes due, as soon as the metal or ore is got. In a case where a monied duty of sixpence per load was paid on lead ore raised from the mine; and although it did not appear whether the landlord resided in the parish, Lord Mansfield, Chief Justice, considered it as visible real property, for which the landlord was rateable wherever he resided. "The poorsrate," said he, "is not a tax upon land, but a personal charge in respect of the land. The present is a personal charge, by reason of the annual profits which the landlord receives out of the land, and which is not charged at all before to the poor. In general, the farmer or occupier of land, and |