“ The limitation of time for recovery of tithes or estates in tithes, whether between rival claimants to tithes or tithe-owners or tithe-payers, if belonging to lay individuals or lay or spiritual corporations aggregate, is a period of twelve years, as in the case of other real property (37 & 38 Vict. c. 57) ; and in the case of spiritual corporations sole the period of limitation of actions, if any, is governed by the Limitation Act 1833, s. 29, already quoted, the act 2 & 3 Will. IV. c. too being held only to apply to demands of tithe in kind. ”

“ The Mishna (Ma'aseroth i. 1) says “ everything that is eaten and is watched over and grows out of the ground is liable to tithe."
History, as Selden showed in his learned and exhaustive treatise (History of Tithes 1618) , does not bear out this view? In the words of Hallam, “the slow and gradual manner in which parochial churches became independent appears to be of itself a sufficient answer to those who ascribe a great antiquity to the universal payment of tithes.”“
Long before the 8th century payment of tithes was enjoined by ecclesiastical writers and by councils of the Church ”

“ Enclosure Acts often gave a portion of the lands enclosed to the spiritual or lay rector and exempted the rest from tithes; and in other local acts a corn rent or yearly money payment was substituted for tithes. Except, however, where made under parliamentary authority, no composition for tithes, although made between the landowner and the parson or vicar with the consent of the patron and ordinary, bound a succeeding incumbent, the statute 13 Eliz. ”

“ Commissioners (now the board of agriculture) are appointed to execute the acts; a rent charge on all lands liable to tithes at the time of the passing of the first act is substituted for those tithes, of which the gross amount is ascertained either by voluntary parochial agreement, or, failing that, by compulsory award confirmed by the commissioners ”

“ By an act of 1860 (23 & 24 Vict. c. 93) a gross rent charge can be substituted for a commutation of tithes on common rights at a fixed sum per head; a gross rent charge made payablein respect of the tithes of a gated or stinted pasture rated to the relief of the poor may be apportioned thereupon and enforced in the method prescribed by the other Tithe Acts; a rent charge on commons may be commuted for part of the land or redeemed, if the landowners and persons liable for tithe so agree; and upon enclosure, a rate per head may be converted into a rent charge on the lands allotted. ”

“ A distinction is drawn in Deuteronomy between the ordinary annual tithe, which may not have been a full tenth, and the “whole” or “full tithe,” paid once in three years (Deut. xiv. 28, xxvi. 12) , which the legislator directs to be stored at home, and spent in feeding the poor. ”

“ As already indicated above, certain lands are exempt from payment of tithes while in the occupation of their owners, either by reason of their having been parcel of the possessions of any privileged order, or by reason of their being of the tenure of ancient demesne and exempt whilst in the tenure, occupation or manurance of the Crown, its tenants, farmers and lessees or under-tenants, although they are subject to tithes when aliened or occupied by subjects not being such ”

“ IV. c. 71, in case one-third part of such rent charge had been invested in the purchase of wheat, one-third part in the purchase of barley, and the remaining third part in the purchase of oats; and the respective quantities of wheat, barley and oats so ascertained shall be stated in the draft of every apportionment. The price at which the conversion from money into corn is to be made at the time of confirmation of such apportionment, according to the provisions of the said act, are 7s. oid. for a bushel of wheat, 3s. Iléd. for a bushel of barley and 2s. ”

“ I0 prohibiting any parson or vicar from making any conveyance of (inter alia) tithes, being parcel of the possessions of their churches, to any persons, except leases for twenty-one years or three lives. ”