tax than a permanent money tax. If corn rose from 4 l. to 5 l. , the tithes on the same land would advance from eight to ten shillings.
Neither tithes nor a money tax will affect the money rent of landlords, but both will materially affect corn rents. We have already observed how a money tax operates on corn rents, and it is equally evident that a similar effect would be produced by tithes. If the lands, No. 1, 2, 3, respectively produced 180, 170, and 160 quarters, the rents might be on No. 1, twenty quarters, and on No. 2, ten quarters; but they would no longer preserve that proportion after the payment of tithes: for if a tenth be taken from each, the remaining produce will be 162, 153, 144, and consequently the corn rent of No. 1 will be reduced to eighteen, and that of No. 2 to nine quarters. But the price of corn would rise from 4 l. to 4 l. 8 s. 10⅔ d. ; for nine quarters are to 4 l. as ten quarters to 4 l. 8 s. 10⅔ d. , and consequently the money rent would continue unaltered; for on No. 1 it would be 80