Thereisnofarmerwhodoesnotcomputebeforehandwhatthechurchtithe，whichisaland—taxofthiskind，is，oneyearwithanother，likelytoamountto。
Thetithe，andeveryotherland—taxofthiskind，undertheappearanceofperfectequality，areveryunequaltaxes;acertainportionoftheproducebeing，indifferentsituations，equivalenttoaverydifferentportionoftherent。Insomeveryrichlandstheproduceissogreatthattheonehalfofitisfullysufficienttoreplacetothefarmerhiscapitalemployedincultivation，togetherwiththeordinaryprofitsoffarmingstockintheneighbourhood。Theotherhalf，or，whatcomestothesamething，thevalueoftheotherhalf，hecouldaffordtopayasrenttothelandlord，iftherewasnotithe。Butifatenthoftheproduceistakenfromhiminthewayoftithe，hemustrequireanabatementofthefifthpartofhisrent，otherwisehecannotgetbackhiscapitalwiththeordinaryprofit。Inthiscasetherentofthelandlord，insteadofamountingtoahalforfive—tenthsofthewholeproduce，willamountonlytofour—tenthsofit。Inpoorerlands，onthecontrary，theproduceissometimessosmall，andtheexpenseofcultivationsogreat，thatitrequiresfour—fifthsofthewholeproducetoreplacetothefarmerhiscapitalwiththeordinaryprofit。Inthiscase，thoughtherewasnotithe，therentofthelandlordcouldamounttonomorethanone—fifthortwo—tenthsofthewholeproduce。Butifthefarmerpaysone—tenthoftheproduceinthewayoftithe，hemustrequireanequalabatementoftherentofthelandlord，whichwillthusbereducedtoone—tenthonlyofthewholeproduce。Upontherentofrichlands，thetithemaysometimesbeataxofnomorethanone—fifthpart，orfourshillingsinthepound;whereasuponthatofpoorerlands，itmaysometimesbeataxofone—half，oroftenshillingsinthepound。
Thetithe，asitisfrequentlyaveryunequaltaxupontherent，soitisalwaysagreatdiscouragementbothtotheimprovementsofthelandlordandtothecultivationofthefarmer。Theonecannotventuretomakethemostimportant，whicharegenerallythemostexpensiveimprovements，northeothertoraisethemostvaluable，whicharegenerallytoothemostexpensivecrops，whenthechurch，whichlaysoutnopartoftheexpense，istosharesoverylargelyintheprofit。ThecultivationofmadderwasforalongtimeconfinedbythetithetotheUnitedProvinces，which，beingPresbyteriancountries，anduponthataccountexemptedfromthisdestructivetax，enjoyedasortofmonopolyofthatusefuldyeingdrugagainsttherestofEurope。ThelateattemptstointroducethecultureofthisplantintoEnglandhavebeenmadeonlyinconsequenceofthestatutewhichenactedthatfiveshillingsanacreshouldbereceivedinlieuofallmanneroftitheuponmadder。
AsthroughthegreaterpartofEuropethechurch，soinmanydifferentcountriesofAsiathestate，isprincipallysupportedbyaland—tax，proportioned，nottotherent，buttotheproduceoftheland。InChina，theprincipalrevenueofthesovereignconsistsinatenthpartoftheproduceofalllandsoftheempire。Thistenthpart，however，isestimatedsoverymoderatelythat，inmanyprovinces，itissaidnottoexceedathirtiethpartoftheordinaryproduce。Theland—taxorland—rentwhichusedtobepaidtotheMahometangovernmentofBengal，beforethatcountryfellintothehandsoftheEnglishEastIndiaCompany，issaidtohaveamountedtoaboutafifthpartoftheproduce。Theland—taxofancientEgyptissaidlikewisetohaveamountedtoafifthpart。
InAsia，thissortofland—taxissaidtointerestthesovereignintheimprovementandcultivationofland。ThesovereignsofChina，thoseofBengalwhileundertheMahometangovernment，andthoseofancientEgypt，aresaidaccordinglytohavebeenextremelyattentivetothemakingandmaintainingofgoodroadsandnavigablecanals，inordertoincrease，asmuchaspossible，boththequantityandvalueofeverypartoftheproduceoftheland，byprocuringtoeverypartofitthemostextensivemarketwhichtheirowndominionscouldafford。Thetitheofthechurchisdividedintosuchsmallportionsthatnooneofitsproprietorscanhaveanyinterestofthiskind。Theparsonofaparishcouldneverfindhisaccountinmakingaroadorcanaltoadistantpartofthecountry，inordertoextendthemarketfortheproduceofhisownparticularparish。Suchtaxes，whendestinedforthemaintenanceofthestate，havesomeadvantageswhichmayserveinsomemeasuretobalancetheirinconveniency。Whendestinedforthemaintenanceofthechurch，theyareattendedwithnothingbutinconveniency。