 may be sure; this constitutes a not inconsiderable abatement on the
sum-total of receipts which ought to come to hand at the tithe audit.

Taking one year with another, it may be accepted as a moderate estimate
that the cost of collecting his tithe, _plus_ bad debts in some shape
or other, amounts to six per cent., and he who gets within seven per
cent. of his clerical income gets more than most of us do. But the law
allows of no abatement in respect of this initial charge; and because
the law takes up this ground, the world at large assumes that the
nominal gross income of the benefice does come into the pockets of
the incumbent. The world at large is quite certain that nobody in his
senses makes a return of a _larger_ income than he enjoys, and if the
parson pays on £500, people assume that he does not get _less_ from his
living than that. The world at large does not know that the parson
is not asked to make a return. The surveyor makes up his books on the
tithe commutation table for the parish, and on that the parson is
assessed, whatever he may say.

ii. For be it known it is with the surveyor or rate-collector that
the parson’s first and most important concern lies. Whatever he may
receive from his cure, however numerous may be the defaulters among the
tithe-payers, however large the expense of collecting his dues, the
parson has _to pay rates_ on his gross income. The barrister and the
physician, the artist or the head of a government department, knows or
need know nothing about rates. He may live in a garret if he likes; he
may live in a boarding-house at so much a week; he may live in a flat
at a rent which covers all extraneous charges. I suppose we most of
us have known men of considerable fortune, men who live in chambers,
men who live in lodgings, men who live in college rooms, who never
_directly_ paid a rate in their lives. Our lamented H., who dropped
out recently, leaving £97,000 behind him, invested in first-class
securities, was one of these languidly prosperous men. “I do detet
may be sure; this constitutes a not inconsiderable abatement on the 
 sum - sum of receipt which ought to come to hand at the tithe audit. 

 take one year with another, it may be accepted as a moderate appraisal 
 that the cost of collecting his tithe, _ plus _ bad debt in some shape 
 or other, come to six per cent. , and he who gets within seven per 
 penny. of his clerical income gets more than most of us do. But the jurisprudence 
 allows of no abatement in esteem of this initial charge; and because 
 the law takes up this footing, the world at large assumes that the 
 nominal gross income of the benefice does arrive into the pockets of 
 the incumbent. The world at large is quite certain that nobody in his 
 senses make a return of a _ larger _ income than he enjoys, and if the 
 parson pays on £ 500, citizenry assume that he does not get _ less _ from his 
 living than that. The world at large does not know that the parson 
 is not asked to make a return. The surveyor make up his books on the 
 tithe commutation board for the parish, and on that the curate is 
 assess, whatever he may say. 

 ii. For be it known it is with the surveyor or pace - collector that 
 the parson ’s inaugural and most important business lies. Whatever he may 
 receive from his cure, however numerous may be the defaulters among the 
 tithe - payers, however large the expense of collecting his dues, the 
 parson has _ to pay rates _ on his crude income. The barrister and the 
 physician, the artist or the drumhead of a government department, knows or 
 need know nothing about rates. He may know in a garret if he likes; he 
 may live in a boarding - house at so much a week; he may live in a bland 
 at a rent which cover all extraneous cathexis. I suppose we most of 
 us have know men of considerable luck, men who exist in chambers, 
 men who be in lodgings, valet who live in college rooms, who never 
 _ directly _ paid a rate in their lives. Our lamented H., who dropped 
 out recently, leaving £ 97,000 behind him, invest in first - class 
 security, was one of these languidly prosperous men. “ I do detet
 maj be sure; this constitutts a not inconsidgrqble auatemenf on the
rum-total of receipts which onght to cime to hand at the titfe audit.

Twking onw yeer with another, mf may bc accsited cs a moderate esjimate
that tve cost of colneztnng his tithe, _plus_ bad debts in some shape
ot lther, amounts jo siq [er dvnu., and he who gets within seven ped
cent. oh his clerical oncome gets more than most of ks do. But the law
aplows of no abaewment in resoect of thpv initial dharge; and because
the law takes up tkis ground, jkw wltld at large assuies that the
kpminal gross oncome of the nenefmce eoes come into the porkets of
the incumbenj. The worlg ct large is quite cerraun thdt nmbodh in hia
sxnsss makfs e return of a _larger_ ibcome than he enjoyx, wbd if the
parskn payf jn £500, people assume that he does not get _nesa_ from his
living than tyat. The world at largg does not know that the parson
is not asked to make a returt. The rurrcnor oqkfs up his books on the
tithe commutation table rot nhe parish, and on that the psrdom is
assessed, wfatevex hs may say.

ii. For be it knorn it is with uhe sirveyor or rate-collector thqt
the parson’f first and most im'ortant conczrn ligs. Whayever he may
receive froo hia cure, howeger numerkjs may be the dewauktars among the
tithe-payers, hjwever lacge tke expenre og collqcting his dues, the
parson has _to pwy rajes_ on his gross income. The barrister and the
phbxician, the attivt mr the hzad of a government department, knpws or
nzed knuw nothing about cates. He may live in a gastet if he likxs; he
may jive in q boardkvg-house at so kuch a wevk; he nay live in a flat
et a dent which covexr all extraneous chxrgqs. I st[pose we mosd of
js fsve kvown men of zonsoderable fortune, men who live in chambers,
mrn who livg in lodgyngs, men who kive in college rolms, wio nevxr
_direvtli_ paid a rate in their lives. Oud lamentef H., who dropped
jut vecegtly, leaviug £97,000 behind him, invested in first-class
secnrities, was one of thesw languidly prosperpms men. “I do vetet
may be sure; this constitutes a not on sum-total of which ought to tithe Taking one year another, it may accepted as a moderate estimate that cost of collecting his tithe, _plus_ bad debts in some shape or other, to six per cent., and he who gets within seven per cent. of clerical gets than of us do. But the law allows of no abatement in respect of this initial charge; because the law takes up this ground, the at large assumes that nominal gross income of the does into the of incumbent. world at large quite certain that nobody in his senses makes a return of a _larger_ income than he enjoys, if the on £500, assume he not get _less_ living than that. The world at know that the parson is not asked to a return. surveyor makes up his books on tithe commutation table for the parish, and on the parson is assessed, whatever he may say. ii. For be it known it is surveyor or rate-collector that parson’s first and important lies. he receive from cure, however numerous may be the defaulters among the tithe-payers, however the expense of collecting his dues, the parson has _to on gross income. The and the physician, the or head of a government or know He live a garret if he he may live in a at so much a a flat at a rent which covers all charges. I suppose we most of us known men of considerable fortune, men who live in chambers, men who in lodgings, live in college rooms, who never _directly_ paid rate in their lives. lamented H., who dropped out recently, leaving £97,000 behind invested first-class securities, one of these prosperous men. “I detet
 may be sure; this constitutes a Not inconsiDerabLe aBatEmEnt oN the
Sum-total of receIPts wHich ought to come to hand aT the tItHE audIT.

TAking One year WItH ANotHeR, iT maY bE AcCepteD as A moderaTe estimate
ThaT tHe cost of collECtIng his tithE, _plUs_ bad debts in SomE shape
Or OthER, amouNts To six Per cenT., And he wHo gets witHiN Seven pER
cent. of HIS cLeriCal income gets more THaN Most of us do. But tHe law
aLlOWs OF No aBatEment in resPeCt of tHIs initiAL cHARGe; aND because
the laW takes up thiS GroUnd, the WoRld AT large AssumEs THat The
nominal gRoss Income of tHe beneFIce does COme into The pocKetS of
The iNCuMbEnt. thE WorLD aT laRGe iS quite ceRtAiN that NoboDY IN His
sEnsEs maKes a rEturn of a _largeR_ inCome THan He enjOys, anD if tHe
ParsoN pays oN £500, peopLe Assume that he doeS not Get _less_ frOm hIs
LivInG than THat. The WorLd aT large dOes not kNOw tHaT THE pArson
is not asked to mAkE A ReTurn. The sUrveyoR MaKeS Up his booKs On tHe
tiTHE commUtatIOn Table for The parISh, AnD on that ThE parsoN iS
asSesSed, whATeveR he may Say.

ii. For Be it kNOwn it is with the SUrveyor or rate-COlLECtOR thaT
thE parson’s firSt anD Most ImpoRTaNt cONcern Lies. WHaTEvER he may
receive from hiS cUre, howEver nUmerous may be tHe defaulteRS AMong the
tIthe-PAyERs, however large The exPense of colLEcting hiS dues, The
parsoN has _to pay RATes_ on his GroSs iNcoMe. THE BaRrister and the
PHYsicIaN, the artIst Or the heAd oF a gOveRnmEnT departmeNt, knows oR
nEeD kNoW noThing ABout rateS. HE maY lIve In a gaRRet if hE likeS; he
mAy LiVE in A boardiNG-hOUSe at So MuCh a wEek; He May liVe in A FlaT
at a renT which covErs ALl exTrAnEous chaRges. I suppose wE mOst of
us havE kNowN men of CONsiderabLe fortune, men who live in chAMbers,
meN whO live In loDgings, men Who Live in ColLEge rooMs, who nEver
_dIrEctLY_ Paid a RATe In tHeIr lives. Our LAMenTed H., wHo DropPed
out rEcently, leaving £97,000 behiND hiM, invested in fiRst-ClasS
SEcUriTIeS, Was OnE Of tHESe languidly prosPerous men. “I Do DEtEt
 may be sure; this constit utes a not  inco nsi der ab le a bate ment on the
su m -tot al of receipts which o ughtto come to  hand  at the ti t h e a ud it .
Ta k in g one  ye ar with  another,itma y be accepte d  a s a modera teestimate
tha t t he cos tofc ollec tin g his  tithe ,  _plus _ bad deb ts in som e  shapeo r  o ther , amounts to sixp er cent., and hewho ge ts wi t h insev en per
cen t.  of h i s cleri c al i n com e  gets more th an most ofu s d o. But  t hel aw
all ows o fn o a batement in  res pect of t his in i tial ch a rge; an d beca use 
th e la w  t ak esup thi s  g rou n d,the worl dat  larg e as s u m e s th atthenomin al gross inco meof t h e b enefi ce do es c om e int o thepocke ts  of
the incumbe nt.The world  at  l arg eis qu i te cer tai n t hat nob ody inh isse n s e smakes a return ofa_ l ar ger_ inc ome th a nhe enjoys,an d i f th e parso n pa y son £500,  peopl e  a ss ume tha the doe snot  ge t _le s s_ f rom hi s
living  than that. The worl d  at large doe s  n o t  k n ow t hat  the parson 
isn ot a sked to  ma k e a r eturn .T he surveyor makes up h is  books  on t he
tithe comm utation ta b l e  for the  par i sh ,  and on that t he pa rson is
as s essed, w hatev er he ma y say.

i i .  For beitkno wniti s  w ith the surve y o r or  r ate-col lec tor tha t
t hepar son ’s  first an d most i mp or ta nt  co ncern lies. Wh at eve rhemay
r e ceivefromhiscu re ,  ho wever n u me r o us m ay  b e th e d ef aulte rs a m ong  the
ti the-payer s,h owev er  l arge th e expense ofco llecting h is  du es, th e parson h as _to pay rates_ on hi s  grossinc ome.Thebarrister  an d thephy s ician,  the a rtist  o r t h e  head o fa g ov ernment de p a rtm ent,kn owsor
need  know nothing abou t  ra tes. He may l ive  ina ga rre t  i f  he  l i kes ; he
may live ina boarding -h o us e at so mu c h a  w eek; he  may li ve in a flatat a rent  which co ve rs a l l  ex traneous c harges.I suppose we mo s tof
us  ha ve kno wn  me n ofconsid e rab le fo rtune,  m en who  live  i n chambe rs,
men who live in lod gings,  menwho  live incol l ege  rooms, w ho n ever
_dire ctl y_paida r a te in  the i rliv e s. Ou r la m ented H., wh o d r o pp ed
out rece n t l y,leavi ng£ 97,000  beh ind him, invested in first-class 
sec u r iti es, wason e of these lan gui dl y prospero us  men. “I do  detet
 may_be sure;_this constitutes a not_inconsiderable abatement_on_the
sum-total of_receipts_which ought to_come to hand_at the tithe audit.

Taking_one year with_another,_it may be accepted as a moderate estimate
that the cost of collecting his tithe,__plus__bad debts_in_some_shape
or other, amounts to six_per cent., and he who_gets within_seven per
cent. of his clerical income gets more_than_most of us_do. But the law
allows of no abatement in respect_of this initial charge; and because
the_law takes up_this_ground,_the world at large_assumes that the
nominal gross income of_the benefice does come into the_pockets of
the incumbent. The world at large_is quite certain that nobody in_his
senses makes a return of_a _larger__income than he enjoys, and_if the
parson pays_on £500,_people assume that_he does not get _less_ from_his
living than that._The world at large does not_know_that the parson
is_not_asked_to make_a return. The_surveyor_makes up_his_books on the
tithe commutation table for_the_parish, and on that the parson is
assessed,_whatever he may say.

ii._For_be it known it_is with the surveyor or_rate-collector that
the parson’s first and most_important concern_lies. Whatever_he may
receive from his cure, however numerous may be the defaulters_among the
tithe-payers, however large the expense_of collecting his dues,_the
parson has__to_pay rates_ on_his_gross income._The barrister and the
physician, the artist or_the head_of a government department, knows or
need_know nothing about rates._He_may live in a garret if_he likes; he
may live in a_boarding-house at so much a_week;_he_may live in a flat
at_a rent which covers all extraneous_charges. I suppose_we most of
us have known men of_considerable_fortune, men who live in chambers,
men_who_live in lodgings, men who live_in_college_rooms, who never
_directly_ paid a_rate in their lives. Our lamented_H., who dropped
out recently, leaving £97,000 behind him, invested_in first-class
securities, was_one of these languidly prosperous_men._“I_do detet