19 NOVEMBER 1927, Page 14

By the Tithe Rent Charge Recovery Act of 1891 (when

the liability to pay was finally transferred from the tenant to the landowner) a certain change was made whereby the average price of corn did not absolutely and in all cases determine the amount of tithe rent charge ; and " provision was made in certain cases for a reduced payment when the charge exceeded a certain proportion of the annual value of the land." There is the rub. That arable land would ever fall below the amount of the tithe was hardly contemplated, though it ought to have been, as many farms were lying idle at that date. To-day many thousands of acres, in many counties, are at this level. Indeed, it was stated the other day in court, when this contention was first raised, that " the land has no value." On a considerable number of estates tithe and rates amount to double the rent ; and still the most expensive part of the landowner's job, the upkeep of buildings, fences, and ditches, remains to be added to the deficit. As a landowner said to me the other day : " I consider myself lucky if I am less than 30s. an acre out of pocket on every acre I own, if I let it." * * * *