LAND VALUE AND THE TITHE
[To the Editor of the SPECTATOR.] SIR,—Sir W. Beach Thomas has two weeks running made an inaccurate statement in your " Country Life " columns. He states that if the annual value of land is less than two-thirds of the tithe, the excess of tithe is remitted, and the suggestion of his articles is that tithe is an intolerable burden upon the farmer which often amounts to one and a half times the value of the land. This is quite untrue. By section 8 of the Tithe Act, 1891, if the tithe exceeds two-thirds of the annual value (as ascertained for Income Tax Schedule B) the excess has to be remitted, and in fact the cases where tithe is remitted under this section are extremely rare.—I am, Sir, &c., D. KENNETH C. RIRT,
Secretary and Convener of Area Committee No. 10 under the Tithe Act, 1925.
queen Anne's Bounty, 34 Borough High Street, S.E. 1.
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