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Tithes are the tenth part of all fruits, praedial, personal, and mixed, which are due to God and consequently to His church's ministers for their maintenance. Tithes are payable yearly out of all things which with the aid of cultivation yield increase by the act of God, even though the increase is not realised every year.
The inconvenience of collecting tithe in kind and the fluctuating nature of the income derived from it has led to the compounding of tithes from very early times, voluntary compositions being called 'moduses' or compositions real and compositions by local or general statutes being called 'corn rents' or tithe rentcharges. In 1836, a procedure was provided for the commutation of all tithes into tithe rentcharges either by agreement or by compulsion, and in fact almost all tithes have been so commuted. Tithe rentcharge has now been extinguished and it is no longer possible to commute tithes into tithe rentc
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