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- Tithe Apportionments (IR 29 )
In most cases, the principal record of the commutation of tithes in a parish under the Tithe Act 1836 is the Tithe Apportionment . Strictly speaking, the tithe apportionment and the tithe map (see Tithe Maps below) together constitute a single document, but they have been separated to facilitate use and storage.
Readers normally consult microfilm copies of the tithe apportionments, for preservation reasons. To find the document reference using the Catalogue (www.nationalarchives.gov.uk/catalogue), go to the search screen, type the place-name in the first box, and IR 29 in the third box, leaving the second box empty.
Most apportionments follow the general pattern set out in the instructions which were issued at the time. The standard form of apportionment contains columns for the name(s) of the landowner(s) and occupier(s) (because until the passing of the Tithe Act 1891 the payment of tithe rentcharge was the owner's liability); the number, acreage, name or description, and state of cultivation of each tithe area; the amount of rentcharge payable, and the name(s) of the tithe-owner(s). The apportionment opens with a preamble reciting the names of the tithe-owners, the circumstances in which they owned the tithes, and whether the amount of rentcharge to be apportioned was the subject of an agreement between the landowners and the tithe-owners or of a compulsory award made by the Tithe Commissioners. The preamble usually contains, too, statistics as to the area and state of cultivation of the lands in the tithe district; the extent of the land subject to tithes and of lands, if any, exempt on various grounds from payment of tithes; and the area covered by commons, roads etc. It concludes with a statement showing the respective numbers of bushels of wheat, barley and oats which would have been obtained if one-third of the aggregate amount of rentcharge had been invested in the purchase of each of those commodities (Tithe Act 1836, s.57) at the prices prescribed by the Tithe Act 1837, s.7. The detailed apportionment of the aggregate tithe rentcharge then follows. A rentcharge is set out against each unit of charge, termed a tithe area. The amount of the charge is the par value, not the amount actually paid, which varied from year to year. The annual value of tithe rentcharge was ascertained and published yearly (Tithe Act 1836, s.56), and tables were issued from 1837 onwards which enabled the precise payment due to be calculated for the par value of any amount of rentcharge.
By the Tithe Act 1839, ss.2 and 4, the Tithe Commissioners could confirm Special Apportionments (IR 97 ) of certain charges attaching to lands subject to tithes, such as liability for chancel repairs (see Section 14).
Source:
http://www.nationalarchives.gov.uk/catalogue/RdLeaflet.asp?sLeafletID=100
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