Tithe

A tithe (from Old English teogotha "tenth") is a one-tenth part of something, paid as a voluntary contribution or as a tax or levy, usually to support a Jewish or Christian religious organization. Today, tithes (or tithing) are normally voluntary and paid in cash, checks, or stocks, whereas historically tithes could be paid in kind, such as agricultural products. There are still European countries today that allow some churches to assess a mandatory tithe which is enforced by law.

Governmental collection of religious offerings

England

The right to receive tithes was granted to the English churches by King Ethelwulf in 855. The Saladin tithe was a royal tax, but assessed using ecclesiastical boundaries, in 1188. Tithes were given legal force by the Statute of Westminster of 1285. Adam Smith criticised the system in The Wealth of Nations (1776), arguing that a fixed rent would encourage peasants to farm more efficiently. The Dissolution of the Monasteries led to the transfer of many tithe rights from the Church to secular landowners, and then in the 1530s to the Crown. The system ended with the Tithe Commutation Act 1836, which replaced tithes with a rent charge decided by a Tithe Commission. The records of land ownership, or Tithe Files, made by the Commission are now a valuable resource for historians.

Related Topics:
King Ethelwulf - 855 - Saladin tithe - 1188 - 1285 - Adam Smith - The Wealth of Nations - 1776 - Dissolution of the Monasteries - 1530s - 1836

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At first this commutation reduced problems to the ultimate payers by folding tithes in with rents (however it could cause transitional money supply problems by raising the transaction demand for money). Later the decline of large landowners led tenants to become freeholders and again have to pay directly; this also led to renewed objections of principle by non-Anglicans.

Related Topics:
Transaction demand - Tenant - Freehold - Anglican

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The rent charges paid to landowners were converted by the Tithe Act 1936 to annuities paid to the state through the Tithe Redemption Commission. The payments were transferred in 1960 to the Board of Inland Revenue, and finally terminated by the Finance Act 1977.

Related Topics:
1936 - Annuities - 1960 - Inland Revenue - Finance Act - 1977

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France

In France, the tithes -- called "la dîme" -- were a land tax. Originally a voluntary tax, in 585 the "dîme" became mandatory. In principle, unlike the taille, the "dîme" was levied on both noble and non-noble lands, although it fell heaviest on non-nobles. The dîme was divided into a number of types, including the "grosses dîmes" (grains, wine, hay), "menues" or "vertes dîmes" (vegetables, poultry), "dîmes de charnage" (veal, lamb, pork). Although the term "dîme" comes from the idea of "one tenth", the "dîme" rarely reached this percentage and (on the whole) it was closer to 1/13th of the agricultural production.

Related Topics:
France - Taille

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The "dîme" was originally meant to support the local parish, but by the 16th century many "dîmes" went directly to distant abbeys, monasteries, and bishops, leaving the local parish impoverished, and this contributed to general resentment. In the Middle Ages, some monasteries also offered the "dîme" in homage to local lords in exchange for their protection (see Feudalism) (these are called "dîmes inféodées"), but this practice was forbidden by the Latrian Council of 1179.

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Germany

Germany levies a (voluntary) church tax for both the Protestant and Catholic churches of roughly 10% of the income tax, which is effectively (very much depending on the social and financial situation) typically between 0.2% and 1.5% of the total income.

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Ireland

Tithes were local religious tax-like payments paid in Ireland by members of other faiths as well as its own adherents to maintain and fund the established state church, the Anglican Church of Ireland, to which only a small minority of the population belonged. The collection of tithes was violently resisted in the period 1831-36, known as the Tithe War. With the disestablishment of the Church of Ireland, tithes were abolished.

Related Topics:
Tax - Ireland - Anglican - Church of Ireland - Tithe War

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