The Local Taxation of Great Britain And Ireland

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" 3rd and 4th. ' Tithes Impropriate ' and * Propriations of Tithes/ " The rent charges payable instead of these tithes were declared by the 6 and 7 Wm. IV, cap. 71, to be subject to all kinds of rates in the same manner as the tithe itself had theretofore been.
" These two species of tithe, together with the tithe of the efficient incumbent, comprise all the tithe known in England; but it has never been held that the express mention of these two species has the same effect as the mention of coa
...l mines and saleable underwoods, to exempt from the tax the unmeritioned tithes of the efficient incumbent.
" 5th. ' Coal Mines/ The effect of the express mention of coal mines in exempting all other kinds of mines from the rate has been adverted to. The exemption extends to all mines, even of matters usually quarried, as limestone mines and clay mines. On the other hand, if materials usually got by mining are taken from the surface of the earth, or by excavations not denoted by the word ' mines, 5 the occupier of the land is rateable for the profit as a profit of the land.


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