A
tithe, from an old word meaning "tenth", was a
taxation system in which
peasants gave one tenth of their produce to the
church. Today, tithes (or
tithing) is normally voluntary and paid in
cash,
checks, or
stocks.
The Hebrew practice of giving tithes was mentioned in the Bible, beginning with the gift from Abraham to Melchizedek (Genesis 14:20). Tithes were also given in ancient Lydia, Arabia and Carthage. Tithes were adopted by the early Christian church, being mentioned in councils at Tours in 567 and at Macon[?] in 585. They were formally recognised under Pope Adrian I in 787.
The right to receive tithes was granted to the English churches by
King Ethelwulf in
855. Tithes were given legal force by the Statute of Westminister 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.
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.
Tithes were local religious taxes paid in Ireland by members of other faiths to maintain and fund the established state church, the
Church of Ireland. With the disestablishment of the Church of Ireland, tithes were abolished.