For example, let there be five qualities of land, which severally yield, on the same extent of ground, and with the same expenditure, 100, 90, 80, 70, and 60 bushels of wheat; the last of these being the lowest quality which the demand for food renders it necessary to cultivate. The rent of these lands will be as follows:—

The land producing	${\displaystyle \scriptstyle {\left.{\begin{matrix}\ \\\ \end{matrix}}\right\}\,}}$	100	bushels	⁠${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\ \end{matrix}}\right.}}$	will yield a rent of	${\displaystyle \scriptstyle {\left.{\begin{matrix}\ \\\ \end{matrix}}\right\}\,}}$	100—60, or 40 bushels.
That producing		⁠90	⁠,,		⁠,,		⁠90—60, or 30⁠,,
⁠,,		⁠80	⁠,,		⁠,,		⁠80—60, or 20⁠,,
⁠,,		⁠70	⁠,,		⁠,,		⁠70—60, or 10⁠,,
⁠,,		⁠60	⁠,,		⁠,,		⁠no rent.

Now let a tithe be imposed, which takes from these five pieces of land 10, 9, 8, 7, and 6 bushels respectively, the fifth quality still being the one which regulates the price, but returning to the farmer, after payment of tithe, no more than 54 bushels:—

The land producing	${\displaystyle \scriptstyle {\left.{\begin{matrix}\ \\\ \end{matrix}}\right\}\,}}$	100	bushels reduced to	90,	⁠${\displaystyle \scriptstyle {\left\{{\begin{matrix}\ \\\ \end{matrix}}\right.}}$	will yield a rent of	${\displaystyle \scriptstyle {\left.{\begin{matrix}\ \\\ \end{matrix}}\right\}\,}}$	90—54, or 36 bushels.
That producing	${\displaystyle \scriptstyle {\left.{\begin{matrix}\ \\\ \end{matrix}}\right\}\,}}$	⁠90	⁠,,⁠,,	81		⁠,,		81—54, or 27⁠,,
⁠,,		⁠80	⁠,,⁠,,	72		⁠,,		72—54, or 18⁠,,
⁠,,		⁠70	⁠,,⁠,,	63		⁠,,		63—54, or⁠9⁠,,

and that producing 60 bushels, reduced to 54, will yield, as before, no rent. So that the rent of the first quality of land has lost four bushels; of the second, three; of the third, two; and of the fourth, one: that is, each has lost exactly one-tenth. A tax, therefore, of a fixed proportion of the produce, lowers, in the same proportion, corn-rent.

But it is only corn-rent that is lowered, and not rent estimated in money, or in any other commodity. For, in the same proportion as corn-rent is reduced in quantity, the corn composing it is raised in value. Under the tithe, 54 bushels will be worth in the market what 60 were before; and nine-tenths will in all cases sell for as much as the whole ten-tenths previously sold for. The landlords will therefore be compensated in value and price for what they lose in quan-