STATEMENT OF THE PENAL LAWS, WHICH AGGRIEVE THE CATHOLICS OF IRELAND: With Commentaries. IN TWO PARTS. PART II. "BENEFICIA gratuita sint: pretium eorum meliùs "relinquitur in accipientium animis, quam præsens " exigitur." T. LIVII, Lib. xlv. DUBLIN: H. FITZPATRICK. STATEMENT, &c. &c. CHAP. VII. PART II. CHAP. VII. Of the Laws, which disqualify the Catholics 66 'from voting at Parish Vestries for levy ing money to build, repair, or rebuild "Churches;or for demising or disposing "of any Parish Income-or for the "salary of the Parish Clerk-or at the "Election of any Churchwarden.” 1. IN the foregoing chapters, our painful office has been, principally, to state those jealous laws, which disqualify the Catholics from public Offices and situations, obstructing their advancement, and abridging the legitimate means of providing for their families. We now come to another class of Penal Laws, inflicting new hardships: not merely repelling CHAP. VII, the approach of Catholic merit or ambition, but Parish rates: in Ireland. actually pursuing each poor Catholic into his humble farm and dwelling, and marking him as an object of grievous and grinding TAXATION. 2. PARISH RATES, of which we are now to treat, have been long and justly the subject of loud complaint in Ireland. For unfolding the causes and extent of this complaint, it will be proper to premise a few observations touching the peculiar state and distribution of Landed property in Ireland, upon which those rates are imposed. 3. The Lands of Ireland are almost Tenures of land universally occupied by tenants holding separate tracts, under Leases, generally subject to considerable yearly rents, and for terms of lives or years. There is probably no instance (although not uncommon in England) of a Farmer, cottager, or peasant, in Ireland, being also the absolute owner (whether in fee-simple, or by copy-hold, or otherAll taxes paya- wise) of the land which he cultivates. Besides ble by the occu pying tenant, his yearly rent, he is also chargeable with all Tithes, Parish Rates, County Cesses, public. Taxes, and other outgoings. No part of these taxes falls upon the propri- CHAP. VII. etor of the soil, or upon any of the persons deriving intermediate interests between the proprietor and the actual occupier; the latter alone bears the whole burden. Proprietors tant. Now, the Proprietors, or lords in fee, of the lands in Ireland, are (as to about four-mostly Protes fifth parts) Protestant Noblemen, Gentry, and Corporations; the residue belongs to Catholics, Dissenters, and others. nures, Protes Next, the holders of the intermediate Tenures Secondary tebetween the proprietors and occupiers are, pro- tant and Catho bably in pretty equal portions, Protestants, Catholics, and Dissenters. lic, &c. nures. These intermediate Tenures have necessarily arisen from the state of Ireland during the last one hundred years; its provincial situation; the Causes of the absence, the indolence, or the prudence of the secondary te proprietors: the industry, skill and intelligence of the resident lessees. They are of considerable value; fluctuating according to local circumstances, the duration of the lease, &c. They are very productive of profit rents; especially if granted previously to the general rise in the value of lands in Ireland: and, in the instances of very early date, they are intrinsically more valuable than the interests which the very propri Their value, |