subjected to all these taxes with his own people. Colton tells a story of a rector, who one morning made, what he professed to be a friendly call, upon a Dissenting clergyman, who happened to reside in his own parish. The Dissenter was pleased to receive the call, since he hoped from the bland address of the rector, that he designed to open friendly intercourse with him, which had never before been extended, although he had lived for years in his immediate neighbourhood. The Dissenter showed him his grounds, and took great pleasure in displaying his little premises, and giving him a history of his improvements. "There is about half an acre here as you see," said the dissenting minister: "Half of it is ornamented, where I take pleasure with my thirteen children, and the other half furnishes vegetables to feed them. You would hardly believe it, but this little patch, under the culture of my own hand, goes a great way towards supplying the table of my numerous family." "Indeed, sir. And how many years has it been so productive ?" "Some half a dozen or more." The vicar confessed himself greatly pleased, and having ascertained all he came there to know, withdrew, wishing his dissenting brother a "good morning."

Now for the result! Immediately after, the rector's steward sent to the Dissenter's Study, a bill for tithes on the little garden of £6, or nearly $30 per year, for six years previous, and the same for the then current year, amounting in all to two

hundred dollars. The rector was a single man, and had a large salary. The dissenting clergyman had a family of thirteen children, and a small congregation, who could afford him with the greatest economy but a slender support. But such is the tyranny of the English Church, there was no relief for the outraged man. To pay this large bill, was swept away every comfort he had gathered around him, and reduced his cheerful family to want and sorrow! And yet this is Apostolical!"

Upon the poor dissenter, or the poor churchman, this system operates with great severity. There are a vast number of instances where a poor man, whose whole tithes do not amount to more than one or two shillings per acre, and yet subject him to have his cow, sheep &c., driven to pound six times a year for tithes-liable each time to a charge of 2s. 6d. driver's fees, besides expense of impounding!

I said that titheable property must often pay church taxes, according to the ipse dixit of the clergyman, however unjust it may be.-Says Raumer: In many parts of England, a lamb had from time immemorial, been reckoned at 10d. but a clergyman lately demanded it should be reckoned at £1, 17s. 6d. or between $8 and $9. By this oppressive act alone, his income was increased £200 a year r! A farmer wished to take a cow and calf to market-the tithe receiver forbade it, till the calf was old enough to be taxed, and could

live without its mother. Another refused to receive a tenth of the milk daily which the farmer might more easily spare, and demanded all the milk from all the cows every tenth day. In another case the individual was compelled to keep the strictest account of the eggs-how many were laid-how many were stolen by animals, and the number put to hatch. A tithe of five cabbages and three heads of cellery, was the cause on one occasion of an expensive law suit.

Not long since, there was a sale of the private library of a Baptist clergyman of Waterloo Chapel, Waterloo Road, which had been taken on a warrant of distress for the non payment of 16s. 6d. for two church rates. Mr. Francis, the Dissenter, refused to pay the rates from principle; believing it both unjust and unscriptural, he preferred to suffer loss of property rather than sanction the law by his obedience.

The first lot, contained a copy of Henry's Bible, 3 vols. Baptist Magazine 13 vols. and Ridgeway's Body of Divinity, 2 vols. As the "Bible" "went up"-" the church rates"-" the church rates," resounded through the room. At times it was almost impossible to proceed with the sale. Only one person was found to bid, and he was employed to do it. Yet even he was forced to make this confession, from the scorn that was heaped on him by the indignant spectators. After the sale was over, it was proposed to give three groans for

church rates-but this was prevented by the friends of Mr. Francis.

But this is not all. The oppression of the church does not stop with warrants of distress, and legalized robbery of the poor. Not satisfied with taking what belongs to the dissenter, it often takes the dissenter himself when he refuses to pay the unjust, extortionate tax, she imposes on him.

John Thorogood's is not an isolated case. A man by the name of Barnes, was imprisoned eight months, for persisting in this refusal and his imprisonment was attended with all the indignity an incensed church dared heap upon an innocent man; The Morning Advertiser of Dec. 31, 1840, says "the ink had scarcely time to dry which signed the warrant for Mr. Barnes' incarceration. in Leicester Jail, when the Rev. Dr. Lyle procured the commitment of a poor widow of the name of Young, to Monmouth Prison, for an arrear of tithes of £3,10s. What matters it to a tyrannical establishment, whether the victim be a man or a woman. The church is as devoid of gallantry as of generosity. Mercy even to a woman is regarded as a weakness. All respect for a woman is given up, if she have the misfortune to fall into the church's debt. Nor will it mend the matter, even though the unhappy offender should, as in this case, happen to be a widow. Even for widows, clerical cormorants have no bowels of compas

sion!" Bad as were the cases of Thorogood and Barnes, they were mildness and mercy compared

with that of the widow, the victim of Dr. Lyle's cupidity. They refused from conscientious scruples, to meet the exactions of the church. They urged not the plea of poverty or inability for their non-payment. Sarah Young did not pay simply because she could not. So far from incurring the charge of contumacy, she distinctly intimated her willingness to pay, provided she had the means, and only pleaded for a little time. Her language was "have patience with me and I will pay thee all."

"That mercy I to others show,
"That mercy show to me-"

is a prayer which Dr. Lyle would not probably incur the danger of making!

It must be remarked also, that the courts from which are issued these warrants of distress and imprisonment are ecclesiastical tribunals. The clergyman is a civil officer, as well as a servant of God, and many an injured man can bear witness that "he beareth not the sword in vain."

How does it look for a successor of the Apostles" to issue a warrant for the imprisonment of a poor man on Saturday night, and on Sunday enter the temple of God as the only legitimate ambassador of Heaven, and preach with the "woe" denounced by the Almighty against those "who oppress the poor" impending over his head. On Saturday night sending the man to jail for refus