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system of tithes: That we are also of opinion that the mode of levying and the application of such fund and its distribution ought to be left to the decision of a reformed parliament." As the session was drawing near to a close, the opposition seemed to entertain hopes of rendering the measure abortive by mere opposition. Ministers were first compelled to adjourn the debate from the 3rd of July to the 10th, and on the 10th it was found necessary to adjourn it again to the 13th. On that day, after stern opposition from the Irish members, and especially Mr. O'Connell, who descanted in his usual strain on the "insulting contempt with which all Irish affairs were treated," a division took place on Mr. Grattan's resolutions, which were rejected by a large majority, and then the bill passed the second reading without opposition, and the house went into committee. Mr. Stanley in opening the ministerial propositions had adverted to the payment of church-cess and church-rates by Catholics, and expressed an opinion that they might be got rid of by a proper application of the first-fruits. Mr. Shiel moved that "the committee should be instructed to recite in the preamble of the bill, that the tithe composition should be extended, with the view to the levying of first-fruits according to their real value, and to such future appropriation of them to the purposes of religion, education, and charity, as, after making a due provision for the maintenance of the church, should to parliament seem proper." Mr. Shiel said that the preamble already set forth that the bill was to effect a commutation. The government, however, ought not to stop there: they had declared that they intended to relieve the people from the church-rate, by levying their first-fruits to their full extent, and it was their object to ascertain the full amount of tithes through Ireland in order to tax the church. The committee, also, had reported that the people ought to be relieved in this particular: wherefore then was it not set forth in the preamble? They should be embodied in the bill, and the legislature should give an earnest of their determination to rescue the Irish nation from the most odious imposition in the annals of ecclesiastical taxation, the erection of temples with which the people had no concern. Mr. Stanley, in reply, admitted that he agreed in the principle that the fund arising from the first-fruits should be made available for the repair and erect
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