was not averse to a provision to be made by Parliament for objects in which assistance to the clergy was included. He proposed that tithes should be utterly abolished, the Church lands transferred, and a land-tax of one-tenth of the produce of the land substituted for tithes. The objects to be aimed at were, 'to provide amply for the support of the poor; to assist when necessary the ministers of religion; to educate all the people; and to promote to the greatest possible extent works of public necessity or national improvement.'
This is too vague and too wide a scheme to be now adopted; tithes have, since that time, been commuted for rent-charges, and education has been in a great degree assisted by Parliamentary votes. The abolition of the tithe rent-charge would give no satisfaction; the imposition of a land-tax on Ireland in place of a grant from the Imperial Revenue would cause discontent.
Another objection to such a scheme as has been here suggested is founded on the misuse of a word. It is said to be absurd to have three Church Establishments in Ireland. But Sir George Lewis, in speaking of the Protestant and Roman Catholic Churches in Prussia, has truly said:—
'Arguments against religious establishments are not, therefore, arguments against religious endowments.'
There is, indeed, one facility in Prussia which we have not here. The Protestants in Prussia have no bishops. The Pope consented to abolish the Arch-
