AN ACCOUNT OF TITHES In GENERAL.  
THE only Command from God, that we read of in Holy Scripture, for the Payment of Tithes, was given by Moses, to the People of Israel, in the time of the Levitical Law. Then God first reserved to himself the Tithe of the Land of Canaan, Leu. 27. 30. Which he did for this Reason, that, intending to take the Tribe of Levi more peculiarly into his Service (as he did, Numb. 3. 6. in stead of, or in exchange for all the First born of Israel, ver. 12, 13, and 45. and Chap. 8. ver. 18. Having before reserved and appropriated the First born to himself, Exod. 13. 2.) he might bestow those Tithes on the Levites, for and towards the Maintenance of that whole Tribe, as a Reward for their Service in the Tabernacle of the Congregation, Numb. 18. 21, 31. and in lieu of, and Compensation for, their Part or Share of and in the Land of Canaan, which thereupon they were expressly cut off from, ver. 20, 23, 24.  
2. Now although it was grounded on a Principle of Moral Justice and Equity, that the Levites, thus engaged in a continual Attendance on a public Service, and shut out from their Share in the Inheritance of the promised Land, should receive a sufficient Maintenance from them for whom they performed that Service, and who enjoyed their Part of the Land: Yet the ascertaining of the Quota of that Maintenance to the exact Proportion of a Tenth Part of the Increase of the Land, was not grounded on moral Justice, but had its Dependence on the Ceremonial Law, adapted and limited to the Polity of that Dispensation and People only. And that it might not be extended beyond its appointed Time and Bounds, it pleased the Divine Wisdom, to subject it to such Ceremonial Circumstances, as plainly rank it amongst those carnal Ordinances (Rites or Ceremonies) which were imposed but till the Time of Reformation, spoken of Heb. 9 10. For as God appointed the Levites to be offered for a Wave-Offering, by Moses, in the Name and on the Behalf of the Children of Israel, when he said to Moses, Thou shalt bring the Levites to the Tabernacle of the Congregation, and thou shalt gather the whole Assembly of the Children of Israel together,; And thou shalt bring the Levites before the Lord, and the Children of Israel shall put their Hands upon the Levites: And Aaron shall offer (in the Margin Wave) the Levites before the Lord, for an Offering (in the Margin Wave-Offering) of the Children of Israel; that they may execute the Service of the Lord, Numb. 8. 9, 10, 11. So the Tithes, which were assigned for the Maintenance of the Levites, were to be first offered, by the People, as an Heave-Offering unto the lord (The Tithes of the Children of Israel, which they offer as an Heave-Offering unto the Lord, I have given to the Levites, etc. Numb. 18. 24.) And even the Tithe of those Tithes, which the Levites were to yield unto the Priests, were to be offered, by the Levites, as an Heave Offering to the Lord, before the Priests might have them. Thus speak unto the Levites (said God to Moses) and say unto them, When ye take of the Children of Israel the Tithe which I have given you from them for your Inheritance; Then ye shall offer up an Heave-Offering of it for the Lord, even a Tenth Part of the Tithe. And this your Heave-Offering shall be reckoned unto you, as though it were the Corn of the threshing Floor, etc. Thus ye also shall offer an Heave Offering unto the Lord, of all your Tithes, which ye receive of the Children of Israel: And ye shall give there of the Lord's Heave-Offering to Aaron the Priest, ver. 26, 27, 28. This makes it evident, beyond doubting, that the Tithes, which were given by the People to the Levites, and by the Levites to the Priests, under the Law, had their Dependence on the Ceremonial Law, as that Priesthood had; and were to stand no longer than that Law and that Priesthood stood: Which was but till Shiloh came, and by the Offering of himself once for all, had put an End to all the shadowy Offerings under that Law.  
3. This the Author of the Epistle to the Hebrews did so well understand, that he positively declared that the Levitical Priesthood being changed, there was made of Necessity a Change also of the Law, (of that Law, by which that Priesthood and the Maintenance of it had stood) See Heb. 7. 12. And 'tis also evident from Scripture and Primitive Antiquity, that neither the Apostles themselves, nor (for some Ages after them) any of the Christians, did meddle with, or at all concern themselves about Tithes; but let them totally fall as they did the other abrogated Part, viz. Offerings, etc. and of the Ceremonial Law of Moses.  
4. But after that the Mystery of Iniquity, which in the Apostles time began to work (2 Thes. 2. 7.) had wrought to that Degree amongst some Christians, and had drawn them so far from the Purity and Simplicity of the Gospel, as to form and model the Church in many things, by and according to the jewish Pattern amongst other Ceremonial Parts of the jewish Religion, which had been abolished by the Coming and Death of Christ, Tithes were preached up again (about the latter End of the fourth Century, and beginning of the fifth) by some, at first, under the Notion of Alms and Charity (because Part of the Tythee under the Levitical Law were appointed for th' Maintenance of the Fatherless, the Widow and the Stranger, Deut. 14. 28, 29.) And by others, as then still due by the Mosaic Law, which had required them to be paid to the Livetical Priesthood. Which Plea afterwards (Corruptions increasing in the Church, and in those especially who were called the Churchmen, or Clergy) more and more prevailing, the Payment of Tithes was reintroduced, as due by those Levitical Laws, which had been given to the Israelites of old. And upon that Bottom, Tithes have stood, been claimed, and the Claim defended unto this Day.  
5. Now, not only he that thus claims and receives Tithes; but he that consents to, and complies with such Claim, by paying Tithes thus brought in, and thus claimed, doth thereby implicitly, and virtually (at least) deny that Christ has put an End to the Ceremonial Law of Moses, and consequently that he is come, and hath suffered in his Flesh for Mankind. And that this may appear as plain as is possible, I shall draw the Matter into an Argument, thus:  
To uphold any thing, as still in Force, which was to be taken away, and cease at and by the Death of Christ, is to deny that Christ is come and hath suffered in his Flesh for Mankind.  
But to receive, or pay Tithes now, is to uphold a Thing, as still in Force, which was to be taken away, and cease at and by the Death of Christ:  
Therefore to receive, or pay Tithes now, is to deny that Christ is come, and hath suffered in his Flesh for Mankind.  
The Major must be granted, and the Minor I thus prove.  
Whatsoever was a Part of the Ceremonial Law of Moses, was to be taken away, and cease at and by the Death of Christ;  
But Tithes were a Part of the Ceremonial Law of Moses;  
Therefore Tithes were to be taken away, and cease at and by the Death of Christ:  
The Major here again is unexceptionable; and the Minor is thus proved:  
Every Heave Offering among the jews was a Part of the Ceremonial Law of Moses;  
But Tithes were an Heave-Offering among the jews, Numb. 18. 24.  
Therefore Tithes were a Part of the Ceremonial Law of Moses.  
6. By this it appears, that without Regard had of the Person to whom, or the Use for which Tithes are paid, the paying of Tithes (as well as the receiving them) being a Part of the abrogated Ceremonial Law of Moses, imports a Denial of the Coming and Death of Christ▪ Hence it is, that Tithes have been, and are commonly called, Antichristian, or against Christ: And hence hath arisen that Saying (often used not only by our ancient Friends, but by some of the Martyrs long before) viz. He that pays Tithes, doth thereby deny that Christ is come in the Flesh. That Conclusion could not have been drawn, from the paying of Tithes to a wrong Ministry, or for a wrong Use only, though such Payment be evil: Nor could any thing justify that Inference, but the Consideration that Tithes, depending on the Ceremonial Law of Moses, which must of Necessity and in Course fall, and cease when Christ suffered; the paying of Tithes, carries in it a Supposal, that that Law is not yet ceased, but is still in Force: And consequently that Christ, whose Death must needs have ended it, is not yet come, nor has yet suffered in his Flesh for Mankind.  
7. That other Objection, not less weighty than common against paying Tithes to the Clergy, so called, viz. The Unlawfulness of upholding a false Ministry, to perform a false Worship (being itself so clear and plain, that it needs no Illustration) I shall, in this Discourse, no further meddle with, than to observe in my way, how far it may affect those Tithes also, which the Impropriators claim. Wherefore having premised what is said before concerning Tithes in general, to what Hand, or for what Use soever paid, let us now inquire into those Tithes, which are called Impropriate.  

Of Impropriate TITHES.  
1. THAT these Tithes, which are claimed by the Impropriators, are of the same Nature, and stand originally on the same Root and Ground, on which the other Tithes stand, which are claimed and exacted by the Priests, is evident from hence, that they were all heretofore, these as well as those, claimed by, and paid to some or other of the Romish Clergy, or their Appendices, the Religious Orders (so called) and upon the same Foot. That is, These Impropriate Tithes, were paid to those Religious Orders or Houses, as being due to God, by Virtue of the Levitic Law; as well as the other Tithes were paid to the Parish-Priests, on the same supposed Right, from the same Law. But how these Tithes came to those Religious Houses first, and how afterwards from them to the Impropriators, is next to be inquired.  
2. Until the Lateran Council (so named, because it was holden in the Pope's Palace at Rome, called the Lateran) in the Year 1215. It was in the Choice of every Man to give his Tithes to what Church he pleased, so he gave them to some Church. And even after that Council, the Popes, as Heads of that Church, by their dispencing Power, did give leave to such as would sue, and pay for it, to give their Tithes from the Parish-Priest, to such Order of Religious People (whether Monks, Friars, or Nuns) as they were best affected to. By which means, the Parish-Priests (called Seculars) and those of the several Religious Orders (called by a general Title, Regulars) being left to scramble, as they could, for maintenance, the Regulars (mendicant Friars, and others) swarming in all Places, and pretending, at least, to greater Sanctity, and Austerity of Life, than the Parish-Priests, prevailed with the People, either living or dying, to give not only very considerable Estates in Lands, but also the Tithes of other Lands, and of whole Parishes, from the Parish Priests, to their Religious Houses or Convents.  
3. The Tithes, or Parsonages, so given, were then called Appropriations, because they were appropriated to this, that, or the other Religious House or Convent. And I have read, that there were in England about 3845 Parsonages thus appropriated. And as Tithes were then held to be due to God and holy Church; and those Religious Orders were reputed a Part of that Church: So the Tithes as well as the Lands thus given them, were continued to them, and possessed by them, till that general Storm arose, in K. Henry 8. his time, which overturned those Religious Houses and Orders together. And here, by the way, it may be noted, That while those Religious Houses stood, a great Part of the Lands which had been given to them, were, by Papal Authority, exempted from paying Tithes: Whence it is, that many of those Estates, which had belonged to those Religious Houses, remain discharged from the Burden of Tithes still.  
4. As Tithes were set up here on the Authority of the Levitic Law, and in Imitation of the jewish Practice, consonant to that Law: So while those Religious Houses stood, and the Pope's Power prevailed here, not only the Seculars or Parish-Priests, but all those Regulars who received Tithes, were bound to pay the Tenths out of the Tithes they received to the Head of their Church, the Pope, as the Levites, under the Ceremonial Law, were required to do to the Priests.  
5. But after that K. Hen. 8. (upon a Quarrel between the Pope and him, about his Divorce from his first Queen Catharine, which he earnestly desired, and the Pope would not grant) fell off from the Pope (though not from Popery: For after that, he retained the most pernicious Doctrines of the Romish Church, contained in the six Articles, and burned some for denying them) he threw off the Pope's Supremacy here, and assumed it to himself; declaring himself, and being declared, first by the Clergy in their Convocation, and soon after by Lords and Commons in Parliament, The only Supreme Head in Earth of the Church of England. This was done by the Statute of 26 Hen. 8. c. 1. And therein it is enacted. That the King, his Heirs and Successors, Kings of this Realm, shall be taken, accepted and reputed the only Supreme Head in Earth of the Church of England. And shall have and enjoy, annexed and united to the Imperial Crown of this Realm, as well the Title and Style thereof, as all Honours, Dignities, Praeemences, Jurisdictions, Privileges, Authorities, Immunities, Profits and Commodities to the said Dignity of Supreme Head of the same Church belonging and appertaining. And shall have full Power and Authority, from time to time, to Visit, Repress, Redress, Reform, Order, Correct, Restrain and Amend all such Errors, Heresies, Abuses, Offences, Contempts and Enormities whatsoever they be, which by any manner of Spiritual Authority and Jurisdiction ought, or may lawfully be reform, repressed, ordered, redressed, corrected, restrained, or amended, etc. By which it is evident, the Intention of the Parliament than was to transfer, confer and settle unto and upon King Henry all the Powers, Profits and Privileges, which had been before supposed to be in, or belong to, or had been enjoyed or exercised by the Pope, while he was received as Supreme Head of the Church.  
6. And therefore, as the Pope, while he retained the Supremacy here, had the first Fruits (which are the Profits of every Spiritual or Ecclesiastical Living for one Year) upon the advancing of any Ecclesiastical Person, to such a Living; and also the Tenths, that is the Tenth Part of all the Tithes: So these two Revenues, as appendent to that Supremacy, followed it; being settled on the King, in the same Session of Parliament, wherein the Supremacy was vested in him. The Words of the Statute, 26 H. 8. c. 3. relating to the first Fruits, are these. That for the more surety of Continuance and Augmentation of his Highness Royal Estate, being not only now recognized (as he always indeed hath heretofore been) the only Supreme Head in Earth, next and immediately under God, of the Church of England, but also their most assured and undoubted natural Sovereign Liege Lord and King, etc. It may therefore be enacted and ordained by, etc. That the King's Highness, his Heirs and Successors, Kings of this Realm, shall have and enjoy from time to time to endure for ever, of every such Person and Persons, which at any time after the first Day of january next shall be nominated, elected, perfected, presented, collated or by any other means appointed to have any Archbishopric, Abbacy, Monastery, Priory, College, Hospital, Archdeaconry, Deanery, Provostship, Prebend, Parsonage, Vicarage, Chantry, Free-Chappel, or other Dignity, Benefice, Office, or Promotion Spiritual, whithin this Realm, or elsewhere-within any of the King's Dominions, of what Name, Nature, or Quality soever they be, or to whose Foundation, Patronage, or Gift soever they belong, the first-Fruits, Revenues and Profits for one Year of every such Archbishopric, Bishopric, Abbey, Monastery, Priory,— Parsonage, Vicarage, etc. Then (after Provisions made for finding out the Value of those Spiritual Livings, and for paying, receiving and recovering those First-Fruits) the Settlement of the Tenths (that other part of the Pope's Revenue) upon the King, follows, in the same Statute, in these Words.  
And over this, be it enacted by Authority aforesaid, that the King's Majesty, his Heirs and Successors, Kings of this Realm, for more Augmentation and Maintenance of the Royal Estate of his Imperial Crown and Dignity of Supreme Head of the Church of England, shall Yearly have, take, enjoy and receive, united and knit to his Imperial Crown for ever, one yearly Rent, or Pension, amounting to the Value of the Tenth Part of all the Revenues, Rents, Farms, Tithes, Offerings, Emoluments, and of all other Profits as well called Spiritual as Temporal, now appertaining or belonging, or that hereafter shall belong to any Archbishopric, Bishopric, Abbacy, Monastery, Priory, Archdeaconry, Deanery, Hospital, College, House-Collegiate, Prebend, Cathedral Church, Collegiate-Church, Conventual-Church, Parsonage, Vicarage, Chantry, Free-Chappel, or other Benefice or Promotion Spiritual, of what Name, Nature, or Quality soever they be, within any Diocese of this Realm, or in Wales, etc. And so goes on to direct the Time, Place and Manner of Payment of these Tenths, with the Penalty for nonpayment.  
7. Thus were these two great Pillars of Papal Supremacy (First Fruits and Tenths) transferred from the Pope, (the old Head) to the King, (the new Head of the Church,) to support and maintain that Headship in him, as they had done before in the Pope. Which Ecclesiastical Headship the King was no sooner possessed of, than he began to exercise it amongst those Religious Orders, Suppressing (as Herbert, in his Life, p. 379. rel●tes) the Observant Friars at Greenwich, Canterbury, Richmond and other Places, and substituting the Augustine's in their Places. Which he did (says Herbert there) for the finding out how his People would take his Design of putting down Religious Houses: To which he proceeded the next Year, beginning with the lesser Sort, and suppressing all those Monasteries, Priories and other Religious Houses of Monks, Canons and Nuns, which had not in Lands, Tenements, Rents, Tithes, Portions and other Hereditaments, above the clear yearly Value of two Hundred Pounds. By which means 376 of those Religious Houses being dissolved, a Revenue of above thrity thousand Pounds a Year, besides an hundred thousand Pounds in Money raised by Sale, at low Rates, of the Goods and Chattels, of those Houses (a Sum not small in that Age) came to the King, for Support of his Ecclesiastical Supremacy.  
8. The Statute, which countenanced this Proceeding, is the 27 of Hen. 8. cap. 28. And a new Court, called the Court of Augmentations, was then erected and settled by Parliament, for receiving and ordering these new accessional Revenues: The Act for which, in our printed Statute Books, is set before that for the Suppression of those lesser Monasteries. But though that, for Suppressing those Monasteries, be, by an Hysterosis, set after that for establishing the Court of Augmentations; yet it must have been made before it: For it is recited in it.  
9 In that Statute, 27 Hen. 8. c. 28. for Suppressing those smaller Monasteries, mention is made o● Monasteries, Abbeys and Priories, which, with in one Year before the making of that Statute, ha● been given and granted to the King by any Abbot, Prior, Abbess or Prioress, under their Convent-Seal, or that otherwise had been suppressed, or dissolved. All which were, by that Statute confirmed to the King, and to all those, unto whom the King either then before had conveyed, or then after should convey any Part or Parts thereof; To hold to them in like Manner, stamped upon those Rectories, Parsonages, and other Revenues by Tithes, into what Hands soever they were passed. And therefore, by the Statute of 32 Hen. 8. cap. 7. in case of withholding, or denying to pay the Tithes, all Persons claiming them (Impropriators as well as Priests) are restrained from suing in the Temporal Courts, and limited to the Ecclesiastical or Spiritual Courts only, for the Recovery of them.  
13. And that they might still have Dependence upon the Supremacy, care was taken, from the first, by the Statute of 27 Hen. 8. cap. 27. That none of these Estates, which then had come, or should come, from any of those Religious Houses to the King, should pass from him by Grant to any Person whatsoever, without an express Reservation of a Tenth. And in a subsequent Statute (33 Hen. 8. cap. 39) Complaint being made, that altho' out of those Grants, which the King had made to sundry Persons, of Honours, Castles, Manors, Lands, Tenements, Rectories, etc. (which were under the Survey of the Court of Augmentations) the Tenths had been reserved; yet the Persons unto whom such Grants had been made, though they had quietly enjoyed and taken the Issues and Profits of those Lands, Rectories, etc. had not paid the reserved Tenths to the King: Provision was made in that Statute, by several Forfeitures and Nomine-Paenae's to enforce the Payment thereof.  
Nor was Care taken of the Ecclesiastical Head (the King) only, but of the Ecclesiastical Members (the Clergy) also: Many, if not most, of which had Pensions, or Portions issuing out of those Parsonages, Rectories, or other Spiritual Benefices (as they were counted) which the Religious Orders held: For, besides that upon the Increasing of those Appropriations, whereby the Parish-Priests were pinched, there had been Provision made early, in the time of K. Richard the Second, for the Vicars, as well as for the Poor; the Statute of 15 Ric. 2. c. 6. directing, That, upon the Appropriation of such Churches, the Diocaesian of the Place (or Bishop of the Diocese) shall ordain, according to the Value of such Churches, a convenient Sum of Money to be paid and distributed Yearly, of the Fruits and Profits of the same Churches, to the poor Parishioners: And also, that the Vicar be well and sufficiently endowed. Which Statute (so far, at least, as concerned the Vicars) was afterwards confirmed by another Statute of 4 Hen. 4. cap. 12. which expressly ordains, That the Statute of Appropriation of Churches, and of the Endowment of Vicars in the same, made the 15th Year of K. Ric. the 2d be firmly holden, and put in due Execution: I say, besides these, the Stat. of 34 and 35 of Hen. 8. cap. 19 takes notice, That the Arch-Bishops, Bishops, Arch Deacons and other Ecclesiastical Persons, of both Provinces of Canterbury and York, having formerly, in right of their Churches received out of the late Monasteries, etc. divers Pensions, and other Profits, had after the Dissolution of those Houses, been disturbed, and denied of the having, receiving and gathering of the said Pensions, etc. Whereupon it is, in the said Statute, enacted, That if any Person or Persons, being Farmer or Occupier of any Manors, Lands, Tenements, Parsonages, Benefices or other Hereditaments of any of the said late Monasteries, etc. by the King's Gift, Grant, Sale, Exchange, or otherwise, out of which any such Pensions, etc. have been heretofore lawfully going, answered or paid to any of the Arch-Bishops, Bishops, Arch Deacons, and other Ecclesiastical Persons abovesaid, do, at any time after the first Day of April next coming, wilfully deny the Payment thereof, Then it shall be lawful for the said Arch-Bishops, Bishops, Arch-Deacons, or other Ecclesiastical Persons aforesaid, being so denied; to be satisfied and paid thereof, &c, to proceed in the Ecclesiastical Courts, for the Recovery thereof.  
14. By which Statute, all Pensions payable to Arch-Bishops, Bishops, Arch-Deacons, or other Ecclesiastical Person, that had been possessed thereof, at or within Ten Years next before the time of the Dissolution of the Monasteries, out of the Parsonages, Rectories, or Tithes holden by the said Monasteries, etc. are confirmed and assured to such Arch-Bishops, Bishops, Arch-Deacons, and other Ecclesiastical Persons still.  
15. So that, upon the whole, besides what hath been said of Tithes in general, with respect to the judaizing, and Denying of Christ, by the Paying thereof (which extends alike to all Tithes, those claimed by the Impropriator, as well as those claimed by the Priest) the Impropriate Tithes being generally charged, either with some Payment to the Vicars, for enlarging of their Stipends, or with Pensions to the Arch Bishops, Bishops, Arch-Deacons, and other ecclesiastics: All such of them as are so charged, come under the same Objection, that is made against paying to the Priest, viz. The upholding of a false Ministry, to perform a false Worship. And if any Impropriation may be supposed to be free from all those Charges; yet all Impropriators, as well as Priests, being bound to pay the reserved Tenths to the King, as Supreme Head of the Church (which were wont before to be paid to the Pope, while he was owned for Head of the Church) the paying of Tithes to an Impropriator, is a Recognising, and acknowledging of a Man (Bad or Good, Popish or Protestant, as it happens) to be the only Supreme Head on Earth of the Church. Which is to set an Human Head to a Spiritual Body: and to divest and deprive our Lord jesus Christ of his undoubted Right, who the Apostle says expressly, is the Head of the Body, the Church, Col. 1. 18. And that not of Man's making or appointing; but God (saith the Apostle) hath given him to be the Head over all things to the Church, which is his Body, Eph. 1. 22, 23.  
FINIS.