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ay tithe before coming into the world, and he went on paying tithe even after he had gone out of it. This is a hard saying, but nevertheless a simple truth. Throughout his journey from the cradle to the grave, the Manxman paid tithe on all he inherited, on all he had, on all he did, on all his wife did, and on all he left behind him. We have the equivalent of this in England at the present hour, but it was yet more tyrannical, and infinitely more ludicrous, in the Isle of Man down to the year 1839. It is only vanity and folly and vexation of spirit to quarrel with the modern English taxgatherer; you are sure to go the wall, with humiliation and with disgrace. It was not always so when taxes were paid in kind. There was, at least, the satisfaction of cheating. The Manx people could not always deny themselves that satisfaction. For instance, they were required to pay tithe of herring as soon as the herring boats were brought above full sea mark, and there were ways of counting known to the fishermen with which the black-coated arithmeticians of the Church were not able to cope. A man paid tithe on such goods and even such clothes as his wife possessed on their wedding day, and young brides became wondrous wise in the selection for the vicarage of the garments that were out of fashion. A corpse-present was demanded over the grave of a dead man out of the horses and cattle whereof he died possessed, and dying men left verbal wills which consigned their broken-winded horses and dry cows to the mercy and care of the clergyman. You will not marvel much that such dealings led to disputes, sometimes to quarrels, occasionally to riots. In my boyhood I heard old people over the farm-house fire chuckle and tell of various wise doings, to outwit the parson. One of these concerned the oats harvest. When the oats were in sheaf, the parson's cart came up, driven by the sumner, the parson's official servant. The gate of the field was thrown open, and honestly and religiously one sheaf out of every ten was thrown into the cart. But the husbandman had been thrifty in advance. The parson's sheaves had all been grouped thick about the gate, and they were the shortest, and the thinnest, and the blackest, and the dirtiest, and the poorest that the field had yielded. Similar were the doings at the digging of the potatoes, but the scenes of recrimination which often ensued were usually confined to the farmer and the sumner. More outrageous conten
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