FamilySearch Indexing: Ireland - Tithe Applotment Books 1824-1840Edit This Page
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Information about these records
In 1823, the Composition Act was passed in Ireland. This act required that the tithes that were owed to the Established Church (the Church of Ireland) must now be paid in money. These tithes were a tax on agricultural land and had previously been payable in kind. As a result, it was necessary to have a valuation or assessment of each civil parish in the entire country to determine how much would be payable by each landholder. The act provided for the appointment of commissioners to make the valuations in each parish.
The tax was based on the average price of wheat and oats over the seven years up to 1823 and was levied at a different rate depending on the quality of the land. As a result, the tax was not assessed equally on all land; some lands had no tax assessed at all. The tax caused a great resentment by those who were not members of the Church of Ireland since the money was used to support the church. A series of acts were passed from 1823 onwards in an effort to make the method of calculating the tax fairer. The tax was generally abolished in 1869.
Books listing tithe-payers and quantities of land were compiled for most parishes and generally ranged between the years 1823 to 1838. The books were first deposited with the Irish Land Commission, and then in the 1940s, they were transferred to the Public Record Office of Ireland and the Public Record Office of Northern Ireland. The books list about 40 per cent of the heads of families
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