Chapter IX. An Act for Repealing a Statute, Entituled, An Act for Provision of Ministers in Cities and Corporate Towns, and making the Church of St. Andrews in the Suburbs of [the city of] Dublin Presentative for ever. Chapter X. Chapter X. An Act of Supply for his Majesty for the Support of his Army. [The Act of Supply begins by giving good reasons for the making of it; namely, that the army cost far more than the king's revenue, and that that army was rendered necessary from the invasion of Ireland by the English rebels. It next grants the king £20,000 a month, to be raised by a land-tax, and this sum it distributes on the different counties and counties of towns, according to their abilities. The rebellious counties of Fermanagh and Derry are taxed just as lightly as if they were loyal. The names of the commissioners are, beyond doubt, those of the first men in their respective counties. The rank of the country was as palpably on James's side as was the populace. The clauses regarding the tenants are remarkably clear and liberal: "For as much," it says, "as it would be hard that the tenants should bear any proportion of the said sum, considering that it is very difficult for the tenant to pay his rent in these distracted times," it goes on to provide that the tax shall, in the first instance, be paid by the occupier, but that, where land is let at its value, he shall be allowed the whole of the tax out of his rent, notwithstanding any contract to the contrary; and that where the land was let at half its value or less, then, and then only, should the tenant pay a share (half) of the tax. Thus not only rack-rented farms, but all let at any rent, no matter how little, over half the value, were free of this tax. Where, in distracted or quiet times, since, has a parliament of landlords in England or Ireland acted with equal liberality? allowed the whole of the tax out of his rent The £20,000 a month hereby granted was altogether insufficient for the war; and James, urged by the military exigency, which did not tolerate the delay of calling a parliament when Schomberg threatened the capital, issued a commission on the 10th April, 1690, to raise £20,000 a month additional; yet so far was even this from meeting his wants, that we find by one
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