ONE:By the Acts 6 and 7 William IV., c. 71, a Board of Commissioners, called the "Tithe Commissioners of England and Wales," was appointed, the object of which was to convert the tithes into a rent-charge, payable in money, but varying in amount according to the average price of corn for seven preceding years. The amount of the tithes was to be calculated on an average of the seven years preceding Christmas, 1835; and the quantity of grain thus ascertained was to remain for ever as the annual charge upon the parish. The annual money value was ascertained from the returns of the Comptroller of Corn, who published annually, in January, the average price of an Imperial bushel of wheat, barley, and oats, computed from the weekly averages of the corn returns during the seven preceding years. The Commissioners reported in 1851 that voluntary commutations had been commenced in 9,634 tithe districts; 7,070 agreements had been received, of which 6,778 had been confirmed; and 5,529 drafts of compulsory awards had been received, of which 5,260 had been confirmed. Thus in 12,038 tithe districts the rent charges had been finally established by confirmed agreements or confirmed awards.Towards the end of the year Soult had been recalled to Madrid, to take the place of Jourdain, who was remanded to Paris. Soult then determined to make an expedition into the south, to subdue Seville and Cadizthe last places of[601] consequence left to the Spaniards. He took King Joseph with him, or rather, perhaps, King Joseph was afraid to be left in the capital without his protection. The battle of Oca?a, and the destruction of Areizaga's army, left the passes of the Sierra Morena all open, and on the 21st of January Soult was at Baylen, where the army of Dupont had surrendered. Thence he pushed forward for Seville, sending other divisions of the army to traverse Malaga and Granada. Nothing could be more favourable to the visit of Soult than the then condition of Seville. The stupid, proud, ignorant Junta had refused all proffers of aid from the British, and they had, at the same time, worn out the patience of the people, who had risen upon them, and expelled them from the place. They then fled to Cadiz, in the hope of renewing their authority there; but they met with a still fiercer reception from the people of Cadiz, and were compelled formally to resign. As for the inhabitants of Seville, they talked of defending the city against the French, but there was no order amongst them, no authority, and they did nothing. Soult marched on from town to town, collecting a rich spoil everywhere, which the Spaniards had left behind them. They seemed to think of carrying away with them only their money, but a mass of other wealth fell into the hands of the French, and amongst it, as usual, great quantities of British cannon, muskets, and ammunition, which assisted in enabling the French to fight with us. Soult entered Cordova in triumph on the 17th of January, and Seville on the 1st of February, and there King Joseph established his court for some time.
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