The Tithe Applotment Books: About the Records
This change in the law resulted in the valuation of individual holdings in almost all parishes containing agricultural land, in order to assess the portion of the tithes for which each occupier of land would be liable. The apportionment was recorded for each Church of Ireland parish in a Tithe Composition Applotment Book. The information was collected and the amounts were calculated by two Parochial Commissioners, one of whom was appointed by the cess-payers of the parish and the other by the relevant Diocese of the Church of Ireland. This procedure was carried out in over 2,500 parishes between the years 1823 and 1837.
The Tithe Applotment Books are in a variety of formats, from a few pages sewn together to elaborately bound volumes. In most cases they are written in manuscript throughout, although some consist of manuscript entries on printed questionnaires. The information in the books is broadly uniform and generally includes at least the name of occupier; the size of holding, the valuation and the tithe payable. In some cases more detailed information is provided. Some volumes have maps and most have certificates and correspondence attached.
The sub-divisions of the parish were recorded. Some of these subdivisions, such as ploughlands, ceased to be in official use after the six inch survey of the Ordnance Survey was completed in the 1840s. Only productive land was subject to tithe, and the books usually distinguish between this tithable land and untithable land such as roads or mountains. Tithable land was in some cases classified by quality, and a money value was given to each class. In some cases the proportion of tithe payable to the rector, vicar or lay proprietor of the tithes was set out. The column for observations was sometimes completed, with information about commonage, for example.
There are a number of other points that should be noted. The acreages given in the Tithe Applotment Books are in Irish or Plantation measure, which is 1.62 times larger than statute measure. Only occupiers of land at the time of the tithe composition are recorded, so not all heads of households living in a parish at the time are included. Only rural areas are systematically covered, although inhabitants of towns who held plots of cultivable land are included. The equivalent tax in urban areas, Minister’s Money, has left few records.
The Tithe Applotment Books are an important source of information for a wide variety of researchers of pre-Famine Ireland. They provide the first surviving national list of the occupiers of land, and are used by genealogists as a partial substitute for returns of the 1821 and 1831 censuses of population, which were destroyed in 1922. They also record information on the quality of land, and provide information on pre-Ordnance Survey territorial divisions, some of which were not recognised after the 1840s.
The National Archives hold the original Tithe Applotment Books only for the twenty-six counties of the Republic of Ireland. The books for the six counties of Northern Ireland are held in the Public Record Office of Northern Ireland in Belfast.
Further reading
Simington, R.C., ‘The Tithe Composition Applotment Books’ in Analecta Hibernica, 10 (1941)