The income for the parish church came from two main sources: rates and tithes.
Rates were levied on each householder and paid for the non-spiritual duties. The early rate books were written by the parish officials on parchment or in books, and generally only record a name, the rent they paid and the rate assessed on them.
The rate book for Luffincott in 1819 shows the overall sum of £55 was collected by the overseers, Joseph Spettigue and Samuel Trible, from the parish rector and four named householders – themselves, John Venner and Wm [William] Hopper. Tenements and properties are also listed against the householder’s rates shedding light on family residences before complete censuses were taken.
Between 1836 and 1852, the Tithe Commission appointed surveyors to make large-scale maps of each parish in England and Wales. These were drawn in triplicate: the copy made for the tithe office is now at The National Archives; the ones made for the bishop of the diocese and for the parish clerk are normally kept in an appropriate county record office. The maps were not drawn to a uniform scale though the scale is always recorded. The reference numbers on the tithe maps correspond to those in the accompanying tithe apportionment and in this way, individual properties can be identified.
The tithe map of the parish of Tetcott showing Tetcott Barton and several ‘lands and premises’ owned by Sir William Molesworth, Baronet though occupied by Francis Chapple. The ‘quantities in statute measure’ in A [acres] R [roods or rods] and P [perches] are noted as is the rent charge payable to the Rector.
About half of the civil parishes in Ireland were valued between 1823 and 1830 with the remainder being valued between 1832 and 1837. The information recorded is similar to that of the English and Welsh records although the valuers’ notebooks are known as tithe applotment books. Those for the counties in the Republic of Ireland and copies of those from Northern Ireland are kept at the Public Record Office in Dublin. The original six northern county notebooks are at the Public Record Office of Northern Ireland with microfilm and microfiche copies available in some public libraries.