Tithe was a tax on all agricultural land (originally one tenth of the produce) excepting only church lands, glebes and urban areas and was paid by leaseholders and occupiers of all religious denominations to the clergy of the Established Church of Ireland. There was growing resentment against this tax, especially by Presbyterians and Catholics, particularly in the period of distress after 1815 and the government was forced to give way and introduce the Tithe Composition Act 1823 which replaced payment in kind by payment in cash.
In order to effect this change, all agricultural land across the country was required to be surveyed and applotted, or valued. During the period 1823 to 1837, a Tithe Applotment Survey was made in each civil parish across the whole of Ireland to determine the value of tithe payable by different landholders. Two people were appointed by each parish to carry out this assessment. The material was arranged by civil parish and townland in volumes known as TITHE APPLOTMENT BOOKS.
In some parishes more than one survey was taken, whilst in others the manuscript has not survived. The books for all Ireland, compiled between 1823 and 1837, are now deposited in the National Archives of Ireland, Dublin and Public Record Office of Northern Ireland (PRONI).
PRONI holds the tithe books for all but 31 of the 273 parishes then surveyed in Northern Ireland. These tithe books are arranged by townland and record the names of leaseholders, the area of their farm subject to tithing, sometimes the quality of the land and an overall valuation and occasionally, the names of landlords. Researchers should be aware that cottiers who did not hold land are not recorded, and unaccountably, some types of land were passed over entirely; a field of potatoes attracted a tithe payment in one parish, but not in that adjoining.
Those researchers who are fortunate to locate a forebear in the Tithe Applotment Books may find it possible to take their research back a further generation prior to c1860 Griffiths Valuation.
OFFICIAL TOWNLANDS WITHIN KILLEA PARISH
KILLEA TOWNLANDS AND SUBDENOMINATIONS SUBJECT TO TITHING (as recorded)
INDEX TO KILLEA PARISH, CO. DONEGAL TITHE APPLOTMENT BOOK 1830
***ORIGINAL SPELLING HAS BEEN RETAINED***
|ALEXANDER||James (or Archibald Parker)||Carrigans|
|HENDERSON||James & partners||Carrigans|
|McCLINTOCK||R., Esq. (Bank part of Carrigans contg. 1 acre 0 roods 38 perches valued on HUGH McGETIGAN)||Dunmore|
|PARKER||Archibald (or James Alexander)||Carrigans|
ROBERT McCLINTOCK, ESQ. – apply JOSEPH DYSART, ESQ
JOHN MONTGOMERY, ESQ. – apply to MESSRS. SKIPTON & WALLEN, Derry
ROBERT BOND, ESQ. – apply to himself, Derry
MISS HARVEY – apply to JAMES COCHRANE, ESQ. Crohan, Lifford
W. SAMUEL JACKMAN, ESQ. – apply to MINCHIN LLOYD, ESQ., Derry
ROBERT BATESON – apply to WILLIAM McCREA KNOX, ESQ., Ballyduff House, Lifford
MR JOHN HANNA – apply to himself
MRS THOMPSON – apply to herself
MR THOMAS KIRKPATRICK – apply to himself
MISS BABBINGTON – apply to MR WILLIAM EDMANSTON
MR CRAIG – apply to himself
Further information relating to some of those above is offered in the ORDNANCE SURVEY MEMOIRS OF KILLEA & TAUGHBOYNE, dated October 1821:
The number of active spirited farmers in this district are numerous. As to their intelligence I can say little, not being much acquainted. However, the REV. MATTHEW HERON of the Hall, MR HUGH STEPHENSON of Lignathraw, MR JOHN ALEXANDER of Drummanan, MR SCOTT of Mullinan, MR HUNTER of Tullyown, MR McFARLAND of Cloon and MR SAMUEL MARSHALL of Tibber [Tubber] are all active and intelligent farmers. Others have made great improvements lately, which are owing principally to their indulgent landlords, MR ANDREW MASON of Kildrum, MR JOSEPH McPHERSON and MR WILLIAM ELLIOTT of Cloughfin, and this farm, the occupier I do not know, it lies immediately above ROBERT BATESON ESQUIRE, I imagine he is a MR MILLS, and MR DAVID McCLEAN, all have done much to the farms.
[Linen manufacture] is nearly at a stand these 3 or 4 years back, but much decreased from what it was for 20 years previous.
The number and extent of millworks are many and great; no less than 20 mills are in this limited district of 21 miles: MR STEPHENSON of Lignathraw 1, MR ALEXANDER of Drummanan 1. MR ALEXANDER of Kinnycally 1, REV. MR CUNNINGHAM of Castletown 1, MR McCLEAN of St. Johnstown 1, MR GALLAGHER of Castletown 1, MR McPHERSON of Kildrum 1, MR McFARLAND of Cloon 1, MR MARSHALL of Tibber 1, MR LAID of Cross 1, MR MACKIN of Lishill 1, MR ROGER of Ginsurry [Garsuey] 1, MR McPHERSON 1, MR MILLS 1, MR CALDWELL of Kildrum 1, MR CULBERT of Kildrum 1, MR PINKERTON 1, MR GALLAGHER of Portlough 1, MR LEVINS of Brickfield 1, 21 in all. Probably some others may have escaped my notice.