The tythe, where there is no modus, and where it is levied in kind, diminishes more what would otherwise be the rent of the landlord, than a land tax which really amounted to five shillings in the pound.

什一税没有征税方式，而是以实物形式征收，它减少了地主的地租，而不是实际相当于每磅五先令的土地税。