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TWO:The Irish peasantry very soon learnt that whatever Emancipation had done or might do for barristers and other persons qualified to hold situations under Government, from which Roman Catholics had previously been almost entirely excluded, it had done nothing to remove or even to mitigate their practical grievances. They found that the rackrents of their holdings were not reduced; that the tax-collector went round as usual, and did not abate his demands; that the tithe-proctor did not fail in his visits, and that, in default of payment, he seized upon the cow or the pig, the pot or the blanket. Through the machinery of the Catholic Association, and the other associations which O'Connell had established, they became readers of newspapers. They had read that a single tithe-proctor had on one occasion processed 1,100 persons for tithes, nearly all of the lower order of farmers or peasants, the expense of each process being about eight shillings. It would be scarcely possible to devise any mode of levying an impost more exasperating, which came home to the bosoms of men with more irritating, humiliating, and maddening power, and which violated more recklessly men's natural sense of justice. If a plan were invented for the purpose of driving men into insurrection, nothing could be more effectual than the tithe-proctor system. Besides, it tended directly to the impoverishment of the country, retarding agricultural improvement and limiting production. If a man kept all his land in pasture, he escaped the impost; but the moment he tilled it, he was subjected to a tax of ten per cent, on the gross produce. The valuation being made by the tithe-proctor��a man whose interest it was to defraud both the tenant and the parson,��the consequence was that the gentry and the large farmers, to a great extent, evaded the tax, and left the small occupiers to bear nearly the whole burden; they even avoided mowing their meadows in some cases, because then they should pay tithe for the hay.The greater part of the House, as well as the public out of doors, were captivated with the scheme, which promised thus easily to relieve them of the monster debt; but Sir Grey Cooper was the first to disturb these fairy fancies. He declared that the whole was based on a fallacious statement; that it was doubtful whether the actual surplus was as described; but even were it so, that it was but the surplus of a particular year, and that it was like the proprietor of a hop-ground endeavouring to borrow money on the guarantee of its proceeds in a particularly favourable year. Fox, Burke, and Sheridan followed in the same strain. They argued that, supposing the assumed surplus actually to exist, which they doubted, it would immediately vanish in case of war, and a fresh mass of debt be laid on.[315] Sheridan said, the only mode of paying off a million a year would be to make a loan of a million a year, for the Minister reminded him of the person in the comedy who said, "If you won't lend me the money, how can I pay you?" On the 14th of May he moved a string of fourteen resolutions unfavourable to the report of the Committee, which he said contained facts which could not be negatived; but the House did negative them all without a division, and on the 15th of May passed the Bill. In the Lords it met with some proposals from Earl Stanhope, which were to render the violation of the Act equivalent to an act of bankruptcy, but these were negatived, and the Bill was passed there on the 26th. It was not until 1828 that the fallacy on which the Bill rested was finally exposed by Lord Grenville, who, curiously enough, had been chairman of the Committee which recommended its adoption.