Tithe Commutation records were created as a result of activities carried out under an Act for the Commutation of Tithes in the Isle of Man in 1839 (The Tithe Commutation Act 1839).
The valuers responsible for gathering the information were nominated by agents representing the parishes, themselves elected to be agents by the Captain and landowners of each parish. There were four valuers nominated by the parish agents, and the valuers worked in pairs to gather the information on the land of the six sheadings of the island, with one pair responsible for three sheadings each. One pair of valuers was responsible for the valuation of land in the sheadings of Michael, Ayre and Garff, while the other pair of valuers had the responsibility of gathering the information of the sheadings of Glenfaba, Middle and Rushen.
In addition to the four valuers nominated by the parish agents, the Lieutenant Governor nominated a fifth valuer, to serve as chairman of the valuers and have the responsibility of periodically providing the Lieutenant Governor with reports relating to the proceedings of the valuers. All valuers had certain rights awarded to them to aid in their duties, including the right to enter land and the right to call upon people for inquiries.
The Tithe Commutation Act 1839 meant that agricultural tithes paid to the Church were commuted to an annual cash payment based on the valuation of property. Unlike English tithe plans of a similar date each property was surveyed and drawn separately. Although most date from circa 1840 some landowners submitted earlier plans. All landowners were required to furnish the valuers with a map, plan or survey of the extent, contents and bounds of any lands under their consideration. The valuers issued a number to every map, plan or survey they received.
All the tithe estimate and valuation information was entered into volumes, one for each parish. These register - or parish estimate volumes - were delivered alongside the maps, plans and surveys to a specially convened Exchequer Court at Castle Rushen on 19 February 1841. The volumes were then deposited into the Rolls Office and open to inspection for 30 days for any objections. After the alterations had been amended the Lieutenant Governor ordered and directed competent persons to divide and apportion the said composition of £5575. This information was then entered into The Tithe Composition Book. The Book after being examined, corrected and confirmed by the Court of Appeal was then deposited in the Rolls Office on 10 April 1841.
