The Earl of Aberdeen claimed a deduction on a quarter of the rent from several estates in order to reduce his teinds payment. The Officers of State objected to his activities on three grounds, 1) his deduction for use of peat on his land was unjustifiable, 2) by allowing cottagers to live on his land but pay rent to a third party meant that he did not get income directly, and 3) through patronage he claimed deductions on rent from lands outside the areas subject to those tithes.

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