In the case of hop-grounds, orchards, fruit-plantations and gardens power was given to the commissioners to value them separately, according to the average rate of composition for the seven years preceding Christmas 1835, and to fix an ordinary and an extraordinary charge for tithes thereof, the former for such lands going out of cultivation, the latter for such as were thereafter newly cultivated; lands subject to the latter were exempted during their first years of cultivation; and such lands were only subject to it if situated in a parish in which an extraordinary charge had been distinguished at the time of commutation (6 & 7 Will.
Tithe rent charge under these acts is subject to the same liabilities and incidents as tithes, such as parliamentary, parochial, county and other rates, especially the poor rate and highway rate; but the owner of tithe rent charge attached to a benefice has been exempted by an act of 1899 from payment of half the amount of any rate which he would be liable to pay under the Agricultural Rates Act 1896, the other half being borne by the Inland Revenue Commissioners.
Bavaria has even voluntarily adopted many imperial laws from which it was legally exempted; for instance, the laws of settlement.
Finally, in 1886, a fresh law, besides other concessions, did away with the Kultur Examen, and exempted seminaries from state control.
In 1906, when the concession to the Anglo-Sicilian Sulphur Company was about to expire, the government decreed that it should be formed into an obligatory syndicate for a term of twelve years for the control of all sulphur produced in Sicily, and exempted from taxation and legal dues, foreign companies established in Italy to exploit industries in which sulphur is a principal element.