 Such payments were transferred in 1960 to the Board of Inland Revenue, and those remaining were terminated by the Finance Act 1977.The Tithe Act 1951 established the compulsory redemption of English tithes by landowners where the annual amounts payable were less than £1 so abolishing the bureaucracy and costs of collecting small sums of money.In France, the tithes – called "la dîme" – were a land tax.