chapter thirty

-four, intituled “An Act for granting to Her Majesty duties on profits arising from property, professions, trades and offices,” is in this Act referred to and may be cited as the Income Tax Act, 1853.

SCHEDULE

_Fees under Section 2 of the Tithe Act, 1891._

Where the sum claimed does nor exceed five pounds:

For notice of application to the Court One shilling. For making the order One shilling and sixpence.

Where the sum claimed exceeds five pounds:

For notice of application { One shilling for every five pounds and to the Court { fraction above five pounds or any multiple { of five pounds of the sum claimed.

{ One shilling and sixpence for every five For making the order { pounds and fraction above five pounds { or any multiple of five pounds of the { sum claimed.

But the total fee in any one case shall not exceed—

For notice of the application Ten shillings. For making the order Fifteen shillings.

REMARK ON THE TITHE ACT, 1891.

I. i. The main principle of this Act, is that the tithe rentcharge is in future payable by the owner of the lands and not by the occupier, unless he is also owner. The same principle existed in the Tithe Commutation Act of 1836. But unfortunately the 80th section of that Act, out of which landlords contracted themselves, says that “any tenant who shall pay any such rentcharge, shall be entitled to deduct the amount thereof from the rent payable by him to his landlord, and shall be allowed the same in account with his landlord.” Very few tenants deducted the tithes from their rents according to this section. It therefore became the general practice for the tenants in their leases or agreements, to agree to pay certain rents to the landlord, and also the tithe rentcharge to the tithe-owner. This Act carries out the intention of the Commutation Act in making the landowners liable to the payment of the tithe rentcharge. The Lords made a wise addition to subsection 1, viz. that, “Any contract made between an occupier and owner of lands _after_ the passing of this Act, for the payment of tithe rentcharge by the occupier, _shall be void_.” The Bill on leaving the Commons, provided, in subsection 2, for contracts made _before_ the passing of this Act, but made no provision against contracts made _after_ the passing of the Act, thus leaving the door open to contracts which may be made _after_ the passing of the Act.

The owner of the lands is now the collector of the tithe-owner. And the great advantages which the tithe-owner derives from this Act increase the market value of the rentcharge fully 25 per cent; and it will materially increase the value of the rentcharge when redeemed.

I. 3. It gives power to the owner to distrain for the sum equivalent to the tithe rentcharge paid by the owner of the lands and due by the occupier under a contract made previous to the passing of this Act, according to section 85 of the Act of 1836. The present Act thus transfers the unpopular system of distraint from the tithe-owner to the owner of the lands. No doubt section 85 was framed with a view of preventing tenants escaping payment by removing produce and stock from one field to another.

II. 1. To recover the tithe rentcharge through the County Court is new machinery. It is a new buffer between the tithe-owner and tithe-payer; it removes all immediate friction between the clergyman and his tithe-paying tenant. The subject of “fees” and “costs,” was the most contentious point in passing the Bill through Committee of the House of Commons. The Lords introduced the amendment, that “costs” should be recovered as in the case of an ordinary action in the County Court. This amendment will be extremely irritating to the small landowners, especially in Wales. It will also be a fruitful source of irritation to tithe-payers and of legal persecution by tithe-owners through their agents. The Lords’ amendment, introduced by Lord Selborne, was truly compared by Sir William Harcourt to “tares sown among wheat.” The Tithe Act of 1836 gave 21 days to the occupier to pay his tithe after it had fallen due, but this Act gives three months to the owners of the lands. This is a reasonable time, for the landlord has often to wait six months and even longer for his rents.

II. 2. By this, the tithe-owner can, in default of payment on distraint, take possession of the lands, and derive all the advantages of the tillage, and keep possession for years without rendering any compensation to the occupier. This is but one of the many cases which show that the Act was wholly framed in the interest of the tithe-owner, and disadvantageous to the tithe-payer. The security and stringent means for recovering tithe rentcharge are all advantages to the tithe-owner.

II. 5. The tithe-owner has a prior claim to all other creditors.

II. 9. The owner of the lands, or the occupier, cannot be imprisoned for non-payment of the tithe rentcharge, but may be fined or imprisoned as regards other matters in the execution of County Court warrants.

IV. The object which the framers of this section in the House of Lords had in view was to prevent collusion, as stated in their debates, between the owner of the lands and the occupying tenant. They based the assertion on the groundless assumption that certain landowners and farmers would enter into a conspiracy to defraud the tithe-owner. This discovery was reserved for the Lords. So section 4 contradicts section 1 subsection 1. The last proviso in section 4 was added by the House of Commons to protect the occupier by giving him a remedy against the landowner. The landowner may have been impecunious, and therefore let his land free of rent for some years, on condition that the tenant should erect certain buildings on the farm or put the farm and fences into better order; or he may let his lands for a sum down with a small rental; or the lands may have been let on beneficial leases on payment of a fine with a small reserve rental. But all these are common arrangements without any reference to collusion. The Lords, however, thought differently. But the most important point for consideration is, that this section upsets the main principle of the Act, namely, that the landowner, and not the occupier, should pay the tithe rentcharge. This section makes the latter pay it under certain circumstances, but which he can recover from his landlord in the manner stated.

VI. 1. In consequence of a decision in the Law Courts, if a tithe-owner should make default in payment of rates, as many have done, the only remedy for the collector was to recover from the occupier for a debt which was none of his; and the only remedy which the occupier had for this payment was to recover it from his landlord; and the landlord was to recover it from the tithe-owner. Here was a remarkable roundabout way to recover payment of rates from the proper person—the tithe-owner. Many tithe-owners, in order to annoy and irritate rate-collectors and tithe-payers, would not pay the rates. They knew well and took advantage of the legal ruling, and so they would not pay until rate-collectors, tithe-payers, and landlords, had to go through the above legal process to get payment of the rates from them. And so this subsection was framed in order to put a stop to such conduct on the part of tithe-owners, who are now bound to pay the rates, and it also repeals any part of any Act which authorizes payment from the occupier of rates on tithe rentcharge.

VIII. 1. This is generally called the “Relief Clause.” Quite a _misnomer_. This paltry relief was given for the great benefits and advantages which the tithe-owners derive from this Act. The relief will affect only a few farms in each county. In estimating the annual value of the lands, the valuable building erected will be taken in the valuation, and so tend to diminish the amount of remission of tithe rentcharge.

APPENDIX A.

ARCHBISHOPS AND BISHOPS.

Statement of commuted tithes in possession of Archbishops and Bishops in 1836. See (1) and (4) at p. 210.

£ _s._ _d._ 1. Bishop of Bangor 5,560 11 10 in 3 counties from 17 parishes. ” Bath and Wells 1,831 11 0 in Somerset ” 11 ” Archbishop of Canterbury 30,713 16 7 in 4 counties ” 67 ” Bishop of Carlisle 7,353 16 2 ” 2 ” ” 13 ” 5. ” Chester 14,702 16 4 ” 8 ” ” 31 ” Chichester 2,118 18 1 ” 1 ” ” 7 ” Durham 1,181 16 9½ ” 2 ” ” 6 ” Ely 16,764 3 4 ” 7 ” ” 48 ” Exeter 1,027 10 0 ” 2 ” ” 4 ” 10. ” Gloucester & Bristol 10,191 1 4½ ” 7 ” ” 35 ” Hereford 8,022 16 4 ” 3 ” ” 38 ” Lichfield 7,128 12 7 ” 4 ” ” 11 ” Lincoln 7,676 7 1 ” 3 ” ” 15 ” London 7,538 4 1 ” 3 ” ” 11 ” 15. ” Llandaff 2,936 7 7 ” 3 ” ” 12 ” Norwich 7,926 7 4 ” 2 ” ” 20 ” Oxford 4,844 19 9 ” 4 ” ” 10 ” Peterborough 140 0 0 ” 1 ” ” 1 ” Rochester 4,451 9 4 ” 3 ” ” 7 ” 20. ” Salisbury 3,683 14 5 ” 2 ” ” 4 ” St. Asaph 8,126 0 0 ” 4 ” ” 21 ” St. David’s 5,363 0 0 ” 7 ” ” 24 ” Winchester 3,685 0 0 ” 2 ” ” 4 ” Worcester 1,803 1 6 ” 1 ” ” 5 ” 25. Archbishop of York 24,944 13 7 ” 3 ” ” 36 ” ----------------- --- £189,718 11 0 from 458 parishes.

It must be noted, that these are commuted tithes; but the tithes were much higher in value.

APPENDIX B.

CHAPTERS.

£ _s._ _d._ Dean and Chapter of Bangor 1,616 0 0 in 1 county in 5 parishes. ” Bristol 11,578 2 7 in 5 counties in 34 ” ” Canterbury 22,548 8 4 ” 5 ” 39 ” ” Carlisle 12,104 19 7½ ” 3 ” 30 ” ” Chester 1,028 13 5 ” 1 ” 6 ” ” Chichester 8,883 8 2 ” 3 ” 26 ” ” Durham 15,321 19 1½ ” 3 ” 25 ” ” Ely 10,762 16 2 ” 4 ” 15 ” ” Exeter 14,636 17 4 ” 4 ” 51 ” ” Gloucester 6,654 2 3 ” 4 ” 25 ” ” Hereford 10,371 1 2 ” 4 ” 45 ” ” Lichfield 6,738 9 5 ” 5 ” 18 ” ” Lincoln 5,111 3 3 ” 6 ” 19 ” ” Llandaff 4,642 0 0 ” 2 ” 29 ” ” London 10,681 4 11 ” 4 ” 17 ” ” Manchester 2,596 10 11 ” 1 ” 1 ” ” Norwich 11,329 3 8 ” 2 ” 39 ” ” Oxford 39,785 1 10 ” 18 ” 82 ” ” Ripon 1,376 8 3 ” 1 ” 2 ” ” Rochester 15,394 18 4 ” 4 ” 39 ” ” Salisbury 11,282 0 8 ” 5 ” 33 ” ” St. Asaph 3,018 10 10½ ” 3 ” 7 ” ” St. David’s 6,323 12 8 ” 5 ” 37 ” ” Wells 7,382 7 9 ” 3 ” 22 ” ” Westminster 9,794 6 4 ” 8 ” 22 ” ” Windsor 29,887 9 2 ” 16 ” 61 ” ” Winchester 14,988 10 5 ” 7 ” 25 ” ” Worcester 12,033 4 0 ” 6 ” 23 ” 29. ” York 6,357 3 9 ” 3 ” 21 ” ----------------- --- £314,276 14 3 in 798 parishes.

APPENDIX C.

Dean. Precentor. Chancellor. Treasurer. Prebendaries. Total. £ £ £ £ £ £ 1. Chichester 1,439 853 525 891 7,755 11,463 Durham 1,457 3,615 5,072 Ely 3,406 3,406 Exeter 2,505 215 1,054 1,219 2,100 7,193 5. Hereford 843 503 655 479 1,668 4,148 Lichfield 3,320 [300]14,853 18,173 Lincoln 6,478 9 9,310 15,797 St. Paul’s, London 583 1,711 1,592 3,850 6,936 Salisbury 5,507 2,429 3,253 3,258 16,819 30,366 10. Wells 2,041 355 340 800 4,934 8,470 York 4,412 563 1,094 6,465 12,534 Southwell Coll. Church 3,504 3,504 Heytesbury ” 1,288 1,288 Dean of S. Buryan 1,050 15. ” Middleham 232

WALES—

Bangor 1,020 200 435 1,655 Llandaff 185 435 [301]1,098 1,718 St. Asaph’s 1,988 1,585 868 350 1,294 6,085 19. St. David’s 384 326 [302] [301]8,892 9,502 -------- £148,492

I have given £314,276 as the total tithe-rent charges of 29 chapters; to this add £158,770 for separate prebendal and vicars-choral estates, etc., and we get the enormous revenue of £473,046, or £716,000 in tithes for 29 chapters, and only for tithes, without regard to the chapters’ landed and mineral estates. There is nothing similar to this to be found in any other Christian country in the world. It is even shocking when we add the above to their respective chapters, viz.:—

£ £ £ 1. Chichester 8,883 + 11,463 = 20,346 Durham 15,322 + 5,072 = 20,394 Ely 10,762 + 3,406 = 14,168 Exeter 14,636 + 7,193 = 21,629 5. Hereford 10,371 + 4,148 = 14,519 Lichfield 6,738 + 18,173 = 24,911 Lincoln 5,111 + 15,797 = 20,908 London 10,681 + 6,936 = 17,617 Salisbury 11,282 + 30,366 = 41,648 Wells 7,382 + 8,470 = 15,852 11. York 6,357 + 12,534 = 18,891 WALES— Bangor 1,616 + 1,655 = 3,271 Llandaff 4,642 + 1,718 = 6,360 St. Asaph 3,018 + 6,085 = 9,103 15. St. David’s 6,323 + 9,502 = 15,825 -------- £265,542

_N.B._—The Vicars-Choral of ten Cathedrals possessed £10,278 tithe-rent charge, and 22 Archdeacons had £17,906, of which the Archdeacon of Surrey had £4,539 per annum, a most scandalous amount from parishes in Surrey and Hampshire; the Archdeacon of Canterbury had £3,009 per annum.

Summary of A, B, and C:—

£ Archbishops and Bishops 189,718 £ Chapters 314,276 Separate estates of Principals and Prebendaries 148,492 Vicars-Choral of ten Cathedrals 10,278 ------- 473,046 Twenty-two Archdeacons 17,236 Sinecure Rectories in Wales, erroneously inserted among “Clerical Appropriators” 1,695 -------- £681,695

A very useful lesson is derived from a study of the tithe-rent charges in possession of the Colleges of Oxford and Cambridge in 1836.

APPENDIX D.

_Oxford._

£ 1. King’s 357 Corpus Christi 1,333 Exeter 807 All Soul’s 2,355 5. Magdalene 2,886 University College 2,958 Jesus[303] 3,576 Oriel 1,487 Pembroke 292 10. Brasenose 115 Balliol 1,491 Queen’s 2,451 Trinity 2,620 Merton 5,125 15. St. John’s 779 Wadham 955 17. Winchester, or New College 10,311 ------- Total £42,898

_Cambridge._

£ 1. King’s 10,408 Catherine’s Hall 430 Jesus 1,543 Christ 2,637 5. Corpus Christi 150 Magdalene 1,318 University College[304] 4,110 Emmanuel 481 Pembroke 3,154 10. Gonville and Caius 1,292 11. Queen’s 10 St. John’s 5,048 Clare 2,004 Downing 5 St. Peter’s 639 Trinity 33,441 17. Trinity Hall 976 ------- £67,646

Oxford £42,898 Cambridge 67,646 -------- Total for 34 Colleges £110,544

Schools, Charities, and Hospitals = £80,520[305] Companies and Corporations = £10,971

Christ Church, Oxford, has £39,785 of tithes from eighty-two parishes in eighteen counties. I have not included the amount here, because it is placed among the Chapters, yet all the property is collegiate.

Summary of Colleges, Schools, etc.:—

£ Oxford, 17 Colleges 42,898 Cambridge, 17 Colleges 67,646 Winchester School 7,258 Eton College 8,484 Wimborne 2,416 Other smaller Schools 11,362 Hospitals 32,000 Charities 8,276 Municipal Corporations 5,562 Public Companies 6,024 Governors distributing Church Revenues 4,129 -------- £196,055

The disclosures made in the Tithe Commutation Return of 1887 (Lord Wolmer’s) as regards the extent of the prebendal and other separate estates, are most astonishing. The four principal officers—Dean, Precentor, Chancellor, and Treasurer—of certain cathedrals, were endowed with separate estates in tithes and lands, in addition to their shares of the Chapter properties. Then the prebendal estates were in the aggregate enormous. I am now dealing only with tithe property. And it is well to remark again that we should add one-half of the commuted value to the commuted value in order to ascertain the original tithe value, according to Sir John Caird’s opinion, that the commuted value of tithes = 4 millions, was 2 millions less than the tithe value = 6 millions. I must also remark, that the rentals of the episcopal, capitular and prebendal tithes, were only one-third their rack-rental value, because the owners had for centuries let all their properties on beneficial leases for years, or on lives for one-third their rack-rental value. The lessees retained the other two-thirds. The tithe-payers had to pay them their tithes in full. In 1835, appeared, for the first time since the reign of Henry VIII., an official Parliamentary Report of the revenues of the Church. The creation of the Ecclesiastical Commission in 1836, and the passing of the Cathedral Act of 1840, led to investigations as to the actual rack-rental value of the episcopal, capitular, and prebendal properties. The leasehold property with which the Act of 1840 vested the Commissioners was ascertained to be only one-third of its rack-rental value, and it was also found that the same remark applied to all the church properties which were let on beneficial leases. This was a vital discovery. The Commissioners set about their Herculean work of enfranchising all the leasehold estates in order that they should obtain for the Church, the two-thirds which the wealthy lessees were receiving. The leases for years are of course long ago in possession of the Commissioners; but a great many leases for lives are still running on, although it is now fifty-one years since the Act of 1840 was passed.

It was never anticipated by Sir Robert Peel, Lord Russell, and other Church reformers, that the net income of the Common Fund of the Ecclesiastical Commissioners would be over one million per annum. Any person who would have said so then would have been considered insane. In 1840 the idea of enfranchising all the leasehold property of the church was not for one moment thought of, and if it were, that it could never be realized.

Without going into the history of the Ecclesiastical Commission, it is essentially necessary to state that this Commission has cleared away, as far as public patronage is concerned with Acts of Parliament, the gross, yes, the disgraceful waste of church endowments. For instance, the present Archdeacon of Surrey, instead of receiving about £6,000 a year, of which £4,539 came from the tithe-rent charges, has a canonry in Winchester Cathedral, gross income £1,000 per annum, and the vicarage of Frensham, with net income £400 and house. An Order in Council divided, respecting vested interests, the Archdeacon’s enormous income among poor benefices and endowed new churches in the parishes where the tithes arose. This is a good specimen of all the operations of the Commissioners. Incumbents possessing enormous incomes, whose benefices were in public patronage, have been dealt with by Orders in Council, and by private Acts of Parliament, in a similar manner, on the next avoidances, when the new incumbents were appointed, on very reduced incomes, and the residue divided among the poorer incumbents in the same parishes. Then as regards the episcopal, capitular, and prebendal revenues, the Commissioners allow the bishops and chapters their incomes as set forth in Acts of Parliament and Orders in Council, and with the residue of the immense property, they satisfy local claims of parishes where the tithes arose or landed estates were situate. As for the prebendal properties, separate estates of capitular offices, sinecure rectories and dissolved canonries, the Cathedral Act of 1840 vested them in the Ecclesiastical Commissioners for the good of the Common Fund, but Parliament allowed local claims on the tithes only. In a subsequent Act (1860), the local claims were extended, rather unwisely, to all kinds of church property. Hence we find many country parishes, with a population of a few hundreds, richly endowed and furnished with comfortable, well-built parsonages. The incumbents claim this by virtue of the extension clause of the local claims. The Commissioners have therefore been bound to satisfy local claims of hundreds of parishes with populations varying from 150 to 300, while the teeming populations of the town parishes have to go without help from the above resources. About £360,000 per annum has been given out of the Common Fund to satisfy local claims up to 1890. The Commissioners were opposed to this extension clause, and it was not in the Bill, but was inserted and carried by members of Parliament after the Bill was introduced, who had churches on their own estates, and in their neighbourhood, where large church endowments existed. The clause included all the landed estates and house property of the bishops, chapters, prebendaries, sinecure rectories, etc. In London there are lamentable cases of small incomes in parishes where there are no local claims, and large incomes of adjacent parishes, arising from local claims.

For example, the Finsbury estate in London consists of three acres of land, which were given, in the fourteenth century, by a layman to St. Paul’s for the support of one prebendary. The Corporation of London leased this estate from the dean and chapter, and built valuable houses upon it. The Act of 1840 vested this property, on the expiration of the lease, in the Ecclesiastical Commissioners. In 1867 the lease expired, and the Commissioners came into possession of £60,000 _per annum_ from the rentals of this property. By the Act of 1840, there would be no local claim, for none of this revenue came from tithes. But by the Act of 1860, there was a local claim. Hence eighteen district churches within the parish had their incumbents’ incomes raised to £500 a year each; new costly parsonage houses were erected, and large annual sums are allowed to the churchwardens of all these churches for the church services and repair of churches. But not a shilling was given to the poor incumbents in the adjacent populous parochial districts.

APPENDIX E.

The Septennial Average Prices of Wheat, Barley, and Oats from 1835 to 1890, or 55 years, taken from Willich’s Tithe Commutation Tables.

------------------+---------+---------+---------++------------- | WHEAT, | BARLEY, | OATS, || Value of _Per London | per | per | per || TITHE-RENT Gazette_ |imperial |imperial |imperial || CHARGE of | bushel. | bushel. | bushel. || £100. ------------------+---------+---------+---------++------------- |_s._ _d._|_s._ _d._|_s._ _d._|| £ _s._ _d._ To Christmas 1835 | | | || on 9th Dec. 1836 | 7 0¼ | 3 11½ | 2 9 || 100 0 0 | | | ++============= To Christmas 1836 | 6 8½ | 3 11¾ | 2 9 || 98 13 9¾ do. 1837 | 6 6¾ | 3 11¼ | 2 8¾ || 97 7 11 do. 1838 | 6 6¼ | 3 9¾ | 2 8 || 95 7 9 do. 1839 | 6 9 | 3 11¼ | 2 9¼ || 98 15 9½ do. 1840 | 6 11¾ | 4 1 | 2 10¾ || 102 12 5¼ do. 1841 | 7 3¾ | 4 2 | 2 11¼ || 105 8 2¾ do. 1842 | 7 7½ | 4 1¼ | 2 10½ || 105 12 2¼ do. 1843 | 7 7¾ | 4 0½ | 2 9½ || 104 3 5¼ do. 1844 | 7 7 | 4 1¼ | 2 9 || 103 17 11¼ do. 1845 | 7 4 | 4 1½ | 2 9 || 102 17 8¾ do. 1846 | 7 0½ | 4 0 | 2 8½ || 99 18 10¼ do. 1847 | 7 1¼ | 4 1½ | 2 9¼ || 102 1 0 do. 1848 | 6 10¼ | 4 1¼ | 2 8¾ || 100 3 7¾ do. 1849 | 6 7½ | 4 1¼ | 2 8½ || 98 16 10 do. 1850 | 6 5¼ | 4 0 | 2 8 || 96 11 4¾ do. 1851 | 6 2¾ | 3 10¼ | 2 7½ || 93 16 11¼ do. 1852 | 6 0½ | 3 9½ | 2 6¾ || 91 13 5¾ do. 1853 | 6 0 | 3 9½ | 2 6¼ || 90 19 5 do. 1854 | 6 0¾ | 3 7¾ | 2 6 || 89 15 8¾ do. 1855 | 6 6 | 3 8½ | 2 7½ || 93 18 1¼ do. 1856 | 6 11¼ | 3 11¼ | 2 9¼ || 99 13 7¼ do. 1857 | 7 2¾ | 4 3½ | 2 11 || 105 16 3½ do. 1858 | 7 4 | 4 5½ | 3 0¼ || 108 19 6¼ do. 1859 | 7 4½ | 4 6½ | 3 1¼ || 110 17 8½ do. 1860 | 7 4½ | 4 7¼ | 3 2 || 112 3 4¾ do. 1861 | 7 0¾ | 4 7¼ | 3 1 || 109 13 6 do. 1862 | 6 8¾ | 4 7½ | 3 0 || 107 5 2 do. 1863 | 6 3½ | 4 5¾ | 2 11¼ || 103 3 10¾ do. 1864 | 6 0 | 4 3¼ | 2 10 || 98 15 10½ do. 1865 | 5 11½ | 4 2¼ | 2 9½ || 97 7 9¼ do. 1866 | 6 0¾ | 4 3 | 2 9¾ || 98 13 8 do. 1867 | 6 3¼ | 4 3¾ | 2 10¼ || 100 13 3 do. 1868 | 6 5¼ | 4 5¼ | 2 11 || 103 5 8¼ do. 1869 | 6 3½ | 4 6¼ | 2 11¾ || 104 1 0¼ do. 1870 | 6 4 | 4 6¼ | 3 0¼ || 104 15 1 do. 1871 | 6 7½ | 4 7¾ | 3 1¼ || 108 4 0¼ do. 1872 | 6 10¾ | 4 9¼ | 3 1½ || 110 15 10¼ do. 1873 | 7 0¾ | 4 10 | 3 1¾ || 112 7 3 do. 1874 | 6 10¾ | 4 11 | 3 2¼ || 112 15 6¾ do. 1875 | 6 6¾ | 4 10 | 3 2½ || 110 14 11 do. 1876 | 6 6¼ | 4 9 | 3 2½ || 109 16 11½ do. 1877 | 6 8½ | 4 10¼ | 3 3¼ || 112 7 5¼ do. 1878 | 6 6¼ | 4 11 | 3 3 || 111 15 1½ do. 1879 | 6 3½ | 4 10¼ | 3 2¾ || 109 17 9¼ do. 1880 | 6 0½ | 4 8¾ | 3 2¼ || 107 2 10½ do. 1881 | 5 10¼ | 4 6 | 3 0¾ || 102 16 2 do. 1882 | 5 10¼ | 4 4½ | 2 11¼ || 100 4 9¾ do. 1883 | 5 9¼ | 4 3¾ | 2 10¼ || 98 6 2¼ do. 1884 | 5 4¾ | 4 1¾ | 2 9 || 93 17 3 do. 1885 | 5 1¾ | 3 11¾ | 2 8¼ || 90 10 3½ do. 1886 | 4 11 | 3 10 | 2 7½ || 87 8 10 do. 1887 | 4 8½ | 3 8½ | 2 6¼ || 84 2 8¾ do. 1888 | 4 5½ | 3 7½ | 2 5 || 80 19 8½ do. 1889 | 4 2¼ | 3 6¼ | 2 4¼ || 78 1 3½ do. 1890 | 4 0¼ | 3 5¾ | 2 3½ || 76 3 3¾ | | | ++------------- | | | ||5536 6 5 | | | ++------------- General average for the last 55 years ||£100 13 2½

APPENDIX F.

Summary of Tithe-rent charges, copied from the Parliamentary Tithes Commutation Return, 1887.

--------------+-------------------------------------------------------- | RENT CHARGES. +--------------+-----------+--------------+-------------- Counties. | Payable |Payable to | Payable to | Payable | to Clerical | Parochial | Lay- | to Schools, |Appropriators.|Incumbents.|Impropriators.|Colleges, etc. --------------+--------------+-----------+--------------+-------------- Bedford | £3,599 | 13,276 | £3,429 | £4,224 Berks | 18,978 | 46,726 | 18,763 | 4,011 Bucks | 4,214 | 28,605 | 13,652 | 506 Cambridge | 15,156 | 50,201 | 5,741 | 8,867 Chester | 15,630 | 33,208 | 13,217 | 1,533 Cornwall | 12,218 | 61,175 | 26,834 | 924 Cumberland | 10,517 | 9,965 | 4,425 | 1,313 Derby | 7,193 | 21,000 | 10,096 | 123 Devon | 30,910 | 115,691 | 28,365 | 6,463 Dorset | 9,485 | 62,184 | 13,766 | 3,749 Durham | 11,367 | 28,071 | 13,340 | 4,697 Essex | 15,253 | 159,018 | 53,988 | 22,018 Gloucester | 18,650 | 53,478 | 12,983 | 2,552 Hereford | 20,018 | 47,601 | 6,312 | 1,770 Hertford | 13,156 | 43,667 | 16,217 | 3,594 Huntingdon | 1,065 | 10,860 | 2,109 | 1,051 Kent | 71,048 | 143,881 | 35,217 | 7,729 Lancaster | 13,122 | 36,179 | 20,650 | 4,039 Leicester | 1,461 | 25,244 | 3,809 | 443 Lincoln | 17,695 | 80,295 | 23,208 | 5,334 Middlesex | 4,533 | 16,828 | 5,388 | 74 Monmouth | 6,635 | 17,195 | 5,673 | 413 Norfolk | 31,023 | 203,016 | 33,340 | 13,204 Northampton | 1,671 | 27,027 | 2,473 | 831 Northumberland| 17,187 | 24,634 | 27,881 | 7,835 Nottingham | 10,004 | 20,516 | 6,642 | 3,166 Oxford | 9,614 | 31,997 | 7,054 | 4,207 Rutland | 739 | 6,891 | 606 | Salop | 3,496 | 66,427 | 34,939 | 3,831 Somerset | 23,141 | 104,994 | 25,749 | 1,856 Southampton | 21,309 | 103,467 | 26,163 | 21,917 Stafford | 20,501 | 33,474 | 20,733 | 773 Suffolk | 7,044 | 155,097 | 37,751 | 5,774 Surrey | 7,465 | 48,287 | 19,247 | 1,301 Sussex | 24,807 | 103,019 | 28,040 | 4,507 Warwick | 2,812 | 29,654 | 10,545 | 7,807 Westmoreland | 756 | 3,155 | 1,907 | 1,827 Wilts | 41,352 | 77,705 | 18,587 | 7,262 Worcester | 11,961 | 42,128 | 8,598 | 1,329 York | 57,247 | 91,697 | 57,727 | 15,043 --------------+--------------+-----------+--------------+-------------- | 614,032 | 2,277,539 | 705,174 | 187,897 --------------+--------------+-----------+--------------+-------------- WALES. | | | | Anglesey | £2,667 | £12,065 | £2,139 | £1,534 Brecon | 4,616 | 11,722 | 3,270 | 161 Cardigan | 3,251 | 4,979 | 10,475 | 794 Carmarthen | 6,640 | 7,419 | 14,707 | 468 Carnarvon | 2,133 | 11,139 | 3,012 | 1,037 Denbigh | 13,413 | 16,602 | 5,525 | 1,249 Flint | 6,607 | 12,192 | 4,528 | 257 Glamorgan | 7,114 | 16,854 | 5,592 | 40 Merioneth | 2,034 | 6,889 | 542 | Montgomery | 7,688 | 14,991 | 3,824 | 1,586 Pembroke | 4,779 | 15,243 | 7,206 | 741 Radnor | 6,721 | 7,406 | 348 | 291 --------------+--------------+-----------+--------------+-------------- | 67,663 | 137,500 | 61,168 | 8,159 England | 614,032 | 2,277,540 | 705,167 | 187,897 --------------+--------------+-----------+--------------+-------------- Total | £681,695 |£2,415,040 | £766,335 | £196,056 --------------+--------------+-----------+--------------+--------------

General total of the four items, £4,059,126.

APPENDIX G.

Analysis of the Tithe Commutation Return in Appendix F, showing (1) the number of Old Parishes in England and Wales; (2) the number not appropriated, and the number appropriated, to which is added a full explanation of the analysis.

1. Parochial Rectors. 2. Appropriated Rectors. 3. Impropriated Rectors. 4. Collegiate School, Hospital, etc., Rectors. 5. Appropriated Vicars. 6. Parishes with Vicars but without Rectors. 7. Total number of Vicars. 8. Total number of Ancient Parishes.

-----------------+------+------+------+------+------+------+------+------ Counties. | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 -----------------+------+------+------+------+------+------+------+------ ENGLAND. | | | | | | | | Bedford | 25 | 3 | 12 | 7 | 21 | 6 | 27 | 53 Berks | 65 | 26 | 33 | 6 | 54 | 7 | 61 | 137 Bucks | 63 | 9 | 42 | 1 | 36 | 10 | 46 | 125 Cambridge | 40 | 19 | 8 | 19 | 32 | 5 | 37 | 91 Chester | 51 | 21 | 18 | | 26 | | 26 | 90 Cornwall | 81 | 28 | 86 | 3 | 103 | 6 | 109 | 204 Cumberland | 31 | 26 | 23 | 2 | 25 | 2 | 27 | 84 Derby | 47 | 16 | 50 | | 51 | 5 | 56 | 118 Devon | 245 | 83 | 104 | 9 | 147 | 8 | 155 | 449 10 Dorset | 167 | 29 | 48 | 3 | 69 | 14 | 83 | 261 Durham | 30 | 20 | 17 | 8 | 29 | 4 | 33 | 79 Essex | 237 | 28 | 99 | 20 | 129 | 7 | 136 | 391 Gloucester | 109 | 49 | 39 | 6 | 69 | 10 | 79 | 213 Hereford | 80 | 80 | 29 | 9 | 98 | 17 | 115 | 215 Hertford | 64 | 15 | 26 | 5 | 42 | 4 | 46 | 114 Huntingdon | 36 | 7 | 11 | 3 | 13 | | 13 | 57 Kent | 176 | 143 | 63 | 13 | 181 | 10 | 191 | 405 Gloucester | 28 | 11 | 31 | 1 | 21 | | 21 | 71 Leicester | 75 | 7 | 33 | 3 | 35 | 11 | 46 | 129 20 Lincoln | 188 | 38 | 67 | 8 | 89 | 32 | 121 | 333 Middlesex | 23 | 8 | 14 | 1 | 17 | 4 | 21 | 50 Monmouth | 44 | 40 | 30 | 4 | 51 | 5 | 56 | 123 Norfolk | 447 | 86 | 102 | 23 | 157 | 9 | 166 | 667 Northampton | 91 | 8 | 16 | 6 | 21 | 11 | 32 | 132 Northumberland| 18 | 16 | 43 | 3 | 43 | 3 | 46 | 83 Nottingham | 41 | 27 | 22 | 8 | 45 | 8 | 53 | 106 Oxford | 74 | 20 | 25 | 11 | 40 | 4 | 44 | 134 Rutland | 24 | 6 | 2 | | 6 | 1 | 7 | 33 Salop | 116 | 8 | 87 | 4 | 75 | 4 | 79 | 219 30 Somerset | 252 | 89 | 107 | 4 | 156 | 8 | 164 | 460 Southampton | 171 | 33 | 48 | 31 | 87 | 9 | 96 | 292 Stafford | 46 | 32 | 53 | 1 | 56 | 5 | 61 | 137 Suffolk | 319 | 16 | 123 | 10 | 93 | 15 | 108 | 483 Surrey | 74 | 13 | 42 | 1 | 35 | 3 | 38 | 133 Sussex | 160 | 59 | 62 | 8 | 104 | 10 | 114 | 299 Warwick | 48 | 7 | 45 | 18 | 53 | 16 | 69 | 134 Westmoreland | 13 | 3 | 8 | 2 | 13 | 1 | 14 | 27 Wilts | 131 | 69 | 50 | 12 | 101 | 12 | 113 | 274 Worcester | 73 | 31 | 16 | 1 | 36 | 7 | 43 | 128 40 York | 155 | 117 | 156 | 27 | 186 | 34 | 220 | 489 -----------------+------+------+------+------+------+------+------+------ Total | 4158 | 1346 | 1890 | 301 | 2645 | 327 | 2972 | 8022 -----------------+------+------+------+------+------+------+------+------ WALES. | | | | | | | | Anglesey | 50 | 10 | 13 | 4 | 5 | | 5 | 77 Brecon | 27 | 24 | 15 | 1 | 24 | 2 | 26 | 69 Cardigan | 15 | 15 | 31 | 1 | 24 | | 24 | 62 Carmarthen | 14 | 21 | 39 | 2 | 36 | 2 | 38 | 78 Carnarvon | 40 | 10 | 13 | 5 | 17 | 1 | 18 | 69 Denbigh | 20 | 22 | 7 | 2 | 18 | 5 | 23 | 56 Flint | 14 | 15 | 2 | | 15 | | 15 | 31 Glamorgan | 58 | 29 | 29 | | 42 | 3 | 45 | 119 Merioneth | 22 | 8 | 4 | | 5 | | 5 | 34 Montgomery | 26 | 15 | 11 | 2 | 19 | 1 | 20 | 55 Pembroke | 62 | 27 | 40 | 2 | 49 | 3 | 52 | 134 12 Radnor | 18 | 26 | 2 | 1 | 17 | 3 | 20 | 50 -----------------+------+------+------+------+------+------+------+------ Total | 366 | 222 | 206 | 20 | 271 | 20 | 291 | 834 In England | 4158 | 1346 | 1890 | 301 | 2645 | 327 | 2972 | 8022 -----------------+------+------+------+------+------+------+------+------ Total in England | | | | | | | | and Wales | 4524 | 1568 | 2096 | 321 | 2916 | 347 | 3263 | 8856 -----------------+------+------+------+------+------+------+------+------

Column 1 indicates that nearly one-half of the parochial tithes in England and Wales were appropriated to archbishops, bishops, chapters, monasteries, colleges, etc. There are 8,856 old parishes in England and Wales. Columns 2, 3, and 4 give the number of appropriated rectories, total 3,985. So we have 3,985 old parishes deprived of their rectorial tithes. Who have these? Column 2 are archbishops, bishops, chapters, vicars-choral, and archdeacons. Column 3 are what are sometimes called “Lay Rectors,” _i.e._, impropriated rectors, namely, lay persons in receipt of rectorial tithes, resulting from the dissolution of monasteries and the dispersion of their tithes by the Crown to laymen. Columns 3 and 4 are lay persons receiving tithes from 2,417 parishes, amounting to gross £962,390, or nearly a million a year. Appendices A, B, and C, give the rectors in column 2. Appendix D gives the 321 in column 4. As regards column 3, the tithe-rent charges are dealt with as private property, and as such is constantly changing hands by sales or otherwise.

In columns 6 and 7, 3,985 appropriated and impropriated rectors of the old parishes employed 2,916 vicars. But column 6, or 347 parishes, have vicars, but no rectors.[306] Again, the 1,568 clerical rectors in column 2 employed only 1,176 vicars, and the remaining 392 parishes had no vicars. Again, the 2,096 impropriated rectors in column 3 employed only 1,525 vicars, and the remaining 564 parishes had none. Again, the 321 college, etc., rectors employed 207 vicars, and the remaining 102 parishes had none.

I refer the reader to the summary of tithe-rent charges at page 253. (1) The Clerical Appropriators having £681,695, number 1,568. They are classified in Appendices A, B, and C. (2) The Parochial Incumbents receiving £2,415,040, consist of rectors, 4,524 + 3,263 vicars = 7,787. (3) Lay Impropriators receive £766,334; they number 2,096. (4) Schools, colleges, etc., receive £196,055; they number 321, and are classified in Appendix D, page 247.

APPENDIX H.

LANDS AND MONEY PAYMENTS IN LIEU OF TITHES.

The number of parishes in which awards were made under the Inclosure Acts, in 29 counties, was 989.[307] These parishes do not appear in the Tithe Commutation Return of 1887.

Parochial Rectors. Appropriated Rectors. Impropriated Rectors. College, School, etc., Rectors. Vicars. Total.

Parishes 435 63 477 14 548 989 Add the tithe number at page 255 4,524 1,568 2,096 321 3,263 8,856 ----- ----- ----- --- ----- ----- Total 4,959 1,631 2,573 335 3,811 9,845

To 9,845 are added 200 benefices in London, Canterbury, Isle of Man, etc., which receive tithe-taxes from houses, also fixed and variable incomes from commuted tithes. Therefore, 10,045 benefices derive incomes from tithes. The total number of benefices is 13,979. Of the remaining 3,934, 464 are not endowed with tithes or glebes, and 3,470 were formed between A.D. 1818 and A.D. 1890. As regards the 9,845 parishes, it is important to notice that the tithes of one-half or 4,886 in England and Wales, were _impropriated_, that is, _alienated_ from the parishes, and 4,959 were _not alienated_.

The total number of beneficed clergy in England, Wales, Isle of Man and Channel Islands, may be taken as 13,979 (as very few benefices are now held in plurality), viz., England 13,048, Wales 856, Isle of Man 34, Channel Islands 41. In the census of 1881, the number of _civil parishes_ was stated to be 14,926, hence 947 were consolidated. The benefice may consist of one or many parishes united. For example, at page 192, there are 43 parishes united into 11 benefices, so 13,979 benefices mean about 15,000 parishes. 11,667 benefices have parsonage houses, 2,312 have not.

APPENDIX I.

AGGREGATE SUMMARY OF REVENUES OF CHURCH OF ENGLAND.[308]

Gross income of property derived from

Private Ancient Benefactions Endowments. since 1703.

I. Archiepiscopal and Episcopal Sees 87,827 11,081 II. Cathedral and Collegiate Churches 192,400 III. Ecclesiastical Benefices 3,941,057 272,605 IV. Ecclesiastical Commissioners 1,247,827 V. Queen Anne’s Bounty 700 --------- ------- 5,469,171 284,386 \--------\/-------/ 5,753,557

Its capitalized value is about £140,000,000.

The return deals only with the _permanent sources_ of revenues. Hence it omits fees, pew-rents and Easter offerings. The return was made from values in 1886. The Commissioners’ own gross income in 1890 was £1,320,000, and not £1,247,827. The gross income of the beneficed clergy is by this return £4,810,662 or gross £344 a year each, net £262. To find net income, I have allowed £1,140,000 to cover depreciation and expenses out of £2,592,000 tithe-rent charge, 1890.

The total _rateable_ value of the episcopal, capitular and parsonage houses = £11,151 + £18,928 + £518,054 respectively = £548,133. The rack-rental value is about £800,000 a year.

Dealing with the fluctuating part of the beneficed clergy’s income, we may safely estimate fees, pew-rents and Easter offerings at £1,000,000 a year. In arriving at this amount I have been guided by certain well-known official data. (1) The average fluctuating incomes of the 115 rectors in the old parish of Manchester were, for 1890, £142 each. (2) The 987 benefices of Wales and Monmouth had, in 1890, £10 each. My conclusion, therefore, is that 4,600 benefices get, like Manchester, £653,000; 4,600 get £300,000; and 4,779 get the Welsh rate, viz., £48,000. Total, £1,000,000. It varies from one to one and a half millions a year.

In 1890 we may safely take the following as the correct gross aggregate revenues of the beneficed clergy:—£3,941,057 + £272,605 + £617,000 (C.F.) + £1,000,000 = £5,830,662 or £415 each; net £334 calculated like the net £262 above. But £6,000,000 a year for the 13,979 incumbents is nearer the truth. Add to 11,667 with parsonages, a rental of £52 a year for house = net average for each of the 11,667 £386. We have, at last, a correct idea of the _immense wealth_ of the beneficed clergy alone.

FOOTNOTES

[1] “The History of Tithes from Abraham to Queen Victoria,” 1887.

[2] “Facts and Fictions,” pp. 280, 281.

[3] Selden’s “History of Tithes,” p. 169.

[4] Van Espen, “jus Univ. Canon,” pars. ii. sec. 4.

[5] See Kemble’s “Anglo-Saxons,” New Ed.: 1876, vol. ii. 473.

[6] “Facts and Fictions,” pp. 9, 47.

[7] See the Animadversions on Selden’s “History of Tithes,” in 1621, by Dr. R. Tillesley, Archdeacon of Rochester.

[8] Page 34.

[9] “Ancient Facts and Fictions,” Edition 1888, pp. 47, 48. Selden, p. 58.

[10] “Hist. Eccl.” ii. 5: cum consilio sapientium.

[11] Thorpe’s “Ancient Laws,” etc. i. 3.

[12] “Saxons in England,” ii. 205.

[13] Hook’s “Archbishops,” i. 134.

[14] The three bishoprics were thus _State creations_ in the kingdom of Kent, and were then _established_ and _endowed by the State_, with the approval of the Witenagemót. See Hook, i. 59.

[15] Bede, “E. H.,” lib. i. c. xxvii.

[16] “Endowments and Establishment of the Church of England,” p. 39, ed. 1885. Mr. Dibdin is Chancellor of the Dioceses of Rochester, Exeter, and Durham, and official of two archdeaconries.

[17] Canon 4.

[18] “Comms.,” bk. i. ch. ii. pp. 372-3, ed. 1765.

[19] p. 87.

[20] Thorpe, i. 435, Law viii.

[21] See the Laws in Thorpe, i. pp. 3-43, also pp. 103-151.

[22] “Our Title Deeds,” p. 53.

[23] Haddan and Stubbs, “Councils,” iii. 191, note.

[24] Lib. ii. c. ii. § 8.

[25] Lib. ii. c. xiv. § 9.

[26] Lib. ii. c. xiv. § 10.

[27] “Facts and Fictions,” p. 107.

[28] Haddan and Stubbs, “Councils,” iii. 174.

[29] “Const. Hist.,” i. 227, note 3, ed. 1874.

[30] “Anglo-Saxon Church,” i. 183; Bede, “Ep. ad Egb.,” ii.

[31] Scheller’s Latin Lexicon, edited by Riddle, 1835.

[32] Preface, pp. 2, 3.

[33] p. 156.

[34] “Com.,” bk. ii. ch. iii. p. 25, ed. 1765.

[35] Vol. ii. p. 732.

[36] Letter addressed to Mr. Fuller, as it appears in “Our Title Deeds.”

[37] “E. H.,” lib. v. c. iv.

[38] Bede, “E. H.,” lib. v. c. v.

[39] Johnson’s “Laws and Canons,” i. 87.

[40] Bodl. MS. 718.

[41] See Haddan and Stubbs, “Councils,” iii. 413.

[42] “Con.,” ii. 258.

[43] “Laws and Canons,” i. 181, ed. 1850.

[44] “Antiq. of the Ang.-Sax.,” i. 93, note.

[45] “Ancient Laws,” ii. 97.

[46] Thorpe’s “Ancient Laws,” etc., i. 98, Canons 3 and 5.

[47] “History of Tithes,” ed. 1618, pp. 196-198. Selden quotes in the margin, “_MS. in Biblioth. Cottoniana_,” which clearly indicates that he did not know it as the “_Worcester_” volume; or “_Worcester, Nero, A, 1_.”

[48] Consecrated Archbishop A.D. 734; died Nov. 19, 766, Stubbs’s “Registrum Sacrum Anglicanum.”

[49] Baluze, i. 141, 142; Selden, c. vi. s. 7.

[50] “The Saxons in England,” ii. 473.

[51] Milman, ii. 292, etc.

[52] Bede, “Eccl. Hist.,” i. 27, 29.

[53] Stubbs, “Const. Hist.,” i. 217, ed. 1874.

[54] Bede, “E. H.,” ii. 6.

[55] Bede, “E. H.,” ii. c. xiii. See Kemble’s “Saxons,” ii. 241.

[56] Birch, “Cartularium Saxonicum,” i. No. 15.

[57] _Ibid._, i. No. 20.

[58] Bede, “E. H.,” iii. c. 25.

[59] Bede, “E. H.,” bk. iii. c. xxv., Dr. Giles’s translation.

[60] “Secundum vestrorum scriptorem tenorem” (Bede, “E. H.,” iii. c. xxix.).

[61] Bede, “E. H.,” iv. c. i.

[62] Birch, “Cart. Sax.,” i. No. 24.

[63] Haddan and Stubbs, “Councils,” iii. 360.

[64] Hook’s “Lives of Archbishops,” i. 245, 246.

[65] Haddan and Stubbs, “Councils,” iii. 360.

[66] “Lives of the Two Offas” (Matt. Paris, ed. 1640, p. 21).

[67] “Henry of Huntingdon,” book iv. See also Pope Leo III.’s letter to King Kenwulf of Mercia, in Haddan and Stubbs, “Councils,” iii. 523, 525.

[68] Selden, “History of Tithes,” c. viii. s. 2, p. 201.

[69] “Basileæ,” 1567; “Centuria,” viii. c. ix. pp. 574, 575.

[70] Haddan and Stubbs, “Councils,” iii. 461.

[71] “Facts and Fictions,” p. 154.

[72] “Ancient Laws,” Preface, p. vii.; see pp. 69, 70.

[73] Haddan and Stubbs, “Councils,” iii. 444, 447.

[74] Haddan and Stubbs, “Councils,” iii. 456.

[75] “Facts and Fictions,” p. 145.

[76] “Councils,” iii. 637, note.

[77] “Constitutional History,” i. 228, ed. 1874.

[78] Num. xviii. 21.

[79] “Original and Right of Tithes,” p. 102.

[80] “Historiæ Anglicanæ Scriptores, x.,” edited by Roger Twysden, ed. 1652, fol. p. 776. Chronicon Johannis Bromton.

[81] “Flowers of History,” i. 158-163. See Dr. Giles’s ed., 1846.

[82] “History of Tithes,” c. viii. p. 208.

[83] “Hist. Angl.” lib., iv. 99, ed. 1649.

[84] “History of England,” bk. vi. c. vi.

[85] “Facts and Fictions,” p. 138.

[86] _Idem_, pp. 269, 270.

[87] “Ancient Laws,” i. 336.

[88] “Saxons in England,” ii. 447, note.

[89] “The Original and Right of Tithes,” p. 103.

[90] Bede, “E. H.,” lib. iv. c. xxix.

[91] “Facts and Fictions,” p. 23.

[92] pp. 103, 104.

[93] “An Historical Vindication of the Divine Right of Tithes,” by Dr. Thomas Comber, ed. 1682.

[94] T. Gale, “Rer. Angl.,” vol. i. p. 17.

[95] Haddan and Stubbs, “Councils,” iii. 637, note.

[96] Birch, “Cartularium Saxonicum,” i. No. 587.

[97] _See_ No. 260 of Kemble’s “Codex Diplomaticus.”

[98] Allen’s “Inquiry into the Rise and Growth of the Royal Prerogative in England.” New edition, 1849, edited by B. Thorpe, p. 135 _et passim_. Kemble’s “Codex Diplomaticus,” Introd. p. civ. _et passim_. Ed. 1839.

[99] Kemble, “Codex Diplomaticus,” ed. 1839, vol. i. Introd. p. ix.

[100] “Concilia,” i. 184.

[101] “Hist. of Tithes,” p. 210. Ed. 1618.

[102] Haddan and Stubbs, “Councils,” iii. 638.

[103] “Saxons in England,” ii. 485.

[104] As an illustration, see Charter A, dated 5th Nov., 844.

[105] As an illustration, see the Second Charter B, A.D. 854, and Charter C, 5th Nov., 855.

[106] Charter A.D. 857, Will. of Malms, lib. ii. § 113. Haddan and Stubbs, “Councils,” iii. 846. “The Saxons in England,” ii. 489.

[107] Haddan and Stubbs, “Councils,” iii. 638.

[108] _Ibid._ iii. 641.

[109] Selden, “Hist. of Tithes,” pp. 205, 206.

[110] _Idem_, c. viii. p. 205.

[111] See Haddan and Stubbs, iii. p. 636, note.

[112] “The Original and Right of Tithes,” p. 124, ed. 1736.

[113] “Ancient Laws,” i. p. 53, No. 38.

[114] English Bible.

[115] Hebrew translation.

[116] “Facts and Fictions,” p. 180.

[117] “Our Title Deeds,” p. 63.

[118] _Idem_, p. 64.

[119] “Saxons in England,” ii. 477.

[120] “Laws and Customs,” i. 315.

[121] “Our Title Deeds,” pp. 64, 65.

[122] Thorpe, i. 167.

[123] _Idem_, i. 166, note.

[124] _Idem_, i. 166, note.

[125] Selden, c. viii. s. 3, p. 204.

[126] Preface, p. vii.

[127] Thorpe’s “Ancient Laws,” i. 197.

[128] “Facts and Fictions,” p. 185.

[129] “Hist. of Tithes,” c. viii. s. 6, p. 213.

[130] “Saxons in England,” ii. 476.

[131] _Idem_, Appendix ii. B. p. 545.

[132] “Const. Hist.,” i. 127, ed. 1874.

[133] “Original and Right of Tithes,” p. 127.

[134] “Hist. and Antiq. of the Anglo-Saxon Church,” i. 184, 185, ed. 1845.

[135] “Ancient Laws,” Preface, xiv. note 1.

[136] See _Idem_, i. 241.

[137] p. 70.

[138] Thorpe’s “Ancient Laws,” i. 159.

[139] Supposed to be Greatley, near Andover, Hants.

[140] “Saxons,” ii. 203.

[141] “Anglo-Saxon Church,” i. 185.

[142] “The Norman Conquest,” i. III, ed. 1867.

[143] “Ancient Laws,” i. 241.

[144] Blackstone’s “Comms.,” bk. ii. 24, ed. 1766.

[145] Thorpe, “Ancient Laws,” i. 245-247.

[146] Deut. xviii. 4.

[147] “Saxons in England,” ii. 492, 493. Selden, p. 215.

[148] “Ancient Laws,” i. 105.

[149] Thorpe, i. 197.

[150] “Our Title Deeds,” p. 72.

[151] “Original and Right of Tithes,” p. 128.

[152] Selden, p. 215.

[153] Made at Andover, A.D. 960.

[154] That which he retains in his own hands.

[155] Land granted out for services.

[156] Thorpe’s “Ancient Laws,” i. 263.

[157] “Hist. of Tithes,” ed. 1618, pp. 262, 263.

[158] Hallam’s “Middle Ages,” vii. 142.

[159] See p. 85.

[160] Stow, Camden, Spelman, and Lingard.

[161] “History of Tithes,” c. ix. s. 3.

[162] See p. 25 for Bede’s statement of the earls’ churches.

[163] Theodore’s “Penitential,” s. 7, in Haddan and Stubbs, iii. 185.

[164] “History of Tithes,” c. ix. s. 4, pp. 264, 265.

[165] “The Case of Impropriations, etc.,” pp. 16-31, ed. 1704.

[166] Thorpe, ii. 257.

[167] “Facts and Fictions,” p. 262.

[168] Tanner’s “Not. Monas.,” edited by James Nasmith, 1787, Preface xix., xx.

[169] Cum consilio Laurencii Episcopi et omnium principum meorum. Cod. Dip. i.

[170] Stubbs says 604. See his “Registrum Sacrum Anglicanum.”

[171] See Birch’s account of this MS. in vol. 40 of the _Journal of the Archæological Association_.

[172] “Facts and Fictions,” pp. 173, 293.

[173] See p. 84 for Selden’s weighty remarks.

[174] See p. 25.

[175] Vol. i. pp. 28-341.

[176] “Facts and Fictions,” p. 279.

[177] “Anglo-Saxon Church,” i. 187, ed. 1845.

[178] “Const. Hist.,” i. 177, iii. 600, ed. 1878. His reference, Thorpe, i. 177, viii. ss. 2, 44, should be ix. ss. 2, 44.

[179] Quoted in “Our Title Deeds,” by Rev. M. Fuller, p. 107.

[180] “A Defence of the Church,” etc., 4th ed., p. 158.

[181] Church Grith.

[182] “Facts and Fictions,” pp. 277, 281.

[183] “Facts and Fictions,” p. 283.

[184] _Idem_, pp. 280, 281.

[185] “Facts and Fictions,” p. 281.

[186] Johnson’s “Laws and Canons,” preface, p. vii.

[187] “Facts and Fictions,” p. 281.

[188] Thorpe’s Preface, xxi.

[189] “Facts and Fictions,” p. 282.

[190] Hale’s “Antiquity of the Church Rate System,” App., p. 51, ed. 1837.

[191] _Idem_, App., p. 51, footnote.

[192] See for omissions “Facts and Fictions,” p. 282; “Fuller,” p. 120; Dibdin, p. 156, ed. 1885.

[193] Thorpe’s “Ancient Laws,” Preface, xxi.

[194] “Facts and Fictions,” pp. 279, 280. Mr. Fuller gives Mr. Freeman’s letter in full in “Our Title Deeds,” p. 164.

[195] Thorpe, i. 342; Schmid, “Gesetze der Angelsachsen,” 244.

[196] Thorpe, i. 262; Schmid, 186.

[197] “Norman Conquest,” i. 368.

[198] In the margin of the “Norman Conquest” is, “Ethelred’s return and legislation, Lent, 1014.”

[199] “Norman Conquest,” i. 368, 3rd ed. 1877.

[200] See his pedantic, erroneous and misleading articles in the February and June numbers of the _Contemporary Review_ for 1891, on the “Landed Endowments of the Church.” Compare pp. 191, 192, of former article with p. 490 vol. iv. and p. 41 vol. v. of the “Norman Conquest,” on lands in the four Northern Counties, and his remarks upon my article in the January number of the same Review, for a case of _sheer pedantry_.

[201] “Facts and Fictions,” 269-270.

[202] “Church Defence,” Appendix, p. 361, ed. 1888.

[203] “Church Grith.”

[204] _Idem_, Appendix, p. 362.

[205] Thorpe, i. 341.

[206] _Idem_, i. 281.

[207] _Idem_, p. 293.

[208] _Idem_, p. 305.

[209] _Idem_, i. 195.

[210] “Facts and Fictions,” 278, note 2.

[211] Twysden’s “Scriptores,” x. p. 898, ed. 1652.

[212] “Facts and Fictions,” 269.

[213] Thorpe, i. 338.

[214] p. 270.

[215] Lingard thus accepts the Grith law as genuine.

[216] “Anglo-Saxon Church,” i. 187.

[217] See p. 112.

[218] “Facts and Fictions,” p. 280.

[219] “Our Title-Deeds,” p. 119.

[220] “Facts and Fictions,” p. 281.

[221] See p. 17, Note 2.

[222] “The Endowment and Establishment of the Church of England,” pp. 156, 157, ed. 1885.

[223] Haddan and Stubbs, “Councils,” iii. 191, 203.

[224] “Const. Hist.,” ed. 1880; i. 261, note 1.

[225] Thorpe’s “Ancient Laws,” i. 359-430.

[226] Thorpe’s translation, ii. 201, ed. 1845.

[227] “Facts and Fictions,” 286, 287.

[228] Thorpe, i. 348.

[229] “Facts and Fictions,” 305, 306.

[230] _Ibid._, 309, 310.

[231] John de Athon, who wrote commentaries in the middle of the fourteenth century on the “Constitutions of Otho,” a papal legate that held a council in London in 1237, informs us that the canon law imposed on the rector the reparation of his church, meaning the nave as well as the chancel. Folio ed. 1504.

[232] Burnet, i. 223.

[233] Hallam’s “Const. Hist.,” i. 78.

[234] Queen Mary was for bringing in a Bill to restore the monastic lands, “But the noble lords in Parliament clapped their hands upon their swords, declaring that so long as they were able to wear a sword by their side, with their Abbey lands they would never part” (Hook’s “Archbishops,” vol. viii. p. 399).

[235] Blackstone’s “Commentaries,” bk. i. 348, ed. 1765. “The Mirror of Justice,” by Andrew Horne, p. 14, ed. 1646.

[236] Burn’s “Hist. of the Poor Laws,” p. 3, ed. 1764. See p. 86 for Edgar’s canon.

[237] Blunt’s “History of the Reformation,” i. 389.

[238] “Parson’s Counsellor,” p. 79, 6th ed. 1703.

[239] “Church Defence,” etc., pp. 154, 155.

[240] See Burnet’s letter to Dr. Lloyd, Bishop of Lichfield and Coventry.

[241] “He had in his hands a whole treatise which contained only the faults of ten leaves of the ‘Anglia Sacra.’... The errors are so many and so gross that often the faults are as many as the lines, sometimes they are two to one.”—Bishop Burnet’s Reflections on Atterbury’s “Convocation.”

[242] “Parson’s Counsellor,” p. 83, ed. 1703.

[243] “Church Defence,” etc., ed. 1888, p. 154.

[244] See a full history of this charity in the “31st Report of the Charity Commissioners,” 1837-8, vol. xxiv., p. 843, etc.

[245] Matth. Paris, under A.D. 1240, has these words: “Cum ex auctoritatibus sanctorum patrum fructus ecclesiarum in certos usus, puta ecclesiæ, ministrorum et pauperum.” Mr. Fuller quotes the passage and thus translates: “That since, by the authority of the Holy Fathers, the revenues of the church were appropriated to the definite use of the church,” p. 139. There he stops, and omits, _ministers and poor_. The rectors of Reading referred to the tripartite division of their revenues, viz., to the church, ministers and poor. But it did not suit Fuller to give a fair, complete translation of the passage, because it referred to the tripartite division of the church revenues.

[246] See canon in Latin in Selden, c. viii. s. 26, pp. 233, etc.

[247] See Johnson, “Laws and Canons,” ii. 387, ed. 1851.

[248] 45 Ed. III. c. iii.

[249] See Selden, pp. 237-240; also Rot. Parlt., 17 Ed. III., art. 28; 18 Ed. III., art. 9; 21 Ed. III., art. 48; 25 Ed. III., art. 37.

[250] 23 Henry VIII. c. x.

[251] Alienated priory property given to Magdalen by Henry VI.

[252] See 43rd Report, 1891.

[253] “Cartularium Saxonicum,” edited by Birch. Vol. i. No. 14, p. 21.

[254] _Idem._

[255] “Hansard’s Debates,” House of Lords, 1840.

[256] The confiscated monastic property.

[257] Coke’s “Reports,” part ii. p. 44 (b).

[258] “Commentaries,” bk. ii. c. iii. p. 27, ed. 1765.

[259] See chap. xi. p. 297 in Selden’s “History of Tithes,” ed. 1618, for a full explanation of “arbitrary consecrations,” as he called them.

[260] Kennett, p. 65.

[261] 15 Rich. II. c. vi.

[262] “Defence of the Church,” etc., 4th ed. 1888, p. 155.

[263] See p. 43.

[264] Johnson’s “Laws and Canons,” ii. 364.

[265] It is important to note (1) that Edgar’s law gave the manorial priests a legal right to one-third part of the tithes; (2) that the bishops in apportioning the permanent endowment of the vicar-perpetual, by 4 Hen. IV., ch. xii. (1402), were guided by Edgar’s law in appropriating one-third part and selecting the small tithes, to which, if insufficient, they added a portion of the great tithes; (3) that the vicar, who previously held his position at the will of the patron, had by this Act obtained a freehold permanent position for life; (4) that 8,500 vicars now beneficed have been so circumstanced by Acts of Parliament.

[266] Selden, “History of Tithes,” pp. 406, 407; Philimore, 493.

[267] Selden, p. 166.

[268] 3 and 4 Vict., c. cxiii.

[269] “Hansard’s Debates,” House of Commons, 31st March, 1882.

[270] 43rd Report of the Ecclesiastical Commissioners (1891), p. vii.

[271] Selden: “History of Tithes,” p. 291.

[272] See Hasted’s “History of Kent,” ed. 1778, under the above parishes.

[273] “Monasticon,” vol. i.

[274] Letter Book K., 32 Henry VI.

[275] 27 Henry VIII. c. xxi.

[276] 37 Henry VIII. c. xii.

[277] 22 & 23 Charles II., c. xv.

[278] These parishes are united to other parishes. 41 parishes out of the 86 are united thus—

(1) Numbers 1, 6, and 23 = 4 parishes, are united under one rector, whose net aggregate annual income = £800; total population, 481.

(2) Numbers 2, 29, 40, and 47 = 7 ditto; rector’s ditto = £1,060 and house; population, 661.

(3) Number 3 and Bridewell = 2 ditto; rector’s ditto = £450 H; pop., 2,163.

(4) Number 4 and S. Peter-le-Poer = 2 ditto; rector’s ditto = £1,000; pop., 1,200.

(5) Numbers 5 and 30 = 3 ditto; rector’s ditto = £582 and house; pop., 432.

(6) Numbers 8 and 43 = 3 ditto; rector’s ditto = £680 H; pop., 474.

(7) Numbers 12 and 44 = 3 ditto; rector’s ditto = £568; pop., 1,200.

(8) Numbers 16 and 39 = 5 ditto; rector’s ditto = £810; pop., 272.

(9) Numbers 22 and 38 = 4 ditto; rector’s ditto = £840 H; pop., 285.

(10) Numbers 24, 45 and 46 = 6 ditto; rector’s ditto = £660 and house; pop., 297.

(11) Numbers 32 and 50 = 4 ditto; rector’s ditto = £600 H; pop., 360.

11 incumbents = 43 parishes = £8,050 = 7,163 population.

S. Peter-le-Poer and Bridewell included above are not in the Fire Acts.

The total incomes of the 37 incumbents from the 86 Fire parishes were in 1890, £22,852; aggregate population, 12,000.

By the revised Fire Act of 1804, £12,241 of the £22,852, comes from the Fire rates paid by the ratepayers of these parishes; the balance, £10,611, comes from ground-rents and house-rents of properties which belong to the incumbents of the respective parishes.

The average NET annual income of each of the 37 incumbents was, in 1890, £642, for an average population of 572, or £1 2s. per head, including children.

(_a_) S. Michael, Cornhill, has over £700 a year from house rentals; (_b_) the present rector of S. Peter’s, Cornhill, has £2,500 a year from rentals of two houses on glebe estate, out of which he pays £300 a year net to S. James, Duke’s Place; he has also £200 from Fire Act; _i.e._, £2,400 a year for 196 parishioners including children. On next avoidance the £2,200 will be divided into five shares; he gets one; and four other benefices get £440 each. His income will then be £440 + £200 by Fire Act = £640. (_c_) The rector of S. Edmund the King and S. Nicholas Acons has a net income of £1,150, for 222 parishioners; viz., £300 by Fire Act and £850 from ground-rents and interest on £18,000, the price of a house sold belonging to the benefice [see 26th Report, p. 86, of the Ecclesiastical Commissioners].

[279] Report of the Special Committee in relation to tithes, submitted to the Court of Common Council, May, 1812, City Records.

[280] Subject to revision every ten years. In 1890 the value = £1,100 per annum.

[281] Revised every ten years. In 1890 the value = £1,500 per annum.

[282] See Orders in Council, dated 8th August, 1853, and 8th June, 1854.

[283] _Ibid._, 20th May, 1847; 7th May, 1877; and 5th January, 1851.

[284] See 23rd Report, p. 429, of Ecclesiastical Commissioners for 1871.

[285] 6 & 7 William IV. c. lxxi.

[286] Paley’s “Moral and Political Philosophy,” ii. 406.

[287] Smith’s “Wealth of Nations,” iii. 274.

[288] Hansard’s Debates, vol. xxxi. Feb. 9, 1836.

[289] For full particulars on this subject, see my book, “Past and Present Revenues of the Church of England in Wales.”

[290] £800 from St. Asaph already given.

[291] 6 & 7 Will. IV. c. lxxi.

[292] 51 & 52 Vict. c. xxi.

[293] 51 & 52 Vict. c. xliii.

[294] 16 & 17 Vict. c. xxxiv.

[295] 6 & 7 Will. IV. c. lxxi.

[296] 6 & 7 Will. IV. c. lxxi., ss. 12, 13.

[297] 23 & 24 Vict. c. xciii.

[298] 49 & 50 Vict. c. liv.

[299] 23 & 24 Vict. c. xciii.

[300] The Bishop of Lichfield had as Prebendary £1,540 per annum, which is included here.

[301] Archdeacons not included here.

[302] Included in Bishop’s.

[303] £3,067 is from eight parishes in Wales; and of this amount, the Principal of Jesus College, Oxford, is the owner of £1,532 10_s._

[304] £2,402 for the Margaret Professor from Terrington, in Norfolk.

[305] Including Winchester School, £7,258 per annum; Eton, £8,484; Wimborne, £2,416. In Wales, All Soul’s has £875; University, Oxford, £37; Christ College, Cambridge, £370.

[306] The 347 impropriated rectors received, by Inclosure Acts, lands or payments in lieu of tithes, and are, therefore, excluded from the Tithe Return.

[307] Parliamentary Return, “Tithe Commutation,” published 26th March, 1867.

[308] Taken from the Parliamentary Return just published, viz., “Revenues of the Church of England,” 23rd of June, 1891.

INDEX.

Abel, 3.

Abraham, 1.

Adam, 3, 6.

Advowsons, sale of, 27.

Aelfwold, King of Northumbria, 42.

Aidan, Bishop, 36.

Alcuin, 35.

Alfred, King, 67.

Alien Priories, property of, 139; annual amount sent to Cluny in France, 170; dissolved, 170.

Allen, John, his “Inquiry into the Royal Prerogative,” 58.

Althorp, Lord, 202.

Appendices, _see_ Table of Contents, p. xvi.

Apostolical Constitutions, 5-7.

Arundel, Archbishop of Canterbury, increased Bishop Roger’s _modus_ for City of London, 187; the record of the Common Council on this modus, 188.

Asser, 55.

Athelstan, King, law of tithes, 70.

Athon, John de, his “Constitutions of Otho”; refers to canon law which makes rectors repair chancel and nave of churches, 124, note 1.

Baldred, King of Kent, his witan declined to ratify a grant of folcland, 58.

Baron, John, 105.

Bede, 11; speaks but once of tithes, to be paid to poor, 21; his account of landowners’ churches, 25, 26, 81, 82.

Bellarmine, Cardinal, 5, 6.

Benefices in England and Wales, 257.

Birch, his “Cartularium Saxonicum,” 37, 39, 58, 61, 143; discovers earliest Anglo-Saxon census MS., 91.

Birinus, first Archbishop of York, 35.

Bishops, first distributors of church revenues, 18; British Bishops (A.D. 597), 35; Anglo-Saxon, 93.

Blunt, in his “History of the Reformation” tells of the condition of the poor at the dissolution of monasteries, 128.

Blackstone, Judge, quadripartite division, 18, 23; church endowments, 24, 25; monks, 88; his views on the origin of arbitrary consecration of tithes, 148.

Bocland defined, 57.

Boniface, Archbishop of Mentz, 40.

British Churches, ancient, no tithes paid to, 14.

Brewer, J. S., 11, 17, 119.

Bromton, John, abbot of Jervaulx in Yorkshire, 48, 49, 114, 115.

Burnet, Bishop, his criticisms on Wharton’s “Anglia Sacra,” 129, 130.

Cain, 3.

Caird, Sir James, valued tithes at six millions, 207.

Canons, Calchyth (Chelsea), A.D. 787, p. 43.

Canute, King, his laws, 121; made use of thirty-six out of the forty-five articles of the “Church Grith” Laws, 121; parishioners to keep churches in repair, 156.

Canterbury, primacy of, 37.

Catalogue of Sir Robert Cotton’s library, in A.D. 1632, 99, 100; second catalogue, 1695; third, 1705.

Cave, Dr., his character of Wharton, 129.

Chancel, to be kept in repair by owners of tithes, 156.

Charibert, king of Paris, 13.

Charles (Charlemagne), king of France, makes his first public law for payment of tithes, A.D. 779, pp. 33, 34, 40.

Christian ministers, how maintained, 4, 7.

Church Defence Institution, 11.

Church of England established in the kingdom of Kent, 14, 15; in Northumbria, 36.

Church Grith Law, art. 6, enacts the tripartite division of tithes, 95; Thorpe, Lingard, Stubbs, and Freeman acknowledge this law, 96, 97; chapters x., xii. refute the opinions of opponents of this law.

Church-Scot, 77, 78.

Church Revenues, 258.

Clergy, their share of Church revenues, 18, 79, 132, 258; “They had not the sole use of tithes,” 21.

Codex Diplomaticus, Kemble, 59, 61, 63.

Colman, Bishop, 37, 38.

Comber, Thomas, Dean of Carlisle, supports, like Dean Prideaux, the _divine right_ of persons to their tithes, and abuses Selden for having denied it, 53.

Commons, House of, petitioned the Crown against paying tithes for timber, 136; succeeded in 1372 in limiting power of canon of A.D. 1343 as regards timber, 136-138.

Commutation Act, 201; Paley’s and Adam Smith’s definitions of tithes, 201; “commuted value,” defined, 203; an illustration of the, 204; formula used to find the septennial average, 204; the 80th sec. left a loophole by which landlords contracted themselves out of payment, 204, 205; great injustice of paying tithes on agricultural produce only, 206; tithes valued in 1836 at six millions, 207; who shared the profits? 207, 208.

Confession, The, its power for exacting tithes, 28.

Constantine, Emperor, 7.

Cotton, Sir Robert, his library, 98-101; Church Grith law not in his library during his life, 99; Lord Selborne says it was, 102; not in the official catalogue of 1632, pp. 99, 100; first mentioned in Wanley’s catalogue of 1705, p. 100.

Cotton, Sir John, 100, 101; died A.D. 1702; Act of Parliament passed in 1702 vesting library in trustees, 100.

Councils, synod at Westminster, A.D. 1175, 133; in A.D. 1195 by Archbishop of York, 133; Archbishop Winchelsey’s synod in London, A.D. 1295, 134; synod at St. Paul’s, London, A.D. 1343; tithing all manner of timber, 135; the House of Commons frequently petitioned against this canon; arbitrary appropriation of tithes abolished by the third Lateran Council, 148; again in A.D. 1215, 150; Archbishop Stratford’s council in London in A.D. 1342, the 4th canon of which provided for poor, 157; the third Lateran council had forbidden “infeudations,” 159.

Crab, Friar, 10.

Cranmer, Archbishop, surrendered landed estates to Henry VIII., 182.

Cromwell, Earl of Essex, his advice to Henry VIII., how and why to divide the monastic lands, 125, 126.

Cuthbert, Archbishop of Canterbury, 40.

Danegeld, 17.

Danes, treaty with, between Edward the Elder and Guthrum II., for payment of tithes, 69.

Decretals, forged, of Isidore, 10.

Degge, Sir Simon, his “Parson’s Counsellor,” 128; he said, “The poor have a share in the tithes,” 129; a brief sketch of his life, 130; Lord Selborne quotes a garbled edition of Degge’s Counsellor, 130, 131.

Deusdedit, Archbishop of Canterbury, 37.

Dibdin, Mr. Chancellor, in his new edition of Dr. Brewer’s work wrongly translates “portiones,” 11, 17, 22, 23; differs from Brewer on the division of tithes, 11; omits _material evidence_, 119; his error on the “Penitential” of Theodore, 119; his “blend,” 119.

Diocese and parish at one time, synonymous, 83.

Dionysius, “Exiguus,” mentions nothing about tithes, 5.

Dominicans, 170.

Dunstan, Archbishop, 148, 163; first episcopal pluralist, 165.

Eadbert, bishop of Lindisfarne in A.D. 686, paid tithes to the poor, but not to the Church, 21, 51.

Earl of Chester, charter of, 176.

Ecclesiastical Commission created in 1836, particulars of its “Common Fund” in 43rd Report, 141, 173.

Edgar’s, King, laws, 79; manorial churches received one-third of the tithes, 79; threefold division of churches, 80; first English law expressly appropriating tithes, 80; canons of, 86; important gloss, 86.

Edmund, King, the laws of, 77; bishops to keep churches in repair, 156.

Edwin, King, 36.

Edward the Confessor, his alleged laws for tithes, 19.

Edward the Elder, King, his treaty with King Guthrum II., by which the Danes were to pay tithes, 69.

Egbert, King, 37, 58.

Egbert, Archbishop of York, his works, 29; his Excerptions, 30-32, 103; his alleged tripartite division of tithes an anachronism, 30; sources of Egbert’s excerptions, 32.

Englishman’s Brief, 9, 138, 139, 142, 143, 145.

Esdaile, Edward Jeffries, owner of tithes of St. Botolph without Aldgate, with particulars, 199, 200.

Ethelbert, king of Kent, became a Christian, 13; created and endowed three bishoprics, 15; the Anglo-Saxon Church was thus State Established, 15, note 3; enacted no laws for payment of tithes, 19.

Ethelbert, King of East Angles, 48.

Ethelred II., called the Unready, returns from exile, A.D. 1014, p. 102; his Church Grith law for the tripartite division of tithes, 94, 95, etc.

Ethelwulf’s, King, charters, 59, 60, 62, 65.

Exon Domesday, 58.

Extraordinary tithe-rent charge, how it originated, 211, 213; redeemed, 213.

Felix, a Burgundian missionary, 35.

Fire Acts, 188, 190.

First Fruits and Tenths, their origin, 2.

Folcland defined, 56.

Franciscans, 170.

Freeman, E. A., on lawyers, 25; on letter of Kentish men to Athelstan, 75; on tithe law passed at Greatanlea, 75; on Edmund’s law, 79; contradicts himself on the Church Grith law, 108-110; letter to Fuller, 108-109; his pedantry and inconsistency, 111 and note 2.

Fuller, Rev. M., “Our Title Deeds,” its errors, 19, 68, 69, 73, 116, 119; dedicated his work to Lord Selborne, 119; Freeman’s letter to him about the “Church Grith law,” 108, 109; omits _material evidence_ against Price’s opinion, 107; passes over the threefold division of Church revenues stated by the rectors of Reading, 132; admits threefold division in Grith law, 117; fails to “shake its authority,” 118, 119.

George, bishop of Ostia, 42.

Greatanlea, Council of, 74.

Grith and Mund, 95.

Guthrum I., King, his treaty with Alfred, in which there was nothing about tithes, 67; received from King Alfred East Anglia and Northumberland, 69.

Guthrum II., his treaty with Edward the Elder in which the Danes were to pay tithes, 69.

Habam, King Ethelred’s ordinances of, 95.

Haddan and Stubbs’ “Concilia” iii. on Ethelwulf’s charters, 61, 63, 65; their opinions on Theodore’s “Penitential,” 20-23.

Hale, William, archdeacon of London, first questioned the tripartite division of tithes, 85; foundation of his arguments, 107; gets Price’s opinion on the Church Grith law, 107; seeks and receives another opinion, which is adverse to Price’s, 107; Selborne, Fuller, Dibdin and others avoid quoting this adverse opinion, 107.

Hallam, Henry, 81.

Hasted, the historian of Kent, 175.

Higbert, Archbishop of Lichfield, 41, 42.

Holinshed, 48.

Honorius, Archbishop of Canterbury, parishes traced to, 83.

Hook, Dean of Chichester, 15.

Howley, Archbishop of Canterbury, intr., xiii.

Huntingdon the chronicler, 54.

Ina, King, Church-scot in his Laws, A.D. 690, p. 78; tithes not mentioned, 78.

Inclosure Awards, 257.

Incumbents of churches, now free-holders, but up to A.D. 1180 held their positions according to will of patron, 148; before Richard I. and John, lay patrons, nominated, instituted, and inducted them, 150.

Infeudations defined, 159; third Lateran Council, A.D. 1180 had forbidden them, 159.

Ingulph, 55, 65, 66.

Irish missionaries, 12.

Isidore, Archbishop of Seville, forged decretals, 10.

Jaenbert, Archbishop of Canterbury, 40.

Johnson’s, John, “Laws and Customs,” 69; founded on “Concilia,” 105; the Church Grith law unknown to him, 105.

Josephus, 10.

Josseline, secretary to Archbishop Parker, 101.

Justus, Bishop, 15, 16, 36, 37.

Kemble, John, 5, 14, 33; on Offa’s grant, 50; his six canons in testing charters, 59; his opinions on Ethelwulf’s charters, 63-65; supports Athelstan’s tithe-law, 71; synods and councils not different in meaning, 74, 79.

Kennett, Bishop of Peterborough, on one-third of tithes to manor churches, 85, 86; “the parish priest was the bank,” 24.

Kentish men, letter of, to Athelstan, 75.

Lambarde, William, his collection of Anglo-Saxon laws, A.D. 1568, 104.

Landlords’ or manorial churches, 23, 24; earliest account of, 25, 26; Edgar’s laws giving them one-third of the tithes, 26, 79; how this _one-third_ passed into the _whole_ according to Lord Selborne, 123, 149.

Laurentius, Archbishop, 36.

Legatine Councils in England, 42.

Lindisfarne, bishopric of, 36.

Lingard, Dr., on Bede’s “Tributum,” 22; on Egbert’s excerptions, 30; on Athelstan’s law, 72; his remarks on the letter of the Kentish men to King Athelstan, 75; on Church Grith law, 96, 116.

London, tithes in the city and liberties of, 186-200; first Fire Act enacting tithes, 188; second Fire Act, 190; parishes receiving tithes by these Fire Acts enumerated, 190-192; forty-one parishes out of the eighty-six now united, their incomes and populations, 192; other parishes in the city and liberties not included in Fire Acts, their incomes and populations, 194-200; the tripartite division of church revenues in London churches, 193.

Magdeburg centuries, 43.

Malmesbury chronicler, 54.

Manorial churches, see Landlord’s churches.

Market-gardens Act of 1873, how it originated, 211; orchards, 211.

Masçon, provincial council of, 10, 11.

Mellitus, Bishop, 15, 16, 36.

Mendicant friars, 170; their ruling idea, 170; their views about tithes, 171.

Milman, Dean of St. Paul’s, 34.

Mirror, The, 127.

Monasteries in England, their number up to A.D. 1215, pp. 143, 146, 147, 169; annual value of their properties, 159; brief account of, 163-185; monasteries commenced to decline, 170; precedents to guide Henry VIII. in dissolving monasteries, 177, 178; total number dissolved, and their annual value, 185; the three abbots who were executed, 184.

Monks, 18, 88; the four privileged orders exempted from paying tithes, 161; these lands still exempt, 162.

Norman Conquest gave a great impulse to building monasteries, 168; number of bishops, 168.

Odo, Archbishop of Canterbury, 87, 88; the source of his canon on tithes, 88.

Offa, king of Mercia, full particulars of, 40-42; his alleged law of tithes, A.D. 794, p. 47.

Old Latin translators, 111, 112; they omit fifteen Anglo-Saxon laws which Thorpe has published, 112.

Oswy, king of Northumberland, 37-39.

Otho’s “Constitutions,” A.D. 1237, p. 124.

Papal Legates in England, 35.

Parish Churches, their origin, 81, 93; Selden’s opinion, 84; opinions of other writers, 93.

“Parochia,” different meanings, 83.

Parsonage houses, number of, 258.

Paulinus, first Archbishop of York, 36.

Peel, Sir Robert, solved the tithe problem, 202.

“Penitentials” of Archbishop Theodore, 20, 21, 51.

Pepin, King, 34.

Perpetual curate, how it differs from vicar, 158.

Peter’s pence, 42.

Poor, the, Archbishop Theodore first refers to tithes paid to, 51; Bishop Eadbert gave tithes to, 51; tithes to poor in Edgar’s law, 85; Archbishop Stratford, 4th canon in 1342 on paying a part of the tithes to, 157; first Poor Law Act, 125; Blackstone on the, 127; the people also supported the poor in Edgar’s canons, 68, 127; “the poor have a share in the tithes,” says Degge, 129; four Acts of Parliament giving the poor a right to a part of the tithes, 131; 43 Eliz., c. ii., for relief of poor, 131.

Popes: Clement I., 5, 6; Gregory the Great, 11, 13; his reply to Augustine’s letter, 16, 35; Sylvester, 17, 129; Simplicius, 17; Gelasius, 17; Honorius III., 37; Boniface V., 37; Vitalian, 39; Adrian I., 40, 41; Alexanders III.’s letter to English hierarchy _commanding_ the people to pay tithes, 133; Innocent III., A.D. 1200, ordered payment of tithes, 149.

Population in Anglo-Saxon times, 91.

Price, Richard, his opinion of the “Church Grith Law,” 106; the value of this opinion, 107.

Prideaux, Dean of Norwich, 47; his mistaken interpretation of Offa’s grant, A.D. 794, p. 50; his mistaken interpretation of Ethelwulf’s charters, 53, 54; supports Athelstan’s alleged tithe law, 72; abuses Selden and his “History of Tithes,” 53.

Pulman, John, 19.

Quadripartite division of church revenues, 16-18.

Queens: Anne, 2; Bertha, 13.

Records, city of London, 193, note.

Redemption of tithes, 209; two values on it, when forming Bill for, 207; illustrations of the _modus operandi_, 207, 208.

Repairs of Churches, Edmund’s law makes bishops do it, 77; Canute’s makes the parishioners, 156; canon law makes owner of rectorial tithes repair chancel and nave, 124, note 1.

Roger, Bishop of London, his _modus decimandi_ for the city of London, 186; tripartite division of these revenues, 186.

Roman Mission to England, 13, 14, 35.

Russell, Lord John, borrowed Peel’s machinery for tithe problem, 202, 203; originated extraordinary tithe rent charge, 211, 212; his “permanent settlement” of the tithe question, a delusion, 215.

Saxon Chronicle, 54.

Schmid, Dr. Reinhold, published Church Grith Law in his “Anglo-Saxon Laws,” 108; Thorpe’s opinion thereon, 108; referred to by Hale’s unnamed correspondent, 107.

Selborne, the Earl of, 5, 10, 49; his views on the Church Grith law, 96; quotes Stubbs’ private letter against tripartite division of tithes, 97; wrongly quotes marginal writing on MS. of Grith law, 101; erroneous strictures on art. 43 of law, 102; his witnesses to upset this law, 102-116; their evidence against him, 102-116; omits _material evidence_ which militates against his views on this law, 105, 107; his fallacious inferences from _negative evidence_, 102-106; quotes Freeman’s letter to Fuller on Church Grith law, 108; incorrect and misleading description of contents of the “Worcester Volume,” Nero, A. 1, 117, 118; his remarks on 15 Rich. II. c. vi. open to grave objections, 154; his opinion as to the origin of tithe endowments to parishes, 149.

Selden, John, 3, 5, 10, 11; on legatine councils of A.D. 787, pp. 43, 45; on Offa’s laws of A.D. 794, p. 48; his interpretation of Ethelwulf’s charter, 65, 66; but expresses a doubt, 66; his remarks on the treaty between Edward the Elder and Guthrum II., 69; supports Athelstan’s tithe law, 71; supports Edmund’s law, 79, 83; his remarks on Edgar’s laws, 84; quotes Egbert’s excerptions from the Worcester Volume, 103; his use of the expression, “arbitrary consecration” of tithes, meaning that a layman could give his tithes without the sanction of the bishop, to whatever spiritual person he willed, 149.

Smith, Dr. Thomas, his catalogue of the Cottonian library in A.D. 1695, 100; Church Grith law omitted, 100.

Soames, History of Anglo-Saxon Church, 40.

Spelman, Sir Henry, 5, 67; his “Concilia” in A.D. 1639, p. 103.

Statutes— — 17 Edw. III. c. 28, 136, Commons petition against timber tithe. — 18 Edw. III. c. 9, 136, Commons petition against timber tithe. — 21 Edw. III. c. 48, 136, Commons petition against timber tithe. — 25 Edw. III. c. 37, 136, Commons petition against timber tithe. — 45 Edw. III. c. 3, 136, petition granted. — 12 Rich. II. c. 7, 127, Support of poor by towns. — 15 Rich. II. c. 6, 153, 157, provision for poor and vicar. — 16 Rich. II. c. 5, 161, Act of _Premunire_. — 2 Hen. IV. c. 4, 161, against purchasing bulls for exemption. — 4 Hen. IV. c. 12, 154, perpetual vicar created and endowed. — 19 Hen. VII. c. 12, 127, support of poor by towns. — 24 Hen. VIII. c. 12, 179, restraint of appeals to Rome. — 27 Hen. VIII. c. 20, 179, for payment of tithes. — 27 Hen. VIII. c. 21, 188, tithes of City and Liberties of London. — 27 Hen. VIII. c. 26, 127, support of poor by towns, etc. — 27 Hen. VIII. c. 28, 180, monasteries under £200 a year dissolved. — 28 Hen. VIII. c. 16, 179, pope’s power over tithes abolished. — 31 Hen. VIII. c. 13, 184, monasteries over £200 a year dissolved. — 31 Hen. VIII. c. 13, 126, owners of abbey lands to use hospitality. — 31 Hen. VIII. c. 13, 184, lands of privileged orders now exempt from paying tithes. — 32 Hen. VIII. c. 7, 185, lands of privileged orders now exempt from paying tithes. — 32 Hen. VIII. c. 8, 160, all abbey properties given to king. — 37 Hen. VIII. c. 12, 188, tithes of 2_s._ 9_d._ in the £ in London. — 2 and 3 Edw. VI. c. 13, 76, payment of personal tithes. — 2 and 3 Edw. VI. c. 13, adds to 27 Hen. VIII. c. 20, and 32 Hen. VIII. c. 7. — 1 Eliz. c. 19, 183, tithes in exchange for episcopal lands. — 13 Eliz. c. 20, 131, profits of benefices to the poor. — 18 Eliz. c. 11, s. 7, 131, confirms the above Act. — 43 Eliz. c. 2, 131, for relief of the poor. — 22 and 23 Car. II. c. 15, 188, Fire Act for tithes in London. — 44 Geo. III. c. 89, 190, increases tithes in London. — 6 and 7 Wm. IV. c. 71, 201, Commutation Act of 1836. — 6 and 7 Wm. IV. c. 77, 141, created Ecclesiastical Commission. — 2 and 3 Vict. c. 62, s. 27, 213, on tithes of orchards. — 36 and 37 Vict. c. 42, 213, on tithes of market gardens. — 49 and 50 Vict. c. 54, 213, redemption of extraordinary tithes. — 54 Vict. c. 8, 225, for recovery of tithes.

Stephens, Serjeant, tithes as odious, 23.

Stratford, Archbishop of Canterbury, his Canon set apart a portion of the tithes for the poor, 97.

Streaneshalch (Whitby), 37, 38.

Stubbs, William, Bishop of Oxford, 45; supports Athelstan’s tithe law, 71, 79, 83; supports Grith law of A.D. 1014 in his “Constitutional History,” 96, 97; contradicts his historical statements in private letters as regards this law, 97; Selborne quotes one of his letters, 97; the bishop quotes Stratford’s canon recognising the claim of poor to a share of the tithes, 97; admits that the poor have a claim on the tithes and other church endowments, 157.

Terra Regis defined, 58.

Theodore, Archbishop of Canterbury, 39, 40; first to have mentioned tithes, 20, 51.

Theophylact, Bishop of Todi, 42.

Thorpe, Benjamin, 14, 67, 72; his opinion on Wilkins’s “Concilia,” 106; frequent references.

Tillesley, Archdeacon, 6.

Tithes, Old Testament quotations of their payment, 1; their appropriation to monasteries, 8; how first given to the Christian Church, 8; the clergy had not the sole use of them, 21; Legatine Council in England, A.D. 787, for their payment, 43; first civil law in England for their payment, 44; Lord Selborne’s opinion on the 17th Injunction of the Legatine Council, 45; Athelstan’s law on, 70; definition of, 76; duties of parish priests for their tithes in pre-Reformation times, 142; these duties no longer performed, 144; parishes held their tithes by _common right_, but monasteries by grants or prescriptions, 151; traced from their origin, 151; appropriated to monasteries of two kinds, 151; tithes of Church in Wales, 214-222; commuted in 1836, 201; in London, 186-200. The total value in 1836 of commuted tithes according to counties, see Appendix F; see Appendix G for the number of parishes in England and Wales paying tithes, and the number of rectors and vicars receiving them. For their divisions, see the heading “Tripartite.”

Tripartite division of tithes, by the laws of Edgar, 79; of Ethelred II’s, 95; of Canute’s, 121; this division in London, 193; is stated by the rectors of Reading, 132.

Tripartite division of Church revenues, 7, 17, 82, 86, 95, 189.

Trustees of Sir R. Cotton’s Library, 100.

Vergil, Polydore, Archdeacon, 48.

Vicar, origin of, 152; the “perpetual vicar” of 4 Hen. IV. c. 12, 154, 155; this law as regards the vicar is important in two ways, 128; not originally a freeholder, 158; number of vicars employed in the old parishes receiving tithes, see Appendix G; a list of the small or vicarial tithes, 155; generally endowed by the bishops with one-third of the tithes following Edgar’s appropriation, 158, note 1; vicars owe to Acts of Parliament their endowments and permanent freehold position, 158, note 1; Lord Selborne’s remarks on 15 Rich. II. c. 6 open to grave objections, 154.

Wales, tithes of the four dioceses of, 216-224; Bangor, 217, 218; Llandaff, 218, 219; St. Asaph, 219, 220; St. David’s, 220-222; tithe-rent charge in possession of Ecclesiastical Commission in Wales in the year 1889, 222, 223; amount of prebendal tithes still outstanding on leases, 223; amount paid to the Welsh dioceses out of the Common Fund in 1889, 223; the net annual receipts from Wales in 1888, 224; the gross income for 1890, 224; Church and Nonconformist populations respectively, 224.

Wanley, Humphrey, his catalogue of the Cottonian Library, 100.

Wasserschleben, Professor, on the “Penitential” of Theodore, 120.

Wendover, Roger, 48, 54.

Werburgh, St., monastery at Chester, charters and grants to it by the Earls of Chester, 176.

Wharton, Henry, division of tithes, 18; attacked Degge’s “Parson’s Counsellor,” 128; attacks Bishop Burnet’s “History of the Reformation,” 129; his character by the bishop and by Dr. Cave, 129, 130; the bishop’s exposure of the errors of “Anglia Sacra,” 129, note 3; he had two parishes at the age of 24, and wrote his “Defence of Pluralities,” 129; Degge attacked pluralists, 128.

Wheelock, 105.

Wickliffe, John, his views about tithes, etc., 171, 174.

Wighard sent to Rome in A.D. 664 to be consecrated Archbishop of Canterbury and died there, 39.

Wighood, a French abbot, 42.

Wilfrid, 35, 38.

Wilkins, David, the first to publish the “Church Grith Law” in his “Anglo-Saxon Laws,” 105; he omitted it in his “Concilia”; the character of his writings given by Thorpe and Archdeacon Hale’s correspondent, 107, 108.

Witenagemót, what constitutes a, 73.

Wolsey, Cardinal, 141.

Butler & Tanner, The Selwood Printing Works, Frome, and London.