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the amount of the interest of capital employed, and of expense of cultivating lands, including compensation for the farmer's trouble, and labour, and superintendence, ought to have been included in these assessments; and the appellant proposed to call evidence to prove the existence of such profit so accruing generally; the respondent however admitted such profits to have accrued generally."
The part of the judgment bearing upon the subject is this :
PARKE, J.-" This was a question between the rector of a parish and the farmers in it, as to the extent which he on the one hand, and they on the other, ought to be rated. The tithes in the parish were extinguished, and the rector had a corn rent or compensation in their stead. He was rated to the full extent of all he received, with the deduction only of what he paid for parochial dues.
" The farmers were rated at the bona fide amount of the rack rent at which the farms were letting, or which they were worth to let, the tenants paying the corn rent or compensation for tithe; and the rector contended that they ought to be rated in addition upon the amount or compensation they paid him, and upon their share of profit beyond the rent. The great point to be aimed at in every rate is equality, and whatever is the proportion at which, according to its true rateable value, any property is rated, is the proportion in which every other property ought to be rated. The first thing upon every rate, therefore, is to ascertain the true rateable value of every property upon which the rate is to be imposed, and the next to see upon what proportion of that value a rate is in fact imposed. In the case of land, the rateable value is the amount of the annual average profit, or value of the land, after every outgoing is paid, and every proper allowance made; not, however, including the interest of capital as the sessions have done, for that is a part of the profit.
** The second objection was, that the farmers' share of profit ought to have been rated, or, which is the same thing, that the appellant should have been rated proportionably less; and that
opinion should in our opinion have prevailed. Of the whole of the annual profils, or value of land, a part belongs to the landlord in the shape of rent, and part to the tenant; and whenever a rate is according to the rack rent (the usual and most convenient mode, it is, in effect, a rate on a part of the profit only. It must, therefore, in the next place, be ascertained what proportion the rent bears to the total annual profit or value, and that will show in what proportion all other property ought to be rated. If, for instance, the rent is one-half or twothirds of the total annual profitor nature of land, the rate on all other property should be on a half or two-thirds of its annual value. In this case it is clear, that there was a share of profit received by the tenant upon which there has been no rate, and, in that respect, the farmers were assessed in a less proportion of the true annual profit or value than the appellant. The sessions were therefore wrong in disallowing this objection, and they ought to ascertain the ratio which the rent of land bears to its average annual profit or value, and assess the appellant for his tithe rent in the same ratio.”
It was contended for the clergy that tithe, or rent-charge in lieu thereof, should be rated only in such proportion as was the full value of the land lying in the same parish. Thus, if rent, which is a part only of the value of land, was assessed to the rate, that a part only of the tithe corresponding to that of the land, ought to be assessed. That the rateable substance of land comprehended the full net value, and that no portion of the profits arising from land, however denominated, was exempt from the poor-rate. That although the assessment made upon land to the poor-rate was usually made upon the rent, and not the full value, yet the rent assessed was always held to be but a part of what was properly rateable. That similar proportions of tithes were assessed to the poor-rate, and that if the clergy allowed themselves to be overrated, it by no means bound them to the endurance of the system. That no legal usage prevailed against the provisions of the 13d of Elizabeth, under which they claimed to be assessed to the poor-rate on an equal scale with all other parishioners. That personal property was legally rateable, except in those places where it had been exempted by a local act: and therefore the pretended division of the value of lands into personalty and realty was unimportant.
These were the grounds that were taken by the friends of the clergy, and which indeed were mainly relied upon in the decision in Joddrell's case. The landowners, on the other hand, founded their objections against that decision upon these four opinions:-1st. That usage or custom had established, in regard to the rating of tithe, distinct from that which prevailed in rating lay property, thus setting aside the 43: of Elizabeth ; that personalty was not rateable; that farmers' profits were personalty; and that under Mr. P. Scrope's act rents were to be considered the full rateable value of land. But Mr. P. Scrope's act admits of no such inference. It does not in any manner alter or interfere with the principle established by the act of Elizabeth; nay, the framers of that act were most particular in guarding against such fasse construction as the objectors to the case of Rex v. Joddrell have adopted. No one denies that the poor-rate was usually assessed upon the rent of land for a considerable period prior to the passing of Mr. P. Scrope's act. It was a matter of convenience, and perfectly in keeping with that of Elizabeth, if the rent bore the same proportion to the full value of the land, as the assessed portion of other hereditaments bore to their full value. Experience had shown it to be more advisable to rate an aliquot part of rateable property instead of the whole. The fluctuations that yearly marked productive property rendered it inconvenient and burdensome to seek the exact yearly balance of rateable sub
stances, and therefore that measure which was most true and least fluctuating was sought. Rent was the truest, and formed an average scale of general value. But not only were rents made to represent the value of lands, and so to be assessed, but the convenience that suggested the rating of rent induced in many places a method of rating only a part of the rent itself.
It was thought necessary to bring to one standard the various modes of rating established under the 43d of Elizabeth, and to fix one general proportion, or aliquot part of the value of lands, upon which rates were to be made. Therefore Mr. Poulet Scrope brought in a bill for this purpose, and the general, though not universal, custom which had prevailed of rating lands upon their net bona fide rent was ordained by that act. No interference is made by this statute with the principle laid down in that of Elizabeth ; it is merely declaratory of such equality of rating, not merely in each parish, but throughout the country.
Now as rates were raised on other hereditaments besides rents, and with a view of preventing any false construction from being put upon the intention of this declaratory act, a proviso is thus added—“ Provided always, that nothing herein contained shall be construed to alter or affect the principles or different relative liabilities (if any) according to which different kinds of hereditaments are now by law rateable." By this proviso the same relative rateability of the different hereditaments is to be observed as before the passing of the act. And so that all hereditaments might be rated equally, it enjoins that, even as before the passing of this act, the same proportion shall exist between the aliquot part rated, or rateable value, of all other hereditaments and that of land.
(To be continued.)
The following account of the laying the foundation stone of the intended new cathedral church of St. Paul, Calcutta, is abridged from “ the Englishman," a Calcutta newspaper.
“ Among the assembly were the governor of Bengal and Mr. Bird, who stood near the bishop. After the bishop had read the first prayers, the archdeacon recited the 132d Psalm. The Rev. Mr. Pratt, the bishop's chaplain, next read the inscription and the list of coins which were subsequently inclosed in the foundation-stone."
The following is a copy of the inscription :a la the name of the blessed and undivided
Trinity, the first stone of a Church
ST. PAUL'S CATHEDRAL, CALCUTTA,
and designed for the worship of Almighty God,
according to the doctrine and discipline
of the apostolical reformed Church of England and
Ireland, was laid by Daniel. Bishop of Calcutta, and Metropolitan of India, assisted by the Archdeacon and Clergy
and in the presence of many of the distinguished
gentry of Calcutta, on Tuesday the 8th day of October, in the year
of our Lord 1839,
" Except the Lord build the house, their labour is but lost that build it."--Psalm cxxvii.
• His name "-Messiah's" shall endure for ever; his name shall be continued as long as the sun; and men shall be blessed in him; all nations shall call hiin blessed."
" Blessed be the Lord God, the God of Israel, who only doeth wondrous things."
“ And blessed be his glorious name for ever; and let the wbole earth be filled with his glory. Amen and Amen.”—Psalm Ixxii, 17-19.
The stone having been laid, the bishop offered up other prayers, and then addressed the assembly to the following effect:
“ It would be most ungrateful in me to allow this respectable company to separate without returning them my best thanks for the support they have rendered me in the commencement of this great work. It will hardly be credited that in less than one month from the time of the issue of the proposals, upwards of 60,000 rupees have been subscribed. Nor is it less gratifying to know that every one of the donations made for the immediate time has been paid in, so that we have now more than 161,000 rupees in the whole to rely on, including the bishop's donation. The funds, therefore, for a year to come, or more, are actually ready, and those for the entire body of the building itself promised. In the mean time, numerous friends in Calcutta, and all over India, are only waiting for the commencement of the work to make their donations. I have also addressed numerous letters to the chief personages in Church and State, with whom I have the honour of being acquainted at home, which I expect will arrive there in November or the following month. An application to the honourable Company for the grant of two lakhs, must have reached home by this time. With these resources, we enter upon our undertaking without despondency. We have, however, reduced every part of the design to the lowest point, perhaps to too low a point, so as to endanger the great object in view. It will only be 100 feet by 62 in the body of the church, and 132 by 62 including the chancel; and will accommodate about 600 persons.
was granted by the Right Hon. George Lord Auckland, G.C.B. Governor-general of India,
and the Honourable Colonel W. Morison,C. B. the Honourable T. C. Robertson, and the
Honourable W. W. Bird,
in the name of the Honourable the East India Company.
The designs and plans
were drawn by
and Master of the Honourable Company's mint,
under the superintendence of
W. R. Fitzgerald, Captain of Engineers and Civil Architect.
VOL. XXII. NO. III.
The expense of the buildings them selves is not expected to exceed a lakh and a quarter of rupees. The finish ings and fittings-up may raise this to nearly two lakhs. The endowments are the only part of the design particularly expensive, and which cannot be reduced. I trust we may raise 2} or 3 lakhs for the support of a small, but devout and learned body of cathe dral clergy, to read lectures on the evidences of Christianity, to hold conferences with learned natives, to train catechetical classes, and to assist the Rev. Chaplains and Missionaries in their work. I hope its endowed prebends may be the first series of ecclesiastical benefices established in our Protestant church in India; and that Bishop's College may furnish suitable candidates for holy orders on the titles of these endowments. All this, how ever, will be a work for my successors, and for the Indian gentry of the next age.
« What may be deemed ornamental additions and conveniences, organ, clock, stands for carriages, &c. will likewise be for future consideration, as our means may allow; the ultimate amount which I hope to raise is thus six lakhs. With respect to the buildings themselves, the general estimate I have given will hardly be thought excessive by those who remember the expense incurred in the foundations of all buildings in our alluvial soil, and the general difficulties created after wards by our Bengal climate. The present cathedral of St. John's, it is understood, cost more than 2 lakhs, the Scotch Church 24, and the Fort still more ; in none of which churches is there the least excess of ornament or expense.
"As to the position of the new cathedral, we build it in Chowringhee, where a church has been most urgently wanted for these fifteen years; and not in Calcutta itself, where it is not wanted. It will be about 21 miles distant from St. James's church; 27 from the old church ; 2 from the present cathedral; 11 from the Free School-distances which even in the cooler climate of England would call for new churches. For there is nothing in which it is so necessary to overcome all the excuses of mən as with respect
to the attendance on the worship of Almighty God.'
“Ănd yet how much depends on the public means of grace as instituted by Christianity, and administered in buildings set apart for the purpose. Christianity hangs upou it. With a church comes the Word of God and prayer, celebration of the sacrainents ordained by Christ, -with a church, the sanctification of the Sabbath, family religion, domestic peace and virtue, the Christian school, the visiting som ciety, care for our own salvation, and for the salvation of others.
“ Nor was there ever a moment when we were so much called upon to honour God in British India, as now, when his goodness has vouchsafed us such a blessed and fruitful season of rain, and has just extended our power and influence in so extraordinary and almost miraculous a manner over a new region of the East.
" Stil I have laid this foundation with fear and trembling. The future is unknown. Life and health are as a vapour. The best concerted plans are nothing without God's blessing. It is in reliance on his never-failing Providence only, in the case of all prudent forethought and care, that I take this step.
May we be all built ourselves in a spiritual sense on Christ, the sure foundation! May we be a part of that vast invisible Temple of which He is the chief corner-stone! May the doctrine of St. Paul be ever preached in the cathedral which is to bear his name!
“No time will be lost in carrying on the works as soon as the copiousness of the rains will allow our loose soil to be trusted-probably six weeks or two months hence. Church work is always slow work, from the necessity of the case and the anxiety to make every thing durable; we must not be impatient. Should I live to return in 16 months to Calcutta, I can only hope to see the buildings somewhat advanced.
“I must now take my farewell. But before I do so, I must beg to tender my best acknowledgments in the names of the Rev. Clergy and Laity of this diocese, and in my own to the Hon. Governor of Bengal and the Hon. the Members of Council, for the prompt
and cheerful aid which they have rendered me in every instance in which I have solicited it. On that continued aid, I know, I may securely rely. Indeed, without the assistance of government, the works cannot proceed a day: I entreat them to accept my grateful thanks."
The following gentlemen have form-
Rev. Josiah Pratt, Finsbury Circus.
** Subscriptions will also be received by Messrs. Rivington, St. Paul's Church Yard ; Hatchard and Son, Piccadilly ; Forbes and Jackson, Islington Green; and Curtis, Robarts, and Co. 15, Lombard street, the Bisbop's Bankers.
UNIVERSITY, ECCLESIASTICAL, AND PAROCHIAL
. TRIBUTES OF RESPECT.
County. Armstrong, H.W.G.Uttoxeter, .... Stafford . . . Purse of Sovereigns. Alder, T. E.. . Grappenhall .... Chester. · Silver Salver & Bible. Berry, W. .. Stanwell ..... Middlesex . . Silver Tea Service. Bust, J. . . . Harbour Grace ... Newfoundland Tea Service. Collison, J. , . Gateshead .... Durham .. Tureen' & Salvers. Deane, H. .. Gillingham ..... Dorset ... Plate. Denham, J. F. . St. Mary le Strand . . Middlesex . . Books. Eyre, C.P. . . Calne...:... Wilts ... Bible. Gibbons, W,. , Waverham .... Chester ... Silver Waiter. Gibson, W... St. Bride's, Chester. .. Chester ... Silver Inkstand. Hutchinson, C.G. Hawkhurst.... Kent ... Silver Salver. Hutton, W.P. . St. Thomas, Kendal, Westmorland . Books. King, W. .. St. Paul's, Leeds. York.Purse of Sovereigns. Longhurst, — . Kirkby Mallory. ..
Silver Salver. Morrison, A.C.H. Stoneleigh i... Warwick : . : Tea & Coffee Service.