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are to be paid to the account of the
Treasurers, at Messrs. Drummonds,
Charing Cross, or at Messrs. Sikes,
Snaith, and Co. 5, Mansion-House
Street; to the Hon. and Rev.
Edward John Turnour, Somerset
Street, Portman Square; or to Mr.
H. Stretton, the Collector, No. 6,
Bartlett's Buildings, Holborn.
The following is the form of a be-
quest to the Society:

I give to the "Corporation of the Governors of the Society for clothing, maintaining, and educating Poor Orphans of Clergymen of the Established Church, in that Part of the United Kingdom," &c. &c. &c. the Sum of

to be

raised and paid by and out of all my ready Money, Plate, Goods, and personal Effects, which by Law I may or can charge with the Payment of the same (and not out of any Part of my Lands, Tenements, or Hereditaments); and to be applied towards carrying on the charitable Purposes for which the said Society was incorporated.

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THE examination of the children under education at the Central School, took place on the 26th of May, and was very numerously attended; Present, his Grace the Archbishop of Canterbury, his Grace the Archbishop of York, the Lord Bishops of London, St. Asaph, Oxford, Exeter and Gloucester; the Right Hon. Lord Kenyon; the Very Rev. the Dean of Ely, the Rev. the Masters of Trinity and Magdalen Colleges, Cambridge, &c.

The object of this Society is to extend the blessings of a religious and suitable education to every parish in the kingdom, by rendering every information and assistance in their power that may conduce to so desir. able an end, by granting pecuniary aid, where required, for the building of school-houses; by training masters and mistresses; and exhibiting the National System in full operation at their School-House, in Baldwin's Gardens. Applications must

be directed to the Secretary, the Rev. Dr. Walmsley, Central School, Baldwin's Gardens. All schools, for which aid is solicited, must be in union with the National Society. The forms of union, and recommendation of masters or mistresses for instruction in the system, are subjoined.

Form of Union.

It is the wish of those who have the management of the school at A. B. that the same should be united to the National Society.

In this school the National System of teaching is, or is to be, adopted. The children are instructed in the Liturgy and Catechism of the Established Church, and do constantly attend divine service at their Parish Church, or other place of worship under the Establishment, as far as the same is practicable, on the Lord's Day; unless such reasons be assigned, for their non-attendance, as shall be satisfactory to the persons having the direction of the school. No Religious Tracts shall be used in the school, but such as are contained in the Catalogue of the Society for Promoting Christian Knowledge.

Signed by the Parochial Minister and others the Managers, and then transmitted to the Secretary of the National Society in London.

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at Messrs. Drummond's, Charing Cross; at Messrs. Sikes and Co. Mansion-House Street; and at the Collector's, at No. 6, Bartlett's Buildings, Holborn.

The following is the form of a bequest:

I give unto the Treasurer, for the time being, of the Society formed in London, under the title of "The National Society for promoting the Education of the Poor in the Principles of the Established Church, throughout England and Wales," the sum of of lawful money of the united kingdom of Great Britain and Ireland, current in Great Britain, to be paid to him within calendar months

next after my decease, out of such part only of my personal estate as shall not consist of chattels real, to be by him applied in promoting the purposes of the said Society; and I hereby direct and declare that the receipt of the Treasurer of the said Society, for the time being, for the said legacy, shall be a sufficient discharge to my executors for the same.

The Annual Meeting of this So

ciety will be on Thursday the 3d of June, at one o'clock precisely, at the Central School, Baldwin's Gardens.

On Friday last the Episcopal Chapel of St. John the Evangelist, in this town, (Greenock) was opened for public worship. The solemn ceremony of consecration, according to the accustomed rites, was performed by the Right Rev. Bishop Sandford, of Edinburgh, attended by several clergymen:-A most excellent and impressive 'sermon, was preached by the Right Rev. Bishop, from 1st Peter, 2d chap. 4th and 5th verses. A liberal collection was made in aid of the funds. On Sunday, the regular performance of divine service commenced in the Chapel. The edifice is a modern Gothic structure, fitted up in a very ap propriate manner, contains a handsome finely toned organ, and is capable of accommodating nearly 450 persons. The whole has been completed in a manner highly creditable to the architect and to the contractors.

May 7, 1805.

LAW REPORT.

Subtraction of tithes-Composition not proved. See particulars, as to tithes of crops sold, whether due from the vendor; also as to barley-rakings, mills, &c.

Filewood v. Kemp.

"THIS suit was brought by the Reverend James Filewood, Rector of Sible

Hedingham, in the county of Essex, against John Kemp, a parishioner of the said parish, “for taking, withholding, subtracting, and converting to his own use and profit, the tithes and tenths of milk, calves, pigs, carrot-seed cut and rubbed out into bags, barley rakings, two mills for grinding corn, and for clover and grass mowed and used green," &c.; "without compensation or composition to or with the said James Filewood."

"An article in the libel also set forth a demand for after-pasture of fields, for which tithe of hay had already been paid; which article was rejected by the Court." "On the part of Mr. Kemp, an allega

See also the case of Batchellor v. Smallcombe, 3 Mad. Rep. 20. REMEMBRANCER, No. 66.

tion was admitted, pleading, "an agreement entered into with the said Rector, for a composition in lieu of tithes of milk and calves, after the rate of eight shillings for every cow fed and depastured, and also one shilling for each pig farrowed, as a composition for the tithe of all pigs; and the sum of four pounds ten shillings in lieu of all mills in his possession, whether tithe of all poultry, and for Easter offerworked by wind or water, and also for ings; as well as one pound one shilling, as a composition for the tithe of an orchard

garden:""That as to the carrot-seed, it been cut or rubbed out." was sold standing, and before the same had

"The case was argued by Dr. Nicholl and Dr. Swabey, for Mr. Filewood, and by Dr. Arnold and Dr. Adams, contrà.

"JUDGMENT.

"Sir William Scott.-The first point, that it is necessary for the Conrt to decide in this case, respects the averment of an agreement between the parties; and, andoubtedly, the burthen of proof, on that fact, lies on the person setting up the agreement, that is, the defendant in this case. The Clergyman stands on the ge3 C

neral law. The agreement, therefore, is matter of special ground of defence, which must be minutely and specially set forth and proved. What, then, is the proof of fered? A fact, respecting which Burleigh, who describes himself as Kemp's clerk, speaks, bears strongly against any such agreement. What is there besides? Only the declaration of Kemp, on one side, and of Mr. Filewood on the other. Taking it at the lowest, that they are of equal credit, the result of their declaration is contrary one to the other, and the burthen of proof, I have already said, lies on the defendant. There is no principle on which I can say that the agreement was proved. It is said, that a verbal agreement would be sufficient, and perhaps it might; but still means should be used to ascertain it more particularly, when it is an agreement between persons who appear not to have been on such terms, as would lead to any agreement.

"On these different representations, it is impossible for me to pronounce for the effect of any agreement; and I think, the fact that Burleigh was employed by Kemp to go and put the matter on a different footing, is a direct disclaimer, an evidentia rei, which disproves the allegation of an

agreement. The witness says, "that he

was authorized by his master, John Kemp, to pay or make satisfaction to the said James Filewood for all the small tithes due to him, and to make a tender of ten guineas in gold for a compensation; but that the said James Filewood would not see the deponent upon the business." I, therefore, proceed to consider the several particulars in detail of which the demand is composed. The first article is a demand of ten shillings for the milk of two cows, and six shillings for one calf. There are different accounts of the value of the calf, arising, perhaps, according to the purposes for which it may be bred; but, I think, when rated at the value of three pounds, that cannot be called an unreasonable estimate, particularly in Essex, where more than usual attention is paid in the manage ment of that animal. The next is a sum of eight shillings for twenty-five pigs, which I am to suppose not overvalued, at the time when they are titheable.

"The next article relates to carrotseed,b on which a preliminary question is raised, Whether the tithe is to be demand

b Authorities referred to in this part of the case were,-Moyle v. Ewer, Cro. Jac. 362, and 2 Bulstr. 183. Lockin v. Davenport, 2 Gwillim, 472. Grant v. Hedding and Ball, Hardress, 380. 2 Gw. 515. Burn, 490.

3

ed of the occupier, or of the persons to whom the produce may have been sold. Some old cases have been cited to shew, that the Clergyman must look to the person to whom the crop is sold; but unless the authority of decisions of the common law is very explicit, and likewise recent, I should be disposed to hold the principle, which was adopted by my predecessor, that such a rule is not a correct measure of justice. The inconvenience must obviously be great, and the multiplicity of suits in which the Clergyman may be involved, would inflict a great hardship upon him, if that rule was to be supported, as the tithe might be sold to a number of different persons, to obscure strangers, who might not be easily discovered, and who might be less solvent than the person from whom they were purchased. Unless, therefore, I am restrained by the authority of modern cases, I shall adhere to a different rule, and hold the occupier to be liable.c

"We well know, that in different periods of our history, in the conflicts between the civil and ecclesiastical jurisdictions, there has been a strong current of opinions in opposition to the doctrines of the Ecclesiastical Court, as being too favourable to the clergy. Prejudices are now worn away, and such questions would only be viewed at this time upon the sober principles of justice and equity. If then there is not the authority of modern decisions, the older cases alone would hardly control my judgment. But, in the present case, the party has renounced the benefit of such an objection, by the tender which has been made, and without any reservation of the question in the way of protest.

"Another material question also relates to the point, whether the Clergyman is concluded by the actual price obtained by the sale of the crop? I think that he is not, since there are many inducements, that might concur to make the price fair and reasonable between the parties, though it might not be a just criterion of value as to the tithes; and the parties being different, it cannot be maintained, that the Clergyman is bound and concluded by a contract between other persons.

"A third question is, whether it should be tithed as rubbed out? On that point, I think it should not be so taken; as that is a subsequent process after removal. The clergyman has to look to the value at

In the case of Filewood v. Burleigh, Consist. 16th Feb. 1813, on tithe of hops, on lands still continuing in the occupation of Kemp, claimed against the purchaser of the crop: It was held, that the vendee also is liable at the option of the Clergyman.

the time when the crop is cut; and therefore the expence of rubbing must be deducted. Under this observation, I think the value may be taken, by the evidence, at about two pounds two shillings per hundred weight, deducting the charge of rubbing and bagging and carrying to market.

"The next article is that of barley-rakings, on which I have no hesitation in saying, that I conceive the law to be, that the Clergyman being entitled to one-tenth, is entitled also to the rakings of every tenth cock, as composing part of the proportion belonging to him;-this raking ought, undoubtedly, to be done by the farmer's servant. If the Clergyman has paid for it, it is an expence for which he is entitled to an allowance.

"The next article is for mills, on which a compensation is offered, as the one-tenth of the clear profit upon the average of the whole year. It has been said, that this being a demand for profits during particular months, it is impossible, that it should be estimated in any other way, as it is proved, that no profit was actually made during those months. It is contended, that the profit must be the clear profit. I am not, however, aware on what authority that principle is attempted to be substantiated. I have always entertained the notion, that the mode of tithing, on this article, is by the tenth toll dish; as the general management of a mill may be very improvident in the employment of servants, and in other particulars by which the Clergyman ought not to be affected. It would be necessary on such a principle, that he should keep an account of the whole concern, which is no part of his duty. The owner is to look to other considerations to see that the result should be advantageous to himself. There being, in this instance, no opposition as to the amount, and having no other criterion but the admission of the party himself, I shall adopt that, and pronounce for the sum, 41. 10s. The composition for poultry and Easter offerings, which are alleged to be included in that sum, must be paid for separately, and taken out of the article.

"The next demand is for clover and grass, respecting which, it is said, that some was cut for the horses which were used in agriculture. It is admitted, however, there were many horses kept for other purposes. As to horses kept for agriculture, I understand the rule of law to be, that no exception is allowed for such horses, unless where there is no other food for them.d It

605.

is not sufficient, that the horses are kept for agriculture, unless it is proved, that the clover and grass so cut was their only fodder; notwithstanding the objection, that has been stated by Dr. Arnold, that horses employed in producing the crop are to have their feeding allowed out of the general crop, as the farmer would otherwise be obliged to account to the Clergyman, as to his manner of feeding his cattle. I think, however, the authority of the case, which has been cited, is decisive, though I accede to the observation on the equity of the principle, that where horses are fed on hay, and that hay has paid tithe, tithe is due also for the clover, the farmer makes that a substitute for hay. There may per haps be some inconvenience in acting upon this principle, but here is a broad principle of justice; and there is also, what I am perhaps fully as much bound to adhere to, viz, the determination of a modern case in the Exchequer.

"The next article sets forth, that the defendant ought yearly to have paid the sum of two-pence to the Rector, for himself and every person of his family above the age of sixteen years, for Easter offerings and other obventions; and that in the years 1801 and 1802 he had fifteen persons in his family above that age. This has been met by a plea of composition, which, as I have before suggested, is not established to my mind.

"On the question of costs, I am under the necessity of observing, that the opposition to this demand has been rather vexatiously and unconscientiously made. A composition has been set up, which has totally failed, and the Clergyman being put to prove his title on every article, has failed only on one. I am of opinion, therefore, that, according to the ordinary course, he is entitled to his costs,

Feb. 9, 1807. Tithe of corn-mills by the tenth toll-dish not sustained. The net-profit was held to be the rate of tithing."

Filewood v. Kemp.

"THIS was a suit between the same parties as in the preceding case, in which a libel was given in on behalf of Mr. Filewood, setting forth a demand for the tithe

On the subject of the tithe of mills, the attention of the Court was more particularly called to the authorities of the modern practice, in the Court of Exchequer, on this point, in a subsequent suit between these same parties, in which the Court held that the mode of tithing by the tenth 4 Gwillim, 1411. 1 Roll's Abridg. dish, was not now in force, vide the next

case.

of mills, in the occupation of the defendant, determined in the Exchequer; and that by the tenth toll dish.

"JUDGMENT.

"Sir William Scott.-The present question arises on a libel given by the Rector against a Parishioner, in a suit for tithes, in respect to the tithe of mills. The Court has intimated an opinion in a former suitf, that the tithe of corn mills was payable by the tenth toll dish, as the demand, in that case, rested originally on an agreement; and the Court pronounced for the sum demanded, though the agreement itself was not established; and no objection being made to the amount of the demand for tithe, and the whole subject having been now laboriously argued again, the Court does not hold itself bound by a judgment, formed, in great part, upon another consideration.

"The erection of mills, in many parts of Europe, was originally made by persons -possessed of feudal rights, as an act of cha rity; and those who were subject to feudal tenure, were permitted to grind at them gratuitously. It is on that footing that ancient mills are exempted from the payment of tithe: As there was no profit made, they could not be justly liable to tithe. Sometimes the tenant made to his lord the acknowledgment of a toll dish. The quantity might vary, as feudal services were very various in their nature and amount. When, however, mills began to be constructed for profit, there was a great struggle between the spiritual and temporal jurisdictions, whether mills were titheable at all or uot? The statute of Articuli Cleri & settled that point, and ever since they have been held titheable. Afterwards discussions arose, whether this tithe was prædial or personal? I accede to the argument of the defendant's counsel, that they are not merely prædial in their nature. Tithes are considered prædial, by reason of the natural increase of vegetable substance in the earth, that is, in prædio, The plaintiff's counsel contend, that, in a corn mill, there is a change produced, which may be compared to a sort of renovation of the corn, by the action of the clements, producing a profit. The action of the elements, however, is not upon the corn, but ab externo: the elements infuse nothing into the corn; there is no renovation of the corn; no increase of its substance.

“The case of Newte and Chamberlayneh, in 1706, is the foundation of the modern law upon the subject. That case was first

f Vid. preceding case. 9 Edw. II. st. 1. c. i. h 7 Bro. P. C. 3.

Court held the same doctrine as the Ecclesiastical Courts, that a mill was titheable by the tenth toll-dish, as being a tenth of the miller's gross profits. That case went, however, to the House of Lords, where seven Judges gave their opinions against that decision, Mr. Justice Powell being ab sent, and the Barons of the Exchequer adhering to the opinion they had already given. On the opinions of the seven Judges, the decision in the Court of Exchequer was reversed. That was the case of a horse malt-mill; but I cannot fiud any thing, in the reasoning of the parties themselves, as annexed to their cases, or in the reasoning of the Judges, which limits the principles of that case to such a mill only.

"In all mills, there must be animal force of some sort, either brute's force or man's force. Even where the elements are the principal cause of motion, still there must be animal force to put the machinery into such a state, as that the elements can act upon it. Subsequent to Chamberlayne and Newte, other cases occurred, in which some of the Judges considered the principles of that case to be confined to the particular sort of mill, as in Dodson and Oliver, in 1720, and Chapman and Barlow, 1724; and it is possible, that there may be some history belonging to those cases, which we are not acquainted with.

"The case of Carleton and Brightwell, which happened in 1728, has great weight with me. It was decided on the authority of Sir Joseph Jekyll, a most eminent person, and is a decision of the Court of Chancery. But the dictum of Lord Hardwicke,m" that fulling-mills can only pay a personal tithe, because it is only in the nature of a trade; but where there are corn mills, each is to pay a tenth dish,”— is embarrassing, if accurately reported. Lord Hardwicke was not only eminent as a general lawyer, but as a tithe lawyer. Very few unconsidered dicta, upon any subject, fell from that person, and he must have known the principle of decision in Chamberlayne and Newte. It certainly increases the perplexity of this matter very much. Thomas and Price, which was decided in the Court of Exchequer, in 1759, is in favour of tithing by the clear profit; and Wilson and Mason, in 1770, In the last case, there is much learning applied to the subject of mills. There has been a difference of opinion amongst the

1 Bunb. Rep. 73. * Bunb. Rep. 184.
1 2 Peere Will. 462.

m Talbot v. May, 1743. 3 Atkins, 17.
n 3 Gwill, 871.
• Ib. 974.

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