RATE

( Church Rates. ) The greater part of the property of this country has been bought and sold with an understanding that the church of the parish is to be kept and repaired by the owners of the property. Except for this liability, a larger sum would have been paid for the property. For those, therefore, who have thus profited by the existence of a church rate, to refuse that rate, and so appropriate to themselves what does not belong to them, is an act not only of profanene but of dishonesty. Rates for the repairs of the church are to be made by the churchwardens with the parishioners a embled, upon public notice given in the church. The bishop cannot direct a commi ion to rate the parishioners, and appoint what each one shall pay: this must be done by the churchwardens and parishioners; and the spiritual court may inflict spiritual censures till they do. But if the rate be illegally imposed by such commi ion from the bishop, or otherwise, without the parishioners’ consent, yet if it be after a ented to, and confirmed by the major part of the parishioners, that will make it good. These levies are not chargeable upon the land, but upon the person in respect of the land, for the more equality and indifferency. And houses as well as lands are chargeable, and in some places houses only; as in cities and large towns, where there are only houses, and no lands to be charged. A rate for the reparation of the fabric of the church is real, charging the land, and not the person: but a rate for ornaments is personal, upon the goods, and not upon the land. And Sir Simon Degge saith thus: There hath been some question made, whether one that holds lands in one parish and resides in another, may be charged to the ornaments of the parish where he doth not reside; and some opinions have been, that foreigners were only chargeable to the shell of the church, but not to the bells, seats, or ornaments. But he says, he conceives the law to be clearly otherwise; and that the foreigner that holds lands in the parish, is as much obliged to pay towards the bells, seats, and ornaments, as to the repair of the church; otherwise there would be a great confusion in making several levies, the one for the repair of the church, the other for the ornaments, which he says he never observed to be practised within his knowledge. And it is po ible that all, or the greatest part of the land in the parish, may be held by foreigners; and it were unreasonable in such case to lay the whole charge upon the inhabitants, which may be but a poor shepherd. The reason alleged against this charge upon the foreigners, is chiefly because the foreigner hath no benefit by the bells, seats, and ornaments; which receives an answer in Jeffrey’s case, (5 Co. 67,) for there it is resolved, that landholders that live in a foreign parish are in judgment of law inhabitants and parishioners, as well in the parish where they hold lands, as where they reside, and may come to the parish meetings, and have votes there as well as others. For authorities in the case, it is clear by the canon law, that all landholders, whether they live in the parish or out of it, are bound to contribute. And the practice, from its ease and convenience, seems now generally to go with this opinion. Str at ford. All persons, as well religious as others whatsoever, having po e ions, farms, or rents, which are not of the glebe or endowment of the churches to be repaired, living within the parish or elsewhere, shall be bound to contribute with the rest of the parishioners of the aforesaid churches, as often as shall be needful, to all charges incumbent upon the parishioners concerning the church and the ornaments thereof, by law or custom, having respect unto the quantity of such po e ions and rents. Whereupon, so often as shall be nece ary, the ordinary shall compel them by ecclesiastical censures and other lawful means. If a person inhabit eth in one parish, and hath land in another parish, which he occupieth himself there, he shall be charged for this land, for the reparation of the church of the parish in which the land lieth; because he may come there when he will, and he is to be charged in respect of the land. And such occupation of land maketh the person occupying a parishioner, and entitles him to come to the a emblies of the same parish, when they meet together for such purposes. Where such lands are in farm, not the le or, but the tenant, shall pay. For (as it was determined in Jeffrey’s case before cited) there is an inhabitant and parishioner who may be charged; and the receipt of the rent doth not make the le or a parishioner. It is said that the patron of a church, as in right of the founder, may prescribe, that, in respect of the foundation, he and his tenants have been freed from the charge of repairing the church. The rectory, or vicarage, which is derived out of it, are not chargeable to the repair of the body of the church, steeple, public chapels, or ornaments; being at the whole charge of repairing the chancel. But an impropriator of a rectory or parsonage, though bound to repair the chancel, is also bound to contribute to the reparations of the church, in case he hath lands in the parish which are not parcel of the rectory. The inhabitants of a precinct where there is a chapel, though it is a parochial chapel, and though they do repair that chapel, are neverthele of common right contributory to the repairs of the mother-church. If they have seats at the mother-church, to go thither when they please, or receive sacraments, or sacramentals, or marry, christen, or bury at it, there can be no pretence for a discharge. Nor can anything support that plea, but that they have time out of mind been discharged (which also is doubted whether it be of itself a full discharge); or that, in consideration thereof, they have paid so much to the repair of the church, or the wall of the churchyard, or the keeping of the bell, or the like compositions (which are clearly a discharge). Every inhabitant, dwelling within the parish, is to be charged according to his ability, whether in land or living within the same parish, or for his goods there; that is to say, for the best of them, but not for both. Every farmer dwelling out of the parish, and having lands and living within the said parish in his own occupation, is to be charged to the value of the same lands or living, or else to the value of the stock thereupon; that is, for the best, but not for both. Every farmer dwelling out of the parish, and having lands and living within the parish, in the occupation of any farmer or farmers, is not to be charged; but the farmer or farmers thereof are to be charged; in particularity, every one according to the value of the land which he occupieth, or according to the stock thereupon; that is, for the best, but not for both. Every inhabitant and farmer occupying arable land within the parish, and feeding his cattle out of the parish, is to be charged with the arable land within the parish, although his cattle be fed out of the parish. Every farmer of any mill within the parish, is to be charged for that mill; and the owner thereof (if he be an inhabitant) is to be charged for his hability in the same parish, besides the mill. Every owner of lands, tenements, copyholds, or other hereditaments, inhabiting within the parish, is to be taxed according to his wealth in regard of a parishioner, although he occupy none of them himself; and his farmer or farmers also are to be taxed for occupying only. The a e ors are not to tax themselves, but to leave the taxation of them to the residue of the parish. The law as to the power of making and levying rates for church purposes cannot be said to be definitively settled at present, as there have been conflicting decisions, and some points of great importance are now sub judice , so far as regards the highest court of appeal in the kingdom. But at present the preponderance of authority is in favour of these two points: 1. That for the nece ary repairs of the church the churchwardens may and ought to make and levy a rate, even though it be opposed by a majority of ratepayers in vestry a embled. 2. That any expense connected with the celebration of service in the church, even to the salaries of pew openers and organist, may be levied by rate from the whole parish, if a majority of ratepayers in vestry a embled have a ented thereto.