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the amount of the interest of capital opinion should in our opinion have employed, and of expense of cultivat- prevailed. Of the whole of the annual ing lands, including compensation for profits, or value of land, a part belongs the farmer's trouble, and labour, and to the landlord in the shape of rent, superintendence, ought to have been and part to the tenant; and whenever a included in these assessments; and the rate is according to the rack rent (the appellant proposed to call evidence to usual and most convenient mode,) it prove the existence of such profit so is, in effect, a rate on a part of the proaccruing generally; the respondent fit only. It must, therefore, in the however admitted such profits to have next place, be ascertained what proaccrued generally."
portion the rent bears to the total The part of the judgment bearing annual profit or value, and that will upon the subject is this :
show in what proportion all other proPARKE, J.-" This was a question perty ought to be rated. If, for inbetween the rector of a parish and the stance, the rent is one-half or twofarmers in it, as to the extent which he thirds of the total annual profitor nature on the one hand, and they on the of land, the rate on all other property other, ought to be rated. The tithes should be on a half or two-thirds of its in the parish were extinguished, and annual value. In this case it is clear, the rector had a corn rent or compen- that there was a share of profit received sation in their stead. He was rated to by the tenant upon which there has the full extent of all he received, with been no rate, and, in that respect, the the deduction only of what he paid for farmers were assessed in a less proporparochial dues.
tion of the true annual profit or value “ The farmers were rated at the than the appellant. The sessions were bona fide amount of the rack rent at therefore wrong in disallowing this obwhich the farms were letting, or which jection, and they ought to ascertain the they were worth to let, the tenants ratio which the rent of land bears to paying the corn rent or compensation its average annual profit or value, and for tithe; and the rector contended assess the appellant for his tithe rent that they ought to be rated in addition in the same ratio." upon the amount or compensation they It was contended for the clergy that paid him, and upon their share of profit tithe, or rent-charge in lieu thereof, beyond the rent. The great point to should be rated only in such proporbe aimed at in every rate is equality, tion as was the full value of the land and whatever is the proportion at lying in the same parish. Thus, if which, according to its true rateable rent, which is a part only of the value value, any property is rated, is the pro- of land, was assessed to the rate, that a portion in which every other property part only of the tithe corresponding to ought to be rated. The first thing that of the land, ought to be assessed. upon every rate, therefore, is to ascer- That the rateable substance of land tain the irue rateable value of every comprehended the full net value, property upon which the rate is to be and that no portion of the profits arisimposed, and the next to see upon what ing from land, however denominated, proportion of that value a rate is in was exempt from the poor-rate. That fact imposed. In the case of land, although the assessment made upon the rateable value is the amount of the land to the poor-rate was usually made annual average profit, or value of the upon the rent, and not the full value, land, after every outgoing is paid, and yet the rent assessed was always held every proper allowance made; not, to be but a part of what was properly however, including the interest of capi- rateable. That similar proportions of tal as the sessions have done, for that is tithes were assessed to the poor-rate, a part of the profit.
and that if the clergy allowed them“« The second objection was, that the selves to be overrated, it by no means farmers' share of profit ought to have bound them to the endurance of the been rated, or, which is the same thing, system. That no legal usage prethat the appellant should have been vailed against the provisions of the 430 rated proportionably less; and that of Elizabeth, under which they claimed to be assessed to the poor-rate on stances, and therefore that measure an equal scale with all other parish- which was most true and least fluctuioners. That personal property was ating was sought. Rent was the truest, legally rateable, except in those places and formed an average scale of general where it had been exempted by a local value. But not only were rents made act: and therefore the pretended divi- to represent the value of lands, and so sion of the value of lands into per- to be assessed, but the convenience sonalty and realty was unimportant. that suggested the rating of rent in
These were the grounds that were duced in many places a method of rattaken by the friends of the clergy, and ing only a part of the rent itself. which indeed were mainly relied upon It was thought necessary to bring to in the decision in Joddrell's case. The one standard the various modes of landowners, on the other hand, founded rating established under the 43d of their objections against that decision Elizabeth, and to fix one general proupon these four opinions:- 1st. That portion, or aliquot part of the value of usage or custom had established, in fands, upon which rates were to be regard to the rating of tithe, distinct made. Therefore Mr. Poulet Scrope from that which prevailed in rating brought in a bill for this purpose, and lay property, thus setting aside the 43d the general, though not universal, of Elizabeth ; that personalty was custom which had prevailed of rating not rateable; that farmers' profits lands upon their net bonâ fide rent was were personalty; and that under Mr. ordained by that act. No interference P. Scrope's act rents were to be con- is made by this statute with the prinsidered the full rateable value of land. ciple laid down in that of Elizabeth; But Mr. P. Scrope's act admits of no it is merely declaratory of such equality such inference. It does not in any of rating, not merely in each parish, manner alter or interfere with the but throughout the country. principle established by the act of Now as rates were raised on other Elizabeth; nay, the framers of that hereditamerts besides rents, and with act were most particular in guarding a view of preventing any false construcagainst such false construction as the tion from being put upon the intention objectors to the case of Rex v. Joddrell of this declaratory act, a proviso is thus have adopted. No one denies that the added—“ Provided always, that nopoor-rate was usually assessed upon the thing herein contained shall be conrent of land for a considerable period strued to alter or affect the principles prior to the passing of Mr. P. Scrope's or different relative liabilities (if any) act. It was a matter of convenience, according to which different kinds of and perfectly in keeping with that of hereditaments are now by law rateElizabeth, if the rent bore the same able." By this proviso the same proportion to the full value of the land, relative rateability of the different as the assessed portion of other here- hereditaments is to be observed as ditaments bore to their full value. Ex- before the passing of the act. And so perience had shown it to be more that all hereditaments might be rated advisable to rate an aliquot part of equally, it enjoins that, even as before rateable property instead of the whole. the passing of this act, the same proThe fluctuations that yearly marked portion shall exist between the aliquot productive property rendered it incon- part rated, or rateable value, of all venient and burdensome to seek the other hereditaments and that of land. exact yearly balance of rateable sub
(To be continued.)
labour is but lost that build it."- Psalm cxxvii. the foundation stone of the intended
* His name "- Messiah's" shall endure for new cathedral church of St. Paul, Cal- ever; his name shall be continued as long as cutta, is abridged from “ the English
the sun ; and men shall be blessed in him; all
nations shall call hin blessed." man," a Calcutta newspaper.
“ Blessed be the Lord God, the God of Israel, Among the assembly were the who only doeth wondrous things."
“ And blessed be bis glorious name for ever; governor of Bengal and Mr. Bird, who
and let the wbole earth be filled with his glory. stood near the bishop. After the Amen and Amen." - Psalm lxxii, 17-19. bishop had read the first prayers, the archdeacon recited the 132d Psalm.
The stone having been laid, the The Rev. Mr. Pratt, the bishop's chap
bishop offered up. other prayers, and
then addressed the assembly to the lain, next read the inscription and the list of coins which were subsequently
“ It would be most ungrateful in me inclosed in the foundation-stone."
to allow this respectable company to The following is a copy of the in- separate without returning them my scription :
best thanks for the support they have " In the name of the blessed and undivided rendered me in the commencement of
Trinity, the first stone of a Church this great work. It will hardly be to be called and known by the name
credited that in less than one month ST. PAUL'S CATHEDRAL, CALCUTTA,
from the time of the issue of the prodesigned for the worship of Almighty God,
posals, upwards of 60,000 rupees have according to the
been subscribed. Nor is it less gratidoctrine and discipline
fying to know that every one of the of the
donations made for the immediate time apostolical reformed Church of England and Ireland, was laid by
has been paid in, so that we have now Daniel, Bishop of Calcutta, and Metropolitan of
more than 161,000 rupees in the India, assisted by the Archdeacon and Clergy and
whole to rely on, including the bishop's in the presence of many of the distinguished donation. The funds, therefore, for a
gentry of Calcutta, on Tuesday the 8th day of October, in the year
year to come, or more, are actually of our Lord 1839,
ready, and those for the entire body of
the building itself promised. In the in the third year of the reign of her most excellent Majesty
mean time, numerous friends in CalVICTORIA,
cutta, and all over India, are only Qaeen of Great Britain and Ireland.”
waiting for the commencement of the The site
work to make their donations. I have was granted by the
also addressed numerous letters to the Right Hon. George Lord Auckland, G.C.B. Governor-general of India,
chief personages in Church and State,
with whom I have the honour of being the Honourable Colonel W. Morison, C. B.
acquainted at home, which I expect the Honourable T. C. Robertson, and the Honourable W. W. Bird,
will arrive there in November or the Members of the Supreme Council following month. An application to
in the name of the Honourable the East India Company.
the honourable Company for the grant The designs and plans
of two lakhs, must have reached home
by this time. With these resources,
we enter upon our undertaking withMaster of the Honourable Company's mint, out 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 ob-
ject 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. VOL. XXII. NO. TII.
The expense of the buildings them- to the attendance on the worship of selves is not expected to exceed a lakh Almighty God. and a quarter of rupees. The finish- “ Ånd yet how much depends on ings and fittings-up may raise this the public means of grace as instituted to nearly two lakhs. The endowments by Christianity, and administered in are the only part of the design particu- buildings set apart for the purpose. larly expensive, and which cannot be Christianity hangs upon it. With a reduced. I trust we may raise 2} or church comes the Word of God and 3 lakhs for the support of a small, but prayer, celebration of the sacraments devout and learned body of cathe- ordained by Christ, with a church, dral clergy, to read lectures on the the sanctification of the Sabbath, family evidences of Christianity, to hold con- religion, domestic peace and virtue, ferences with learned natives, to train the Christian school, the visiting socatechetical classes, and to assist the ciety, care for our own salvation, and Rev. Chaplains and Missionaries in for the salvation of others. their work. I hope its endowed pre
« Nor was there ever a moment bends may be the first series of ecclesi- when we were so much called upon to astical benefices established in our honour God in British India, as now, Protestant church in India; and that when his goodness has vouchsafed us Bishop's College may furnish suitable such a blessed and fruitful season of candidates for holy orders on the titles rain, and has just extended our power of these endowments. All this, how. and influence in so extraordinary and ever, will be a work for my successors,
almost miraculous a manner over a and for the Indian gentry of the next new region of the East.
“ Still I have laid this foundation • What may be deemed ornamental with fear and trembling. The future additions and conveniences, organ,
is unknown. Life and health are as a clock, stands for carriages, &c. will vapour. The best concerted plans are likewise be for future consideration, as nothing without God's blessing. It is our means may allow; the ultimate in reliance on his never-failing Proviamount which I hope to raise is thus dence only, in the case of all prudent six lakhs. With respect to the build- forethought and care, that I take this ings themselves, the general estimate step. I have given will hardly be thought May we be all built ourselves in excessive by those who remember the a spiritual sense on Christ, the sure expense incurred in the foundations of foundation! May we be a part of that all buildings in our alluvial soil, and vast invisible Temple of which He is the general difficulties created after- the chief corner-stone! May the docwards by our Bengal climate. The trine of St. Paul be ever preached in the present cathedral of St. John's, it is cathedral which is to bear his name! understood, cost more than 24 lakhs, “No time will be lost in carrying on the Scotch Church 24, and the Fort the works as soon as the copiousness still more ; in none of which churches of the rains will allow our loose soil to is there the least excess of ornament be trusted-probably six weeks or two or expense.
months hence. Church work is always “Às to the position of the new slow work, from the necessity of the cathedral, we build it in Chowringhee, case and the anxiety to make every where a church has been most urgently thing durable; we must not be impawanted for these fifteen years; and
tient. Should I live to return in 16 not in Calcutta itself, where it is not months to Calcutta, I can only hope wanted. It will be about 24 miles to see the buildings somewhat addistant from St. James's church; 21 vanced, from the old church ; 2 from the pre- “I must now take my farewell. But sent cathedral; 14 from the Free before I do so, I must beg to tender School-distances which even in the my best acknowledgments in the names cooler climate of England would call of the Rev. Clergy and Laity of this for new churches. For there is nothing diocese, and in my own to the Hon. in which it is so necessary to overcome Governor of Bengal and the Hon. the all the excuses of mən as with respect 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 gratefu 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 Bishop's Bankers.
UNIVERSITY, ECCLESIASTICAL, AND PAROCHIAL
TRIBUTES OF RESPECT.
Wilts Gibbons, W.. Waverham