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1862.

May 7th.

LAWRENCE, Clerk, appellant, The Churchwardens Wednesday, and Overseers of the Parish of TOLLESHUNT KNIGHTS, respondents.

An incumbent, owner of a tithe rent charge, who voluntarily endows a District parish formed, for spiritual purposes, out of part of his own parish, by granting to the minister of such new District parish a rent charge charged on the tithe rent charge, is not entitled, in an assessment to the poor rate, to claim a deduction from the total amount of tithe rent charge in respect of the portion which he has thus granted away.

SPECIAL case, under 12 & 13 Vict. c. 45. s. 11.

This was an appeal by the Rev. Charles Lawrence, clerk, hereinafter called the appellant, against a certain rate or assessment, entitled "An assessment for the relief of the poor of the parish of Tolleshunt Knights, in the county of Essex, and for other purposes chargeable thereon according to law," made, assessed and confirmed in December, 1860, after the rate of 9d. in the pound, whereby the appellant was rated and assessed as the owner and occupier of the following property for the amount and in manner following, that is

to say:

Tithe rent
charge.
Poor rate.
Incumbent.
District parish.

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1862.

LAWRENCE

V.

Overseers of TOLLESHUNT KNIGHTS.

And the appellant was by the assessment charged with the respective sums of 17. 6s. 54d. and 187. 13s. 9d., being at the rate of 9d. in the pound upon the assessment of 351. 5s. and 4851. respectively.

The appellant gave notice of appeal against such assessment for the following amongst other reasons.

Because the appellant, if liable to be rated and assessed as the owner or occupier of any property within the said parish was overrated in respect of the yearly value and profits thereof.

The appellant is the rector of Tolleshunt Knights, and, as such, is scised and possessed of the tithe commutation rent charge and glebe belonging to the rectory, subject nevertheless to the operation and effect of a certain indenture duly made and executed, and bearing date the 10th June, 1858, a copy of which accompanied and was intended to form part of the case.

The District of Tiptree Heath was duly constituted as mentioned in that indenture, and comprises portions of six parishes (one of such parishes being the parish of Tolleshunt Knights), and contains altogether a population of 894.

The population of the said several portions of six parishes was as under:

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The whole population of Tolleshunt Knights, according to the last census, is 371, and that of Inworth 717.

The whole gross estimated rental of the parish of Tolleshunt Knights (including the cottages, which were rated at one fourth less than other property,) is 25697., of which the tithe rent charge was 5857., and the glebe 421.

The endowment of the minister of the District church consists of the yearly rent charge or sum of 1507, granted by the said indenture; free and clear from all deductions, taxes, charges, rates, assessments and compositions whatsoever, (except on account of the income tax on property, if any): together with the tithe rent charge upon about sixty-two acres of land in the parish of Great Wigborough and a parsonage house and glebe land.

The rateable value of the rectory house, buildings and land occupied by the appellant in the parish of Tolleshunt Knights was admitted to be 35l. 5s., as assessed.

The gross estimated rental or amount of the tithe commutation rent charge of the appellant at the time of the rate was 5851. 18s.

In order to arrive at the rateable value of the tithe commutation rent charge, the respondents made the following deductions : £ S. d.

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Four Poor Rates and two Highway Rates 69 6 5
Collecting and Losses on Tithe at 51. per

cent. on 5857. 18s. Synodals and Procurations Yearly tenths

29 7 9

0 10 0

1 13 10

1862. LAWRENCE

v.

Overseers of TOLLESHUNT KNIGHTS.

£100 18 0

1862.

LAWRENCE

V.

Overseers of

It was admitted that such deductions were correct; but the appellant claimed also to have deducted, in estimating the rateable value of the tithe commutation rent TOLLESHUNT charge, the amount of the yearly rent charge or sum granted to the minister of the District church of Tiptree Heath, charged thereon by the indenture, and paid by him.

KNIGHTS.

If, in estimating the rateable value of the tithe
commutation rent charge, deduction should be made in
respect of such yearly rent charge or sum payable under
the indenture to the minister of the District church,
then the rateable value of the tithe commutation rent
charge would stand (subject to the question as to ex-
pences of collection &c.) at 3547. on the following cal-
culation, viz.:
£ S. d.

Gross estimated value of Tithe Rent Charge 585 18 0
Less the following deductions :

Four Poor Rates and two High

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Subject to this question, viz., that, if the Court should be of opinion that the deduction of 51. per cent. for the expense of and loss on collection of the tithe rent charge

1862.

LAWRENCE

V.

TOLLESHUNT
KNIGHTS.

should not be made on the whole sum of 5857. 18s., being the gross amount of the tithe commutation rent charge, but only upon the residue of that amount after Overseers of deducting 150., the amount of the yearly rent charge or sum payable to the District minister under the indenture, then the rateable value of such tithe commutation rent charge was to be taken at 360l. and no

more.

But if the Court should be of opinion that no deduction ought to be made in respect of such yearly rent charge or sum payable to the District minister, then the rateable value of such tithe commutation rent charge was as assessed by the respondents.

It was contended, on the part of the appellant, that he was overrated in respect of the annual value of the tithe commutation rent charge, because, in estimating the rateable value thereof, no deduction or allowance had been made in respect of the yearly rent charge or sum which he had paid and was liable to pay thereout to the minister of the District church of Tiptree Heath under and by virtue of the indenture.

The respondents, on the other hand, contended that, in estimating the rateable value of such tithe commutation rent charge, the deduction claimed by the appellant in respect of such yearly rent charge or sum ought not to be made.

The question for the opinion of this Court was whether, in estimating the amount at which the appellant ought to be rated or assessed for the relief of the poor of the parish of Tolleshunt Knights in respect of the rateable value of the tithe commutation rent charge, deduction ought or ought not to be made in

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