A very useful lesson is derived from a study of the tithe-rent charges in possession of the Colleges of Oxford and Cambridge in 1836.

APPENDIX D.

Oxford.
£
1. King’s 357
Corpus Christi 1,333
Exeter 807
All Soul’s 2,355
5. Magdalene 2,886
University College 2,958
Jesus[303] 3,576
Oriel 1,487
Pembroke 292
10. Brasenose 115
Balliol 1,491
Queen’s 2,451
Trinity 2,620
Merton 5,125
15. St. John’s 779
Wadham 955
17. Winchester, or New College 10,311
Total £42,898
Cambridge.
£
1. King’s 10,408
Catherine’s Hall 430
Jesus 1,543
Christ 2,637
5. Corpus Christi 150
Magdalene 1,318
University College[304] 4,110
Emmanuel 481
Pembroke 3,154
10. Gonville and Caius 1,292
11. Queen’s 10
St. John’s 5,048
Clare 2,004
Downing 5
St. Peter’s 639
Trinity 33,441
17. Trinity Hall 976
£67,646
Oxford £42,898
Cambridge 67,646
Total for 34 Colleges £110,544
Schools, Charities, and Hospitals=£80,520[305]
Companies and Corporations=£10,971

Christ Church, Oxford, has £39,785 of tithes from eighty-two parishes in eighteen counties. I have not included the amount here, because it is placed among the Chapters, yet all the property is collegiate.

Summary of Colleges, Schools, etc.:—

£
Oxford, 17 Colleges42,898
Cambridge, 17 Colleges67,646
Winchester School7,258
Eton College8,484
Wimborne2,416
Other smaller Schools11,362
Hospitals32,000
Charities8,276
Municipal Corporations5,562
Public Companies6,024
Governors distributing Church Revenues4,129
£196,055

The disclosures made in the Tithe Commutation Return of 1887 (Lord Wolmer’s) as regards the extent of the prebendal and other separate estates, are most astonishing. The four principal officers—Dean, Precentor, Chancellor, and Treasurer—of certain cathedrals, were endowed with separate estates in tithes and lands, in addition to their shares of the Chapter properties. Then the prebendal estates were in the aggregate enormous. I am now dealing only with tithe property. And it is well to remark again that we should add one-half of the commuted value to the commuted value in order to ascertain the original tithe value, according to Sir John Caird’s opinion, that the commuted value of tithes = 4 millions, was 2 millions less than the tithe value = 6 millions. I must also remark, that the rentals of the episcopal, capitular and prebendal tithes, were only one-third their rack-rental value, because the owners had for centuries let all their properties on beneficial leases for years, or on lives for one-third their rack-rental value. The lessees retained the other two-thirds. The tithe-payers had to pay them their tithes in full. In 1835, appeared, for the first time since the reign of Henry VIII., an official Parliamentary Report of the revenues of the Church. The creation of the Ecclesiastical Commission in 1836, and the passing of the Cathedral Act of 1840, led to investigations as to the actual rack-rental value of the episcopal, capitular, and prebendal properties. The leasehold property with which the Act of 1840 vested the Commissioners was ascertained to be only one-third of its rack-rental value, and it was also found that the same remark applied to all the church properties which were let on beneficial leases. This was a vital discovery. The Commissioners set about their Herculean work of enfranchising all the leasehold estates in order that they should obtain for the Church, the two-thirds which the wealthy lessees were receiving. The leases for years are of course long ago in possession of the Commissioners; but a great many leases for lives are still running on, although it is now fifty-one years since the Act of 1840 was passed.