Mortuary Fees were a source of revenue in almost all parishes, and sometimes an important one.[289] Consequently tariffs of fees were drawn up in various places. So much is charged for interment within, so much for burial without the church; so much for a knell according to duration and according to size of the bell; so much for the herse—a sort of catafalque—so much for the pall, the fee varying from that charged for "the best" to that charged for "the worst cloth"; so much if the body is coffined or uncoffined, most of the dead being buried in winding sheets only, though the parish provided a coffin for the body to lie in during service in church and for removal to the graveside.[290] So, too, one fee was charged for interring a " great corse," another for a "chrisom child."[291] All, in fact, is tabulated with minute precision, the minister getting certain fees for himself alone, and sharing others with the parish; and so of the clerk and of the sexton, if any. Among other reasons alleged by the vestry of Stepney parish for dismissing their sexton in 1601 was because he made "composicon with diu[er]s & sundry p[ar]ishoners for the duties of the church to the hinderannce & great damage of the bennefitt of the church & p[ar]ishoners."[292]

Fees for Weddings, Christenings and Churchings, and for the ringing of the bells (at marriages), together with the Offerings taken up on these occasions, might form a source of revenue to the parish, either going directly into the parish coffers, or being paid in whole or in part to minister, clerk or sexton, who, after all, had to be supported by the parish (or otherwise), being essential officers or servants.[293]

The parish poor and the parish church derived an uncertain, but by no means negligible, income from the product of Fines for various Delinquencies.

In the previous chapter fines for non-attendance at church have been alluded to.[294] A contemporary, writing in 1597, refers to these as an important fund for the support of the poor if duly levied. He writes: "Whereunto [he is speaking of various means to alleviate poverty] if we adde the forfaiture of 12 pence for euerie householders absence from Church (man and woman) forenoone and after, Sunday and holiday (according to the statute without sufficient cause alledged) to be duely collected by Churchwardens and other appointed to that end, with the like regard for Wednesday suppers: there would be sufficient releefe for the poore in all places …."[295]

Ecclesiastical courts sometimes condemned offenders to pay a fine for the use of the poor.[296] Sometimes they commuted a penance for money to go to church-repair or to the parish poor.[297] The churchwardens or overseers of the poor accounts also mention fines received for profanation of the Sabbath and for offences during service time.[298] The Star Chamber often condemned offenders, especially enclosers of cottage land and engrossers of corn, to fines for the benefit of the poor.[299] Finally, most parishes derived some income from fining men various sums for refusing parish offices; for neglect of duty when in office; and for not attending duly called vestry meetings. Sometimes a parishioner would pay down a large lump sum for exemption forever from all offices served by the parishioners.[300]

Yet another irregular but appreciable means of revenue might be classed under the heading of Miscellaneous Receipts.

As the parishioners were always eager to turn an honest penny for their own benefit, no possible source of receipts was neglected. If, for instance, any part of the church or the church premises might, temporarily or permanently, be rented out without drawing upon the community the censure of the ordinary, the parishioners were happy to do so. Owners of structures of any kind encroaching upon the churchyard, or other church land, were promptly made to pay for the privilege.[301] Occasionally parishes derived more or less large sums from the sale of parish valuables. The sale of costly vestments, embroideries, hangings, images, chalices, pyxes and other church furnishings and ornaments condemned as superstitious by the Anglican church, brought some income to the wardens of most parishes during the first years of Elizabeth. Examples will be found in all the accounts. Now and then, too, a parish would make a large sum from the sale of the wood or other products of parish lands.[302] A fairly common item in city parishes especially were fees paid for licences to eat flesh during Lent and on other legal fast days.[303]

When an Elizabethan parish undertook some work on a great scale, such as the rebuilding of its church, or of the church steeple; or, again, when it had suffered great losses by fire or flood, it solicited through Begging Proctors the Contributions of Outsiders, sometimes from all parts of England.[304]

To terminate our enumeration of means of raising money, or of contributions of all sorts on which the wardens could count (as apart from rates, properly so-called), we might mention Fixed Contributions, of money or of labor, issuing out of certain tenements; and Annual Payments to Mother Churches. Certain lands or houses, generally abutting on the church grounds, had fixed upon them the obligation to repair a certain portion of the churchyard enclosure, Tenement X, so many feet of fence, Tenement Y, such a portion of brick or stone wall, and so forth.[305]

Sometimes also certain houses or lands are spoken of as yielding so much a year for the repair of the church and the support of the poor.[306] Incidentally we might mention—though hardly connected with parish finance—certain payments for church repair, etc., claimed of old by some cathedral churches from the parishes of the diocese. Originally a tax varying from a farthing to a penny for each household (hence the names "smoke farthings," "hearth penny," "smoke silver"), the payments were commuted for a small lump sum exacted yearly. Thus we find in the Elizabethan accounts mention of "St. Swithin farthings;"[307] of "Ely farthings;"[308] of "Lincoln farthings,"[309] etc., according to the name of the cathedral to which they were paid; or, again, of "Whitsun farthings;" of "Pentecost farthings," etc., according to the time of the year at which the payments were made.[310] These payments must not be confused with "Peter's pence," which had before the Reformation been paid by English parishes to Rome.[311]