A church dictionary

by Walter Farquhar Hook

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 nevertheless 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 assessors 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 necessary 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 assembled. 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 assembled have assented thereto.