ASSESSMENT OF TITHES. 405 



and Pif.g. v. Lamb {Coleridge J. diss.), that in assessing a mnmutation 

 rent-charge of a benefice to the poor' s-rafe, dednctions, are to be allowed 

 in respect of the expenses of collection, including law expenses, and 

 losses by ultimate non-payment ; but no allowance is to be made for the 

 personal services of the incumbent, in discharging the duties of his 

 cure. The principle of such assessment is, that the rent-charge is to be 

 assessed, like all other property, according to what it might be reason- 

 ably expected to let for from year to year ; but beyond allowances for 

 the expenses of collection, law expenses, and bad debts, a deduction by 

 way of tenant's profits is not necessarily to be made. The poor's-rate is 

 to be deducted, and this though the composition, before commutation, 

 had been calculated on the principle of being paid free from poor's-rate, 

 and the rent-charge had been fixed with an addition in respect of this 

 circumstance. Tenants' property-tax is to be deducted, but not land- 

 lord's property-tax or land tax. First-fruits and tenths (and other eccle- 

 siastical dues, if any, of the same character) are to be deducted in the 

 proportion which the rent-charge bears to the whole amii proventus of 

 the living. An allowance is also to be made of any sum contributed by 

 the incumbent towards a district chapel in the parish, if not a mere 

 voluntary contribution ; and a reasonable allowance is also to be made 

 for the curate's stipend, where the curate is not employed as the mere 

 substitute of the incumbent, but is required by law, in addition to the 

 incumbent from the population or value of the living, or where, if not 

 required by law, the wants of the parish make his services necessary in 

 addition to those of the incumbent properly discharged. 



Thejioiccr given by stat. 1 & 2 Will IV. c. 45, s. 21, /o annex apart 

 of the tithes or oilier annual revenues belonging to a rectory or vicarage 

 to a district church within the parish, authorises the annexation of part 

 of an annual payment in lieu of tithes {Hughes v. Denton) ; and 

 although by 19 & 20 Vict. c. 104, s. 14, certain districts are made 

 separate parishes for ecclesiastical purposes, they still remain districts 

 only for other purposes ; so that a district to which this section is ap- 

 plicable, is still capable of receiving, as such, an annexation of a portion 

 of the annual revenues of the principal church, under stat. 1 & 2 Will. 

 lY. c. 45, s. 21 {ib.). 



Eent-charge on hops.— Viider the Tithe Commutation Act, after a 

 commutation of the tithes of a parish, an allotment being made under 

 an inclosure act " of common and waste land," and part of the land so 

 enclosed being turned into a hop-ground, it was held by Cockburn C.J., 

 Blackburn J., and Mellor J., that as the tithe on the land in question 

 had been extinguished, it had been commuted, and that it was not 

 material that it had never been tithed, for it was titheable, and the 



