406 JURISDICTION OF COMMISSIONER. 



commutation was in respect of liability to tithe, not of actual payment 

 of tithes, and therefore they gave judj^ment for the defendant. Bnt per 

 Wighiman J., there was no commutation of tithes in respect of this land, 

 there being, in fact, nothing to commute, tithes having never been paid 

 in respect thereof {Trimmer v. Walsh). 



Liahilitij of r en f -charge to poor-rates. — The incumbent of a district 

 parish, created under the New Parishes Acts, 1843 and 185G, is not 

 liable to poor-rates, in respect of a yearly rent-charge, payable out of 

 the tithe rent-charge of one of the parishes out of which the district 

 parish is created (Beg. on jjrosecufion of Tollcshunt Knights, resps. v. 

 Hev. W. H. Friend, appt.). 



A commutation tithe rent-charge is liable to a general rate and 

 lighting-rate levied under Metropolitan Act (18 & 19 Vict. c. 120, s. 

 161). Semble that a commutation tithe rent-charge is not liable by law 

 to contribute to a sewers rate (Reg. v. Goodchild and Lamb). 



Grantee of rent-charge liable for mcome-tax. — The grantee of a rent- 

 charge is the person bound to pay the income-tax due upon such 

 rent-charge (Festing v. Taylor). 



Jurisdiction of commissioner. — By a private Act of Parliament passed 

 in 1762, for carrying into eflFect an agreement between the landowner 

 and rector for the commutation of tithes on certain lands in the parish 

 of W., it was declared that certain rents therein specified should be 

 vested in the rector, in lieu of and as full compensation for all tithes of 

 corn, grain, hay, wool, lambs, and all other tithes whatsoever, except as 

 after mentioned, arising from all or any of the lands in the said parish, 

 save and except marriage, churching, and burial-fees, " providing that 

 nothing in the act should prejudice the right of the said rector or his 

 successors to any marriage, churching, or burial-fees, nor the right or 

 tithe and customary stocking" in certain specified lands, "the modus in 

 the groves and ancient closes adjoining to the town, and all other petty 

 and personal tithes not herein mentioned and relinquished, all which the 

 said rector reserves, and they are hereby reserved to him and his suc- 

 cessors in full right and in as ample manner as they have always been 

 enjoyed. The assistant tithe commissioners having decided that the 

 said lauds called " ancient closes " were not exempt from tithes ; it was 

 held on motion for a prohibition, that the tithes of the " ancient closes " 

 were not commuted or extinguished by the private act of 1762, and 

 therefore the jurisdiction of the commissioners was not taken away by 

 sec. 90 of the Tithe Commutation Act, 6 & 7 Will. IV. c. 71. Semble 

 that even if the tithes of wool and lamb were not included in the modus 

 reserved to the rector, and were therefore extinguished by the act of 

 1762, such practical extinguishment of tithes arising out of the lands 



