EATING OF TITHE RENT-CHARGE. 407 



would not satisfy section 90, so as to deprive the conimmissioners of 

 jurisdiction {Re Wmtringham Tithes ex park Lord Carrington). 



^' Outgoings'' include land-tax and commutation rent-charge. — On tlie 

 construction of an agreement between landlord and tenant for the 

 lease of a farm for a term of years at a yearly rent of £40, payable 

 quarterly, *' free of all outgoings." It was held by Stuart Y.C. that 

 the word "outgoings" did not include the land-tax and tithe commu- 

 tation rent-charge. The decision was reversed by Lord Chancellor 

 Campbell, who observed : " Mr. Hobhouse, for the plaintiflF, mainly 

 relied upon Cranston v. Clarke (Sayer 78), but this authority was out- 

 Aveighed by the other authorities which had been cited, particularly 

 Bradlury v. ^YrigM (2 Doug. 624), and Bennett v. Womeclc (7 B. & C. 

 629, and 6 L. J. (N. S.) Q. B. 175). The certificate must, therefore, 

 be varied by making the rent payable free of land-tax and tithe com- 

 mutation rent-charge {Parish v. Sleemcm). 



Occupier of titlw rent-charge compelled or voluntarUg appointing curate 

 may deduct salary from rateable value of rent-charge. — Where two 

 parishes, each separately supporting its own poor, and having each its 

 own church, have been immemorially united as one ecclesiastical bene- 

 fice, and in order to the due performance of the clerical duties of his two 

 parishes the incumbent necessarily requires tlie assistance of a curate — 

 in assessing his tithe commutation rent-charge in one of the parishes to 

 the poor-rate the incumbent is entitled to a deduction in respect of the 

 salary which he pays to the curate. The Court thought that the case 

 was not distinguishable from Reg. v. Goodchild (1 El. B. & E. 1, & 27 

 L. J. (IST. S.) M. C. 233), which decides that if a rector being entitled to 

 a tithe rent-charge is assessed to the poor-rate as occupier of the rent- 

 charge, and if he can be compelled to appoint a curate, or if acting 

 under a proper sense of religious duty he voluntarily appoints a curate, 

 the salary of the curate ought to be deducted in estimating the rateable 

 value of the rent-charge; the distinction put being such a case, in 

 which " the incumbent is non-resident, or, being resident, from sickness, 

 infirmity, or any less creditable cause," employs a curate to perform his 

 duty. That decision, therefore, decides the present case in favour of the 

 appellant. It is conceded that the bishop could interfere and compel 

 the appointment of a curate ; and even were it not so, it cannot be dis- 

 puted that, owing to the area of the two parishes, it is impossible that 

 the proper number of services could be performed by the incumbent 

 without assistance ; and therefore the case comes within one or other of 

 the alternatives in which, according to Reg. v. Goodchild, the curate's 

 salary ought to be deducted {Williams, appt. v. Overseers of Llangeinwen 

 resps.). 



