40 S LESSEE OF TITHE RENT-CHARGE. 



Perpetual payment to inruml)cnt of new district not to he deducted in 

 assessififf tithe rent-charge to poor-rate. — The rector of a parish, who 

 pursuant to the statutes in that behalf, has charged the tithe rent- 

 charge with the perpetual payment of an annual sum towards the 

 stipend of the incumbent for the time being of a new ecclesiastical dis- 

 trict, formed, under the statutes, of part of the parish, is not entitled to 

 have the sum so charged deducted in assessing the tithe rent-charge to 

 the poor-rate. 



And /w Curiam : " It is true that it has been held in the case of Reg. 

 V. Goodchitd that an incumbent entitled to rent-charge, who employs a 

 curate either because he is compellable by the bishop to do so, or 

 because the magnitude of the case properly requires it, is entitled to 

 have the stipend of such curate deducted from the assessable value of 

 the tithe rent-charge. But we are of opinion (as indeed we intimated 

 in the recent case of WlieeJer, appt. v. Overseers of Burmington (31 L. J 

 (N. S.) M. C. 57) that the principle of the decision in Reg. v. Goodchitd 

 ought to be carried no further. We think it ought not to be applied to 

 a case where the owner of the tithe rent-charge voluntarily parts with 

 a portion by creating a rent-charge on it to endow another minister. 

 Certain lands in the parishes of Long Bevington and Foston in the 

 county of Lincoln were enclosed under a local act, and the commis- 

 sioners allotted certain lands to the rector, which were subject to a 

 corn-rent payable to the vicar " clear of all parochial taxes, rates, dues, 

 and assessments whatever : " it was held by the Court of Common Pleas 

 that the occupiers of the land charged with the payment of the corn- 

 rent, were not entitled to have the amount of such corn-rent deducted 

 in estimating the net annual value of their property, liable to the poor 

 rate under 24 & 25 Vict. c. 103, s. 15. {HackettY. the Churchwardens 

 and Overseers of Long Bevington, 33 L. J. (N. S.) M. C. 137. Laurence, 

 appt. V. Overseers of Totteshnnt Knights, reeps.). 



Lessee of tithe rent-charge not entitled to deduct stipend to curate. — 

 The lay impropriators of the tithes of the parish of B. granted a lease of 

 their tithe rent-charge, at a nominal rent, to the appellant for twenty- 

 one years, if he should so long remain the vicar of the adjoining parish 

 of W., he covenanting to serve the cure of B. either by himself or a 

 curate. In order to the proper discharge of the duties of the two 

 parishes, it was necessary to employ a curate for B., and it was held that 

 in assessing the ajjpellant to the poor-rate of B., as occupier of the tithe 

 rent-charge, he was not entitled to any deduction in respect of the 

 stipend which he paid the curate. And per BlacJrburn J. : *' If the facts 

 were that the parishes of Wolford and Burmington were one benefice, 

 and that Mr. Wheeler was compelled to employ a curate to assist him 



