Class I.] Religion and Ecclesiastical Authority. investing, placing, election, or appointment of the persons succeeding thereto Provided always, That such person shall only be charged or chargeable in such first payment with a proportion of such tax, according to the term during which he shall have enjoyed or been entitled to the profits of such dignity, benefice, office, or promotion spiritual; and provided further, That if any such dignity, benefice, office, or promotion spiritual shall remain void for any time after such days herein-before appointed for the payment of the said annual tax, the person succeeding thereto shall be charged and chargeable with all arrears thereof accruing due from and after the last avoidance thereof. No. III. 3 & 4 W.4, c. 37. XVI. That each and every dignity, benefice, or office, or promotion Tax how to be spiritual, shall be separately and distinctly rated, each in the proper dio- imposed on digcese to which it may belong, wheresoever the possessions or profits nities. to them repectively belonging shall happen to be locally situate; and that in the case of any estate, tithes, funds, or other emoluments whatsoever distributable among the members of any corporation aggregate, under or by virtue of any law, statute, bye law, or usage whatsoever, the said tax, rate, or assessment shall be imposed severally upon the separate share or income of each such member respectively, and that each such share or income shall be and become respectively charged therewith from and after the time when the member of such corporation now enjoying or entitled to such share or income shall die, or become disqualified, or in any manner cease to be a member of such corporation, and for ever thereafter. from taxation. XVII. Provided, That no economy estate or fund appropriated to the Economy fund purpose of repairing any cathedral or church, or other such like pur- exempted pose, shall be liable to the said annual tax, rate, or assessment, save only so far as respects the surplus thereof (if any), which may be distributable among the dean and chapter or members of the ecclesiastical body to whom such economy estate or fund may belong. XVIII. That in order to enable the said commissioners the better to Spiritual per compute and impose the said tax, rate, or assessment according to the sons to make provisions of this act, every archbishop, bishop, archdeacon, dean, pre bendary, master, warden, parson, spiritual vicar, perpetual curate, and a return of the every spiritual corporation aggregate under its corporate seal, and every member of such a corporation individually, and all and every other spiritual persons, in Ireland, by whatever name or names they may be respectively called, known, or described, shall, on or before the first day of December in the year one thousand eight hundred and thirty-three, and at all times thereafter, when and so often as they or any of them shall think fit or shall be thereunto required by the said commissioners, return respectively to the said commissioners an account of the true and entire yearly value of such archbishopricks, bishopricks, and all other the spiritual promotions aforesaid, and all lands, tenements, hereditaments, and profits thereto respectively belonging, by them and each of them at the time of making such returns respectively held and enjoyed; and in case the value thereof shall be of a fluctuating nature, then such account shall state the average annual value communibus annis; such account of exclusive of such value in either of the cases aforesaid to be exclusive of the see house or glebe house or offices, or other place of residence of or belonging to the same respectively; and shall therein also respectively specify all rents, synodals, or proxies, or other charges (if any), payable out of or in respect of the same, and also the amount of the sums (if any) expended in building or improving such see house, glebe house, or offices, or place of residence, by such spiritual person, or paid or secured to be paid, or wherewith he shall be chargeable to his or their predecessors respectively, or his or their executors, administrators, or assigns; distinguishing the sums which are or shall be recoverable by such spiritual person as aforesaid from or against his successors from such sums as shall not be so recoverable; and in case there shall be no see house or glebe house or place of residence thereon or thereto belonging, then such account shall specify the annual rent paid or payable by such spifor a house or place of residence occupied by him. ritual person glebe house or place of residence. No. III. 3 & 4 W. 4 c. 37. XIX. That the said ecclesiastical commissioners shall also have power and authority, when and as often as they shall so think necessary, to direct into any diocese in Ireland a commission under their corporate seal to the archbishop or bishop thereof, and such other person or perCommissioners sons, being members of the united church of England and Ireland, as may issue a the said commissioners shall think fit, commanding and authorizing the commission to persons in succh commission to be named, or two of them at the least, make inquiries to examine, search, and inquire into, of, and for all such matters and for the purpose things as may be requisite and necessary in order to enable the said of enabling ecclesiastical commissioners under this act to form the said valuation, and impose the said rate, tax, and assessment, according to the provisions of this act, and authorizing and empowering some two or more persons to be named in such commission, separately, or in the presence of each other, to administer an oath to each of the said persons therein named as aforesaid, to the effect following; that is to say, them to form a valuation, and impose a rate. Oath to be taken by persons named in such commission. 4. B. do swear, That I will well, diligently, and truly, according to the best of my skill and knowledge, do, fulfil, perform, and execute the several powers and trust reposed in me by virtue of a commission 'issued pursuant to the provisions of an act passed in the fourth year of the reign of his Majesty king William the fourth intituled [here set "forth the title of this act], within the limits thereof, without favour or affection, prejudice, malice, or ill-will to any person whatever. So help me GOD.' Commissioners Which oath the said persons to be therein named shall take before they to make report; shall begin to execute their said commission; and also directing and au witnesses. Proviso as to costs of commission. thorizing and empowering the said persons in such commission so named, or two of them at the least, to return, under their hands and seals, to the commissioners appointed under this act, on a certain day to be named in the said commission, a true, just, and faithful account and estimate of the said several matters and things in the said commission so directed to be inquired of by them as aforesaid, and which return the said persons in such commission named are hereby required to and to examine make; and the said persons to be therein named as aforesaid, or any two of them, shall likewise have power to examine witnesses upon oath touching or concerning any of the matters or things so to be inquired of by them as aforesaid: Provided always, That the said ecclesiastical commissioners under this act may at their discretion direct and order the costs and expences of issuing said commission, and of all the proceedings thereunder, or any part thereof, to be paid and borne, in such shares or proportions as the said commissioners shall think fit, by such archbishop, bishop, archdeacon, dean, prebendary, parson, vicar, or other spiritual person aforesaid, of and into the revenues, rents, issues, and profits of whom such commission shall be issued to inquire and examine as aforesaid; and which costs and expences, when so ordered to be paid as aforesaid, shall and may be recovered in the manner hereafter directed and mentioned with respect to the said annual tax: Provided always, That no such archbishop, dignitary, or spiritual person shall be required to pay the costs or expences of any such commission, or any part thereof, unless the valuation of the revenues, issues, and profits to him belonging shall exceed the amount thereof as stated in the last previous return thereof by him made in the proportion of ten pounds per centum. XX. Provided, That in and from the valuation to be made for the purpose of imposing the said rate, tax, or assessment, the said commissioners shall from time to time deduct and allow all rents, synodals, proxies, and other charges, including salaries or stipends for perpetual curates or licensed assistant curates of any benefice the incumbent whereof shall be resident in any such benefice, which any such spiritual person or persons as aforesaid, chargeable with the said annual tax, is or are bound to pay or allow in respect of his or their archbishoprick, bishoprick, archdeaconry, deanery, prebend, benefice, or other promo Certain sums chargeable on livings, &c. to be deducted from the valuation. tion spiritual as aforesaid; and in case there shall be no see house or cessors. No. III. c. 37. tificate. XXI. Provided always, That the said ecclesiastical commissioners No sum shall shall not, from or in such valuation, deduct or allow for any sum or be deducted sums of money so laid out or expended, or paid or secured to be paid, unless menor wherewith any of the persons aforesaid shall or may be chargeable tioned in ceras aforesaid, unless such sum and sums shall be contained, included, and mentioned in the certificate of the lord lieutenant or other chief governor or governors of Ireland, or of the archbishop or bishop of the province or diocese respectively, as the case may be, in such cases given or directed to be given, under or by virtue of any statute now or heretofore in force in Ireland, in order to enable any archbishop, bishop, or other of the persons aforesaid to recover against his successor the sums above mentioned, or any of them, or any part thereof. XXII. That if the said tax, rate, or assessment, or any part thereof, For enforcing payable by any body or person, shall be in arrear and unpaid more than payment of a reasonable time after the same shall have been demanded by or on the rates or assesspart of the commissioners under this act, it shall and may be lawful for ments. such commissioners in every such case to apply to the court of chancery or exchequer in Ireland, by petition in a summary way, for relief in that behalf; and such court shall and may, on the hearing of such petition, and upon the production of a certificate under the corporate seal of such commissioners, of such tax being in arrear and unpaid as aforesaid, in a summary way, with or without reference to any master or other officer of said court, order process of sequestration (after hearing such matters, if any, as may be alleged in answer to such application, by affidavit or otherwise, upon a day to be fixed for that purpose,) to issue out of said court, directed to sequestrators to be named by or on behalf of such commissioners, authorizing and requiring such sequestrators forthwith to enter into the possession of and take and receive the rents, issues, and profits of all and every the lands, tenements, and hereditaments of or belonging to any such body or person in his or their ecclesiastical No. III. 3 & 4 W. 4, c. 37. Priority of sequestrations under this act. If incumbent die before gale day, tax to be apportioned. If incumbent receive no profits of his preferment, the payment of tax to be delayed or charged on his successor. Arrears of tax capacity or character, and all and every the tithes, moduses, compositions for tithes, salaries, stipends, fees, and all other ecclesiastical emoluments and profits whatsoever of or belonging to the same respectively, or such part or parts thereof as to the said court shall seem fully sufficient for the purpose, and to pay over the same to such commissioners, until they shall have been fully paid and satisfied the said yearly tax and every part thereof which shall be then, or which shall at any time pending such sequestration, remain or become due and payable, together with lawful interest for the same from the time when every such sum or sums ought respectively to have been paid, and all costs and charges and expences whatsoever attending such petition and sequestration as aforesaid; and it shall and may be lawful for the said court to proceed against all persons disobeying or opposing such process, or in any manner hindering or preventing the due execution thereof, and to act in all matters connected with and consequent upon such sequestration in the same manner as in other cases in which sequestrations are or shall be issued out of said court pursuant to the orders of said court. XXIII. Provided always, That any sequestration issued pursuant to the provisions of this act shall be preferred, and the said commissioners under this act shall be paid and satisfied the sum and sums to be recovered thereby, and every part thereof, in preference to any other person or persons whatsoever, notwithstanding any sequestration, judgment, execution, or other process whatsoever issued or begun for such other person or persons; any thing herein or in any other law or statute contained to the contrary hereof notwithstanding. XXIV. Provided always, That if any archbishop, bishop, or other person charged or chargeable with the payment of said yearly tax shall happen to die, or be lawfully evicted, translated, promoted, removed, or put from his dignity, benefice, office, or promotion spiritual, before any one of the gale days hereby appointed for the payment of the said tax, then such archbishop, bishop, or person, or his executors or administrators, as the case may be, shall only be charged and chargeable with a proportion of such tax, according to the time he may have been entitled to or enjoyed the profits of such dignity, benefice, perpetual curacy, or office, or promotion spiritual as aforesaid; and the successor to such dignity, benefice, office, or promotion spiritual shall become liable to the residue of such tax accruing due on such gale day : And provided further, that in any case in which it shall be made to appear to the satisfaction of the said commissioners that any spiritual person chargeable with the said tax shall not have received the profits of the dignity, benefice, perpetual curacy or office, or promotion spiritual, in respect whereof he may be so chargeable, then and in such case it shall be lawful for the said commissioners to extend the time for the payment of such tax until such profits shall be received, or in case such spiritual person shall die or be removed, or promoted from his dignity, benefice, perpetual curacy, or office, or promotion spiritual as aforesaid, without being entitled to receive any of such profits, then and in such case to charge and recover the same of and from his successor therein whenever such successor shall have received the said profits; any thing herein-before contained to the contrary notwithstanding. XXV. That the proportion of said annual tax due on the death of any due on death of archbishop, bishop, or other person as aforesaid shall be deemed and such person to taken to be and shall rank as a judgment debt of such deceased archrank as a judg- bishop, bishop, or person as aforesaid, and be paid as such, as if a judgment debt. ment had been duly acknowledged by or entered against him during his lifetime by the said commissioners for the amount of said tax which shall be so due as aforesaid, and immediately after all other bona fide judg ments, crown bonds, and recognizances entered up against, acknowledged, or executed by him during his lifetime. Nominee of XXVI. That the said commissioners under this act shall be deemed commissioners and taken to be, in every ecclesiastical court in the united kingdom, be entitled to judgment creditors of any archbishop, bishop, or other such person as Linistration. No. III. c. 37. aforesaid chargeable with any arrears of said annual tax; and in case the executors, or next of kin, or residuary legatees of such archbishop, 3 & 4 W. 4, bishop, or other person as aforesaid shall refuse or neglect to take out probate or letters of administration to him, the said commissioners shall be entitled to have administration of his goods and chattels, rights and credits, granted or committed unto their nominee or nominees in such manner and form, but subject to the same regulations as far as may be, as and under which administrations are usually granted to creditors of other deceased persons, notwithstanding that no affidavit or other evidence shall be made or given in or to such ecclesiastical court of any debt being actually due to such commissioners: Provided always, That a certificate under the corporation seal of the said commissioners shall be produced to such ecclesiastical court, alleging that a debt on account of arrears of said annual tax is due to such commissioners, and that they require such administration to be granted to the person to be therein named. return promo XXVII. That the several archbishops and bishops of Ireland shall, Archbishops from and after the passing of this act, on the first day of November and and bishops to first day of May in every year, or at farthest within fourteen days after, make returns to the said commissioners of all, how many, and what tions, &c. archdeacons, deans, provosts, masters, wardens, prebendaries, rectors, parsons, vicars, perpetual curates, incumbents, or other spiritual persons, by whatever name called, known, or described, have been installed, admitted, instituted, collated, or inducted (and of and on whose gift, grant, or presentation such installation, admission, institution, or induction has taken place,) into dignities, benefices, curacies, chapelries, offices, or promotions spiritual, by whatever name called, known, or described, as aforesaid, and by what names and surnames they were so installed, admitted, instituted, collated, or inducted, and each of them were singly and separately called and known by, together with the day and year of the installation, admission, institution, collation, or induction of each of them, and in what county and counties within their respective diocese or dioceses and jurisdictions such archdeaconries, deaneries, prebends, rectories, parsonages, vicarages, curacies, chapelries, or other dignities, benefices, or offices, or promotions spiritual, by whatever name called, known, or described, be and are situated, to the dates of the said respective returns. &c. pe XXVIII. That all and every the powers and authorities, provisions, Provision for regulations, forfeitures, clauses, matters, and things in this act con- cases where tained, in relation to bishops in their dioceses, shall extend and be conarchbishops are also bishops, strued to extend to the archbishops in the respective dioceses of which they are bishops, and also in their own peculiar jurisdictions, as fully and effectually as if the archbishops were named with the bishops in every such case. XXIX. That every archbishop and bishop within the limits of whose Jurisdiction of province or diocese respectively any benefice or office or promotion spi- bishops in ritual, by whatever name called, known, or described respectively, culiars. exempt or peculiar, shall be locally situate, shall have, use, and exercise all the powers and authorities necessary for the due execution by them respectively of all the purposes and provisions of this act, and for enforcing the same with regard thereto respectively, as such archbishop and bishop respectively would have used and exercised if the same were not exempt and peculiar, but were subject in all respects to the jurisdiction of such archbishop or bishop; and where any benefice or promotion spiritual as aforesaid, exempt or peculiar, shall be locally situate within the limits of more than one province or diocese, or where the same or any of them shall be locally situate between the limits of any two or more such dioceses, the archbishop or bishop of the cathedral church to whose province or diocese the parish church of the same respectively shall be nearest in local situation shall have, use, and exercise all and every the powers and authorities which are necessary for the due execution of the provisions of this act, and enforcing the same with regard |