existing at the time of any such division and allotment, Dulwich Colwere saved; all encroachments and inclosures made Lege. within 20 years before this act were deemed part of the waste, but not to be disturbed, and the commissioners to allot them to the proprietor, according to their intrinsic value, at the time of the encroachment.

The college estate being in every part very eligibly situated for building, many persons have been induced to erect very substantial houses, and lay out considerable sums in gardens and conveniences there, trusting to the honour and good faith of the college to renew their leases at the period of their termination; but this restriction has tended, in a great measure, to prevent the collegeestates from being so much improved as those of any individual.

The college, therefore, have, upon a recent application 48 Geo. 3 to parliament, obtained an act, empowering them to grant leases to several of their tenants, who had entered into an agreement for that purpose, for a period of 63 years, on the usual covenants of leases of houses; and also to grant building and repairing leases of other parts of their manor, for any term not exceeding 84 years, in possession and not in reversion, or by way of future interest, with liberty for the lessees to take down buildings, and convert the materials to such uses as should be agreed upon, and to lay out and appropriate any part of such premises in ways and passages; the best and most improved rents being reserved; regard being had to the value of the buildings, if any; without fine or foregift. They are also empowered to extend the first-mentioned term of 63 years to any number not exceeding 21 years, at the like rent and covenants.

And the college being greatly out of repair, and the west wing in great danger of falling, and a fund having

been

Dulwich College.

been for many years accumulating for the purpose of rebuilding it, which amounted to 56001. 31. per cent. consolidated bank annuities, a sum totally inadequate thereto; the act authorised the application of the monies, arising from fines and premiums, in repairing or in rebuilding the college, either upon its present site, or on such other part of the estates as the visitor should approve.

Saving to the crown and to all persons, except the master, &c. all such estate and interest in the lands and premises stated in two schedules, as they had or were entitled to at or before the passing this act.

A printed copy of the act is to be admitted as evidence thereof.

This act received the royal assent on the 18th June, 1808. By the schedules the rents appear to amount to 37841.

The Archbishop of Canterbury is visitor of this college, by the appointment of the founder.

The college has been accustomed to keep the greatest part of their manorial estate in their own hands, there being only four or five copyhold tenants thereon; they have granted the rest chiefly in building leases, reserving all the timber, though they have made very little profit of this reservation until lately; but what they may have lost in revenue, their estate gained in beauty, which constituted a considerable part of its value, for it offered the principal attraction to opulent and respectable tenants; the intended inclosures and the long leases, which the college is now empowered to grant for the encouragement of building, together with the intersection of the manor by new roads, will, in addition to the period of some of the existing leases, considerably improve the revenues of the college, and will, it is to be hoped, enable them in due time to rebuild the western wing; and also to increase

the

the purposes of the establishment; which consists of a lay-master and warden, three fellows who are clergymen in priests' orders, and an organist; six poor brethren and six poor sisters, all single and unmarried, with twelve poor scholars; these poor members are chosen from the parishes of Bishopsgate, Cripplegate, St. Saviour's, and Camberwell, and the village of Dulwich.

Archbishop Burnet, at a grand visitation begun on the 16th July, 1664, directed amongst other regulations, that their leases should never be renewed but at the best improved rent without fines, after a view of the lands by a surveyor, and with the cognizance of the visitor.

By the statutes of the college the whole net proceeds of the revenues, after payment of fixed and proportional stipends to the several members, the charges of managing the estates, conducting the whole trust, and laying bye an annual sum, are divided in proportional shares amongst all the members; which is, in some respects, similar to the division of chapter property.

Dulwich College.

CHAP.

CHAPTER III.

OF TAXES, AND OF EXEMPTION FROM THEM.

ALL hospitals are erected and maintained for the relief of the poor and afflicted; public and voluntary contribution is the source from whence the great expence of their laudable designs is defrayed. The whole establishment is a work of mercy; and considering the extreme exigency of latter times, the liberality of the opulent is a monument of wonder to ourselves and to surrounding nations; however pressing may have been the demands of the state, however excessive may have been the luxu ries and extravagance of the people in an age refined and polished as the present, still our charitable institutions have continually increased in number, in extent, and in wealth. But there are not many which have yet been so established as to become independent of, or indifferent to their annual contributions; a large capital is necessary to be laid up, before even a moderate income can be secured; and if their wants alone are all supplied, they must be said to flourish under the public favour!

From hence it should seem extraordinary that any taxes should ever have been levied upon charities: if it be contended, that every part of them, appropriated to the occupation of the afflicted, are exempted; still there is a seeming injustice to charge the revenues of the institution, with a tax upon those apartments where the officers and servants are lodged it would be of no benefit to any patient labouring under the severity of some malignant disease, to be carried to an hospital, nor to be

received

received or to remain unattended by nurses and proper persons appointed to restore or relieve him; and these persons must necessarily be indulged with some moments of rest and relaxation: it is obvious, the servants of an hospital are as essential to it, as any other part of its administration; and the directors would, for their own sakes, and the sake of its reveries, never employ one more than the immediate necessity of the case required. The heavy charge of assessments upon officers' apartments, and of 10 per cent. upon all charitable legacies, which are placed on the same footing as those to strangers in blood of any testator, and of stamp duties for benefactions and subscriptions, form a considerable drawback upon every charity, struggling for the means of payment of its ordinary expences, and would not be felt by the state if they were relinquished; if it be alleged, that such an exemption would throw the hospital's share of any, tax upon the rest of the people, it is fair and manifest to answer, that the burden, which thus would fall on each individual in any parish or district, is so minute, that if it were not pointed out to him he would never discover it in his annual expenditure; whereas, the whole share of every tax falling upon any charity very considerably reduces its revenue, and abridges and restrains the benevolent designs of its institution. Besides, where property is devoted to the poor, it seems inconsistent to subject any part of it to taxation. For these reasons, it, is humbly recommended to the consideration of the board of treasury, and, finally, to the legislature, to pass a general act of exemption of all charitable institutions from all taxes and assessments. For if any part of its lands are let at a profit, still that profit is or ought to be applied for the general benefit of the charity, and therefore should not be made subject of taxation. And if it be alleged,

that