Land Tax.

A. D. 1693.

that the officers of some public charities hold very lucra tive posts under its establishment, it may be answered, that their individual incomes are the most preferable object of taxation.

The annual acts heretofore passed for the land-tax, exempted the two universities, the colleges of Eton, Winchester, and Westminster, the corporation for relief of poor widows and children of clergymen, the college of Bromley, and all hospitals in respect of the sites thereof or buildings within their walls or limits; and also the master, fellow, scholar, or exhibitioner of any such college or hall, and any reader, officer, or master of the universities, colleges, or halls; and the masters or ushers of any schools, in respect of any stipend, wages, rents, profits, or exhibitions whatsoever, arising to them in respect of their places or employments; and also the lands, which, before 25th March, 1693, did belong to the sites of any college or hall, or to Christ's hospital, St. Bartholomew's, Bridewell, St. Thomas's, and Bethlem, or any other hospitals or alms-houses in respect of any rents or revenues, which, before that time, were payable to them, being to be received and disbursed for the immediate use and relief of the poor of the said hospitals and alms-houses only. But tenants thereto, who by their leases were obliged to pay all taxes, were not exempted; they were rated on their yearly value above the rent paid to the hospital.

And in general it was provided, that all such lands, revenues, or rents, belonging to any hospital or almshouse, or settled to any charitable or pious use, as were assessed in 4th Wm. and Mary, should be liable; and no other lands, &c. then belonging to any hospital or alms-house, or settled to any charitable or pious use, should be charged or assessed.

All

All questions how far any such lands should be taxed, were to be determined finally on appeal, by three or more

of the commissioners.

315.

And the reason of this distinction seems to have been, a Eccl. Law, because in that year the sums to be charged were fixed and determined upon every particular division; lands which were then appropriated to charities being exempted out of the valuation: therefore it is no hardship upon the neighbourhood, that lands then exempted should be exempted still, for the other lands paid no more on account of such exemption: but if lands appropriated to charities since that time should by such appropriation have become exempted, this would have laid a greater burden upon all the rest, because the same sum upon the whole division was to be raised still.

s. 17 & 19.

But now by the statutes for redemption of the land- 42 G. 3. c. 116. tax, the trustees for charitable and other purposes, colleges and corporations, as well ecclesiastical as lay, are empowered to contract for the purchase of their land-tax, and to sell and exchange their lands for that purpose; those who are in possession are preferred to those in reversion, and those in reversion to all who had no interest previous to 1803; after which time they may all redeem it on the same terms, except as to the different periods of transfer, if no other offer should be made.

And where any trust-property, under any statute, deed, will, or decree, is applicable to any charitable purpose for the benefit of any parish or place, it may be applied to the redemption of the land-tax, charged on any lands settled to charitable uses for the benefit of such parish or place; and such lands may be charged with any an nuity equal to the amount of the income of the trustproperty, which shall have been applied to such redemption, subject to the approbation of the justices.

Sec. 151.

Sec. 47.

The governors and directors of hospitals and other charitable institutions may also apply any legacies or voluntary donations bequeathed or given to them, and not directed by the donor to be applied to any particular purpose towards this redemption. And any person may give or bequeath any sum to be so applied, charged on any lands settled to charitable uses, notwithstanding any statute of mort main.

It was afterwards found that the profits to the public, from the redemption of the land-tax by corporations and trustees for charitable and other purposes, amounted to a very large sum, and was likely to be increased by their further sales, and therefore it became expedient to augment their incomes by exonerating their lands from the tax; the commissioners were therefore, in 1806, empowered by letters-patent under the great seal, within two years from the passing of that act, to direct this exoneration in cases where the whole clear annual income should not exceed 150l. without any consideration for the same; provided the annual amount of land-tax so exonerated should not exceed 6000l.

To effect this purpose the parties were directed, within six months of the passing that act, to transmit to the commissioners a memorial of the nature of their property, funds, or sources, and the amount of their income derived from thence, with a certificate from two of the commissioners of the district, stating a description of the lands charged, with powers to the special commissioners to extend the time for six months.-Sec. 3.

This provision expired 22d July, 1808.

Leave has been lately given for a bill to amend the act of 46 Geo. III. which amended the 42 Geo. III. for consolidating the several acts for the redemption and sale of the land-tax, and to make further provision for exonerat

ing small livings and charitable institutions from the land tax.

All lands within a parish are to be assessed to the Poor's Rate, poor's-rate. Hospital lands are chargeable to the poor

43 Eliz. C. 2,

as well as others; for no man, by appropriating his lands 2 Salk. 527. to an hospital, can discharge or exempt them from taxes to which they were subject before, and throw a great burden upon their neighbours. Per Holt, C. J.

2 Burn. Eccl. Law, 286.

In the case of St. Luke's hospital, the above act and Burr. 1053. subsequent decision, were greatly narrowed in their com→ prehensive extent; for there it was determined by Lord Mansfield, in Mich. Term, 1 Geo. III. that the said hospital was not chargeable to the parish rates; and that in general no hospital is so, with respect to the site thereof, except those parts of it which are inhabited by the officers belonging to the hospital, as the chaplain and physician; and the like in Chelsea hospital: and these apartments are to be rated as single tenements, of which the officers are the occupiers. The reason why the apartments in this hospital of the sick or mad persons are not to be rated, is, that there are no persons who can be said to be the occupiers of them (and it is upon the occupiers of bouses that the rate is to be levied); for it would be absurd to call the poor objects so with respect to this purpose; and the lessees of the hospital in trust for the charitable purposes to which it is applied, cannot with any propriety be considered as the occupiers of it, although Rex. v. Barthol. part of its site may have paid poor's rate before its appro- 1 Bot. 131. priation to that purpose; nor lastly, can the servants of the 2 Burr. 1053. hospitals, who attend there for their livelihood; and no other persons can, with any shadow of reason, be considered as the occupiers of it.

The assessment to the poor in all parishes affecting hospitals and foundations of charity, has generally been

4 Burr. 2405.

St. Luke's,

1 Bot. 123.

3 T. Rep. 602 Rex v. Scott,

1790.

made upon the principle settled in this case; but some variations in circumstance, situation, or occupation of the parties, or of the property, have introduced further discussions and determinations, a few of which it may be sufficient to notice.

The Newport school-houses, in Salop, were founded by W. Adams, and endowed by a considerable estate at Knighton, in Staffordshire, and vested by him in the haberdashers' company as trustees. In 12 Car. II. a private act of parliament was obtained, which was perpetusted by another act in the following year, whereby it was enacted, that the manor of Knighton, and all other lands settled by him for the purposes aforesaid, “be and at all times hereafter shall be freed, discharged, and acquitted of and from the payınent of all and every manner of taxes, assessments, or charges, civil or military whatsoever, hereafter to be laid and imposed by authority of parliament or otherwise, and the manors, &c. and the owners and occupiers thereof shall not at any time hereafter be rated, taxed, or assessed, to pay any sum of sums of money, or be otherwise charged in any way whatsoever, for or in respect of the said manors, &c. for or towards any manner of public tax, assessment, charge whatsoever, any statute, &c. notwithstanding.”

or

In consequence of this act these premises had never been rated or paid to the poor of the parish in the memory of any person living, but the quarter sessions confirmed the rate now made.

In support of the order of session it was contended, that a private act ought to receive the same construction as a deed, and as the parish was not party to it, their interest ought not to be affected by implication: hence all the legislature can be supposed to have intended was, exemption from all general public taxes, and not from

any