7 G. 8. c. 42. $. 14. 33.

a Vezey, 551.

43 G. 3. c. 122.

Property.

inerly made to trustees, or to a corporation, to repair highways; here the trustees are bound to let the lands at the most improved yearly value without fine: and the justices may inquire into their value, and order the cmployment thereof according to the will of the donor (except such lands as are given for such uses to either of the universities, which have visitors of their own:) and and in such case the surveyor's notice goes to the occupier or to the trustees. And in the case of Harrow School, the court did not choose to interpose, though the trustees had laid out the money in repairing a different part of that road, not exactly pursuant to the will; but then they were invested with very extensive discretionary powers; and it did not appear they had acted corruptly: but the court would not dismiss the information.

In the statute of 1803, for levying duty on property, the revenues and income of lands and funds of charitable institutions were exempted.

This act was repealed by 46 Geo. III. c. 65. 1806, under which statute those exemptions are stated as follow after sec. 74, in schedule A. No. 6.

"For the duties charged on any college or hall in any of he universities in Great Britain, in respect of the public buildings and offices belonging thereto, and not occupied by any individual member or members thereof, or by any person paying rent for the same, and for the repairs of the public buildings and offices of such college or hall, and the gardens, walks, and grounds for recreation, repaired and maintained by the funds of such college or hall.

"Or on any hospital, public school, or alms-house, in respect of the public buildings, offices, and premises belonging to such hospital, public school, or alms-house, and not occupied by any individual officer, or the master thereof, whose profits or emoluments, however arising, shall

exceed 50l. per annum, or by any person paying rent for the same, and for the repairs of such hospital, public school, or alms-house, and offices belonging thereto, and of the gardens, walks, and grounds, for the sustenance or recreation of the hospitallers, scholars, and alms-men, repaired and maintained by the funds of such hospital, school, or alms-house.

"Or on the rents and profits of messuages, lands, tenements, or hereditaments belonging to any hospital, public school, or alms-house, or vested in trustees for charitable purposes, so far as the same are applied to charitable purposes.

"The said allowances to be granted on proof before the commissioners for special purposes, of the due application of the rents and profits to charitable purposes only, and in so far as the same shall be applied to charitable purposes only; to be claimed and proved by any steward, agent, or factor, acting for such school, hospital, or alms-house, or other trust for charitable purposes, or by any trustee of the same, by affidavit to be taken before any commissioner in the district, where such person shall reside, stating the amount of the duties chargeable, and the application thereof, and to be carried into effect by the said commissioners for special purposes, and according to the powers vested in them, without vacating, altering, or impeaching the assessment made in respect of such properties, which assessment shall be in force and levied. notwithstanding such allowances."

As soon as the trustee or agent for the charity has paid this assessment, it is necessary for him to address a letter to the special commissioners, stating the amount and soliciting the return; he will in a short time afterwards receive a printed affidavit, filled up at their office conformably with his return, stating that the premises in question are wholly occupied for the purposes of

the charity, noticing the resident officer's apartments, This affidavit must then be signed and sworn before a commissioner acting for his district, for which no fee is demanded; and when it has been transmitted to the special commissioners, a certificate will be returned for re-payment of the duty at the office of the receiver-general of the county.

The exemptions from the duty on personal property are stated after sec. 103, schedule C.

"1. The stock or dividends of any friendly society,established under the stature of 33 G.III. c. 54. provided the property therein shall be duly proved in the manner aboye prescribed.

"2. The stock or dividends of any corporation, fraternity, or society of persons, or of any trust established for charitable purposes only; or which, according to the rules or regulations established by act of parliament, charter, decree, deed of trust or will, shall be applicable by them to charitable purposes only, and in so far as the same shall be applied to charitable purposes only; or the stock or dividends in the names of any trustees applicable to the repairs of any cathedral, college, church, or chapel, and to no other purpose, and in so far as the same shall be applied to such purposes, provided the applica tion thereof to such purposes shall be proved in like manner."

When the trustee has received the net dividend, it is necessary to address a letter to the special commissioners, at their office in Somerset-place, stating the names in the joint account, the stock, and the dividend, and soliciting a return of the duty retained; they will then transmit an affidavit, filled up at their office, according to his letter, and stating that the property is wholly applied to the use of the charity; which must be signed and sworn by him before any one commissioner of the district where

where he resides, for which no fee is demanded; this must then be returned to the special commissioners, who will in a short time afterwards remit to him a certificate for the repayment of the duty by the bank of England. Having occasion at every quarter of the year to make this application, I cannot forbear my humble testimony to the facility with which this arrangement is conducted, so as to create neither trouble to the parties, nor unnecessary delay in the payment.

8 Ann. c. 9. S. 40.

A. D. 1709
Rex v. St. Pe-

The statute of Queen Ann, relative to the binding of Binding. parish apprentices, exempts the master from the payment of the duty charged on the fee, where he is placed out at the expence of any "parish or township, or public cha rity."

These words are said to comprehend not only parish apprentices formerly bound out by parish officers with the assent of two justices, but voluntary apprentices also, provided the fee be taken from the public parish or charity fund. But the words of 44 Geo. III. c. 98. differ somewhat from the above.

The court has given a liberal construction to the words "public charity," and held that it need not be a permanent charity.

In the parish of St. John, Wapping, there was a voluntary annual subscription by divers inhabitants for putting out apprentices, boys and girls brought up at the parish charity school. Four trustees and a treasurer were annually elected to manage the charity, and a number of children were annually bound out. This was held a public charity and within the proviso. A boy therefore

tox.

4 T. Rep. 196. 1 Bot. 356.

bound by indenture, whose master received 51. from the trustees of this charity, gained a settlement, although Rex v. St. Matnot stamped with a stamp denoting the receipt of this duty. For Lord Mansfield held this to be a public charity, and that it was not necessary that it should be

2 K4

a

permanent

thew, BethBurr. S. C. 574.

nal-green.

1 Nolan. 402.

1 Bot. 643.

1

permanent charity. The reason of the distinction between a public and a private charity is obvious; a private charity may be calculated to evade the act, which a public one cannot be supposed to be. Neither is the extent of the fund, or the number of its objects material. The criterion of a public charity within this act appears to be, that the object of the charity should be general, without having any particular individual in contemplation at the time it is created, as otherwise the duty might be easily evaded. A bequest to a parish of a sum to be given as a trustee thinks fit, "some of it to put out children apprentices," upon the binding of several the indentures expressed the fee, and that it was charity-money, and there was no stamp-duty thereon. The court of quarter session found that it was a public charity, and that Rex. v. Clifton. the legacy (which was charged on land) was not paid for eight years after the will was proved, and on that account 701. was paid. It was argued that this was not a public but a private charity, being left entirely to the choice of the trustee, whether to put out children apprentice with this money or not. But the court held it a public charity, and that the pauper gained a settlement.

Burr. S. C. 697.

1 Bot. 645.

1 Nolan. 403.

All the ward and parochial schools, Christ's hospital, and many other foundations under the administration of companies, parish overseers, &c. are vested with legacies, trusts, and benefactions, and some landed endowments for the purpose of giving apprentice-fees, and binding out poor children to trades, manufactures, and arts, which have been productive of the safety and protection of the rising generation from vicious courses, when the period of their maturity should arrive, and they should become thereby emancipated from control; and the legislature hath wisely borne its testimony to such salutary establishments, by relieving them from any contribution to the public revenue.

CHAP.