applied in the redemption of land tax charged on the manors, &c. belonging to such corporations or trustees (s).

Where any lands, tenements, or hereditaments had been or should be settled to charitable uses, for the benefit of any parish or place, the land tax may be redeemed out of the poor or church rates, with the approbation of two justices (t). Where under any act of parliament, or any deed or will, or under any decree of any court, any trust property shall be applicable to any charitable purposes for the benefit of any parish or place, such trust property may be applied in the redemption of the land tax charged upon any hereditaments settled to charitable uses, for the benefit of such parish, and such property may, with the consent of two justices, be charged with an annuity equal to the amount of the income of the trust property so applied (u). The governors and directors of hospitals and other charitable institutions, may apply any legacies or voluntary donations given to or for the benefit of such hospitals or charitable institutions, which shall not have been directed by the donor to be applied in any particular manner, towards the redemption of the land. tax charged upon any hereditaments belonging to such hospitals or charitable institutions (v).

The provision authorising any persons to give money for the redemption of the land tax charged on lands belonging to charities, has been already stated (w).

In order to provide for the purchase of land tax under the powers of 42 Geo. III. c. 116, by any bodies politic, &c., or companies, or any feoffees or trustees for charitable or other public purposes, such bodies, &c. may sell any lands, &c. belonging to them, or mortgage the same, or grant a rent-charge out of the same, or enfranchise any messuages, lands, &c. holden by copy of court roll, or otherwise, of any manor belonging to them, and may dispose of any heriots, or fee-farm, chief, or quit rents, or other advantages issuing out of any freehold, copyhold, or customary manors, or other heredi

(s) 42 Geo. III. c. 116, s. 41.

(t) Id. s. 46.

(u) Id. s. 47.

(v) Id. s. 48.

(w) Id. s. 50; ante, p. 241.

taments in the same manner, and under the same regulations as such bodies, &c., may do under 42 Geo. III. c. 116, for the like purpose (x).

Any ecclesiastical or lay corporations, and feoffees, trustees for charitable or other public purposes, and all other persons entitled to the patronage of any living, may contract for the redemption of the land tax charged on the glebe lands, tithes, or other hereditaments belonging to such living, in consideration only of so much capital stock in the three per cents. as will yield an annuity equal in amount to the land tax to be redeemed (y). And in order to provide for any such redemption, any ecclesiastical or lay corporations, or trustees for charitable or other public purposes, under the authority of the commissioners under the great seal, may sell any hereditaments belonging to such corporations or trustees, in the same manner as the land tax acts directed; or may apply for the like purpose any personal property invested in the public stocks, or any legacies or voluntary donations, or other trust money, which they are authorised by land tax acts to lay out in the redemption of land tax; or any surplus stock or money arisen or to arise, by sale, mortgage, or grant, under the powers in such acts (z).

Such corporations or trustees for charitable or other public purposes, who shall be desirous of redeeming any land tax charged on any living in their patronage, may declare, in the redemption contracts, that they are desirous that the lands shall not be subject to any annual rent, or other charge in favour of such corporations or trustees in respect of such redemption; but if no such declaration shall be contained in such redemption contracts, such corporations or trustees redeeming such land tax, shall be entitled to an annual rent charge, issuing out of such living, equivalent to the amount of the land tax redeemed, and to like power, on presenting any clerk to such living, of suspending payment of such rent charge during the incumbency of such clerk, as are given by such acts (a).

(x) 53 Geo. III. c. 123, s. 31.
(y) Stat. 57 Geo. III. c. 100, s. 12.

(2) Id. s. 13.
(a) Id. s. 14.

And when any lands or other such hereditaments are proposed to be sold by any ecclesiastical or lay corporation, or feoffees, or trustees for charitable or other public purposes, for the purpose of redeeming any land tax under the power contained in the 14th section of that act, such corporation, &c. shall present a memorial to the commissioners under the great seal, stating their intention of making such sale, and the object thereof, for their approbation, two of whom, if they so approve, shall certify accordingly (b).

The land tax charged upon hereditaments belonging to ecclesiastical benefices and charitable institutions, where the whole clear annual income did not exceed 150l., has, in many cases, been exonerated and discharged, without the transfer or payment of any consideration, by the commmisioners appointed under the great seal, under the powers contained in several acts of parliament (c).

In all cases where any tithes, or other hereditaments, have been sold by any body politic or corporate, or company, or any feoffees, or trustees for charitable or other public purposes, the sales and conveyances thereof shall be valid, and the tithes, &c. therein comprised discharged of land tax, notwithstanding that the tithes, &c. so sold were not rated to land tax, or the land tax thereon has not been previously redeemed or purchased; and all such tithes, &c. belonging to any livings comprised in any contract for redemption of the land tax charged on the messuages, lands, &c., belonging to any such living, as at the time of the contract for redemption were not so rated, shall nevertheless be discharged from land tax; and further, all such messuages, lands, &c. belonging to the several livings, or other such benefices or institutions which have been intended to be exonerated from land tax under 46 Geo. III. c. 133, 49 Geo. III. c. 67, and 50 Geo. III. c. 58, shall be exonerated, notwithstanding certain parts of the tithes, &c. belonging to such livings, benefices, or institutions, were not included in the assessment to the land tax (d).

(b) 57 Geo. III. c. 100, s. 15. (c) 46 Geo. III. c. 133; 49 Geo. III. c. 67; 50 Geo. III. c. 58; 53

Geo. III. c. 123; 57 Geo. III. c. 100, s. 1.

(d) 53 Geo. III. c. 123, s. 38.

Where any tenant or lessee, at a rack rent for any term of years, or at will, of any lands, tithes, or other hereditaments, belonging to any ecclesiastical benefices or charitable institutions, exonerated from the land tax, under the provisions of the acts therein mentioned (e), shall be bound by agreement to pay the land tax, the amount shall be considered as rent reserved, and be payable on the same days, and the same powers used for the recovery thereof as in case of rent in arrear (ƒ).

(e) 46 Geo. III. c. 133; 49 Geo. III. c. 67; 50 Geo. III. c. 58; 53

Geo. III. c. 123.

(ƒ) 57 Geo. III. c. 100, s. 9.

CHAPTER IX.

OF THE RIGHT OF VOTING FOR MEMBERS OF PARLIAMENT IN RESPECT OF CHARITIES, AND HOW FAR THE RECEIPT OF ALMS OR CHARITY IS A DISQUALIFICATION.

1. Of Schoolmasters' Right of Voting, p. 798.

2. Dissenting Ministers generally disqualified to Vote, p. 800.

3. When the Receipt of Alms or Charity is or is not a disqualification, p. 802.

4. Receipt of Alms or Charity a Disqualification under the Act for regulating Municipal Corporations, p. 806.

AN office is a right to exercise a public or private employment, and to take the fees and emoluments belonging to it; and all offices relating to land, or exerciseable within a particular district, are deemed incorporeal hereditaments, and classed under the head of real property (a). If a house or land belong to an office by the grant of the office by deed, the house or land will pass as belonging to it (b).

If an office be granted to a person quamdiu se bene gesserit, the grantee has an estate for life. For as nothing but misconduct can determine his interest, no one can prefix a shorter time than his life, since it must be by his own act, which the law will not presume, that his estate can determine. If the words be quamdiu se bene gesserit tantum, the estate will not be abridged by the addition of the word tantum (c). So, on the other hand, where an office is granted for life, there is an implied condition in law that

(a) 3 Cruise's Dig. tit. Office, pl. 1. (b) Ibid. pl. 15; Co. Litt. 49 a.

(c) Co. Litt. 42 a; 1 Roll. Abr. 844; Harcourt v. Fox, 1 Show. 491.