TENTHS are the tenth part of the yearly value of all ecclesiastical livings. They were formerly claimed by the pope ; and his claim was sanctioned, in this country, by an ordinance in the 20th year of Edward I., when a valuation of all livings was made, in order that the pope might know the amount of his revenue from this source. The possessions after wards acquired by the church were not liable to the payment of tenths to the pope, as all livings continued to be charged ac cording to that valuation. (Coke, 2 Inst., 627.) When the authority of the pope was extinguished at the Reformation, Henry VIII. transferred the revenue arising from tenths to the crown, and had a new valuation of all the livings, so as to obtain the tenthof their true yearly value at that time. (36 Hen. VIII. c. 3, s. 9-11.) By royal grants under 1 Eliz. c. 19, s. 2, the Archbishop of Canterbury and the Bishop of London were exempted from tenths, and were also authorised to receive the tenths of several benefices as a compensation for certain estates which were alienated from their sees. By the 6 Anne, C. 24, all benefices were dis charged from the payment of tenths which, at that time, were under the an nual value of 501., except those of which the tenths had previously been granted by the crown to other parties. There are also some exemptions. At the present time, out of 10,498 benefices, with and without cure of souls, there are 4898 which remain liable to tenths.
(Pad. Rep. First-Fruits and Tenths, 1837, No. 384.) Queen Anne gave up the revenue arising from tenths, as well as from first-fruits, which had been en joyed by her predecessors since the Re formation, and by act 2 and 3 of her reign, C. 11, assigned it to the augmenta tion of poor livings; for which purpose she erected a corporation by letters patent in 1704 to administer the funds, called the Governors of Queen Anne's Bounty. This act declared that episcopal sees and liv ings not exempted should continue to pay in such rates and proportions only as heretofore, or according to the valuation of Henry VIII., commonly known as the " King's Books." Tenths under the act 1 Viet. c. 20, are collected by the Treasurer of the Governors of Queen Anne's Bounty. Payment is enforced by Exchequer process, when not duly made, and the treasurer is required to give no tice of arrears within one month after the proper time of payment. In case of a living being vacated, the Exchequer is empowered by act 26 Hen. VIII. c. 3, s. 18, to recover arrears of tenths, not only from the executors and administrators, but also from the successor of the last in cumbent. (2 Burn's Ecclesiastical Law, 9th ed., pp. [BENEFICE; FIRST FRurre]