ANLAF. See HUME.
ANN, or ANNAT. All ecclesiastical benefices were formerly taxed by the Holy See, to the extent of a year's revenue, on the papal bulls being issued to a new in-'. cumbent ; and the aggregate of the sum so levied, was applied to the maintenance of the sacred college. Though, as the name implies, the amount of the annat should have been limited to a year's revenue only, in some instances a benefice had to pay double the extent of its income, owing to the exertions of the apostolic chancellor. But in other cases it was not taxed to above half a year's revenue.
From particular prerogatives, we find examples of certain prelates, bishops, and abbots, having, several centuries ago, the same right to draw the annat from the 'benefices dependent on themselves, that was enjoy ed by the popes.
The period when this tax was introduced is not ex actly ascertained. It was acknowledged in different countries, at different times, according as the papal sway was more or less predominant. In England it was lighter than on the continent : and in Scotland, it appears from the accounts of contributions still preserved, not to have been oppressive. Notwithstanding the influence of the Roman Catholic religion, there were man, strong re monstrances, from various states, against the taxation of benifices in this manner. Charles VI. of France, by an edict issued 1406, prohibited his subjects from pay ing ; and the Council of Basle, held in 1433, decreed, that neither the annat, nor other taxes usually levied for confirmation to new benefices, should be paid into the apostolic chamber; and also expressed a decided opinion, that the bishops ought to provide otherwin for the support of the pope, his officers, and cardinals. The annat then underwent various retrenchments and midi fications. In 1493, a remonstrance respecting its total abolition, was presented to Charles VIII. of France, by
the estates assembled at Tours; and payment of it was entirely suspended, during the observance of the Prag matic sanction. But in the reign of Francis I. the con tribution was revived with regard to bishopricks and abbacies, and, notwithstanding many subsequent remon strances, it prevailed until the revolution. The annat, so far as respected the interests of the pope, was abo lished in England, by the reformation of religion, in the reign or Henry VIII.; but the sovereigns, as head of the church, always claimed right to it under the name of first fruits, until a grant was made by queen Anne, in favour of the poorer clergy. Keen and animated con troversies have arisen whether exaction of the annat be sinioniacal. Into these we certainly need not to enter, except by observing, that Simony is, in our apprehension, the direct purchase of a benefice by an incumbent, and not a duty, regulated by the extent of the benefice, paid on collection. (c) ANN, or ANNAT, in the law of Scotland, signifies the right which the executors of a deceased clergyman have to half a year's revenue of the benefice that he enjoyed. The precise extent of this right was fixed by statute, 1672, c. 13. It is due to the executors of all established clergymen without distinction : and nothing can affect their title to it, except actual deprivation of the benefice. Whence no church censure, nor even suspension from the exercise of office, will impair the executor's right to the ann. The widow of a clergyman, dying without children, receives one half of the ann, and her husband's nearest relatives the other. If she has children, she gets one-third, and the children the other two. If the clergyman leave children only, they receive the whole. (c)