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 afterwards acquired by the church were not liable to the payment of tenths to the pope, as all livings continued to be charged according 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 tenth of their true yearly value at that time. (36 lien. VIII. c. 3, a. 9-11.) By royal grants under 1 Eliz. c. 19, s. 2, the Archbishop of Canterbury and the Bishop of Londou 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 discharged from the payment of tenths which at that time, were under the annual value of 501., except those of which the tenth; had previously been granted by the crown to other parties. There are also some other special exemptions. Queen Anne
gave up the revenue arising from tenths, as well as from first-fruits, which had been enjoyed by her predecessors since the Reformation, and by act 2 & 3 of her reign, c. 11, assigned it to the augmentation 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 livings 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 I 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 notice 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 administra tors, but also from the successor of the last incumbent. [Ruatries; FitisT-Faerrs.1