CHURCH RATES. In England, a tax or assessment laid on the parishioners and occu piers of land within a parish, by a majority of their own body in vestry assembled, for the pur pose of upholding and repairing the fabric of the church and the belfry, the hells, seats. and ornaments, the churchyard fence, and the ex pense, (other than those of maintaining the minister) incident to the celebration of divine service. The parishioners are convened for this purpose by the church-wardens (q.v.). The chaneel (q.v.) being regarded as belonging pe culiarly to the clergy, the expense of maintain ing it is laid on the rector or vicar, though custom frequently lays this burden also on the parishioners, as in London and elsewhere.
The church rates were aneiently a charge on the tithes of the parish. which were divided into three portions—one for the structure of the church. one for the poor, and the third for the ministers of the church. This distribution is said to have originated with Pope Gregory I., vhio enjoined Saint Augustine thus to divide such voluntary offerings as might he made to his missionary church in England. A eanon of Areh bishop ..Elfrie, in 970, and an act of the Wit tenagetnote in 101 t, in Ethelred's time, have been quoted in proof of the recognition of this rule by our Saxon fathers. It seems to have Keen their custom, also, to devote to the repair of each church a portion of the tines paid for offense: committed within the district attached to it; and every bishop was bound to contribute to the repair of his own church from his own means. A third of the tithes thus originally devoted to the repairs of churches continued to he applied to that purpose under the Normans down to the middle of the Thirteenth Century; and the manner in which this burden came to be shifted to the parishioners has been a subject of much discussion among legal :nitiquarians. Lord (then Sir .John) Campbell, who published a pamphlet on the subject in 18:37, is of opinion that the contributions of the parishioners were at first purely voluntary, and that, the custom growing, it at last assumed the form of an obligation, and was enforced by ecclesiastical censures. The care of the fabric of the church, and the doe administration of its offices, are upon the ministers and the ehurelt-wa•dens con jointly. and the latter may be proceeded against
by citation, in the ecclesiastical courts, should they neglect these duties. Pout there is no legal mode of compelling the parishioners as a body to provide the rate: and this cireunistance has occasioned much difficulty in imposing the tax in parishes in which dissent is prevalent. and led to many douches fulling into a partially ruinous condition. The proper criterion for the amount of church rates is a valuation of the property within the parish, grounded on the rent that a tenant would be willing to pay for it. Olebe land, the possessions of the Crown in the actual occupation of the sovereigm and places of public worship. are not liable tor church rates; but there is no other exception as regards immovnble property. and in some parishes cus tom even extends it to stock. in trade. It has been often decided in the courts that a retrospee live church ratc—i.e. a rate for expenses previ ously incurred —cannot be validly imposed. :Much difficulty has been experienced in recover ing the rates imposed by the parish on individu als refusing to pay. Previous to 53 Ow°. chap. 127, the only mode was by suit in the ec clesiastical court. That statute, however, in all cases under f IO, empowered the justices 01 the peace of the county where the church was situated, on complaint of the church-wardens. to inquire into the merits of the case, and order payment. Against the decision of the justices :in appeal lies to the quarter session:. In ISGS an end was put to all parochial contentions by enacting that no suit or proceeding should there after he allowed in court to enforce or com pel payment of a church rate, except where a local net authorized this rate. 'hut, except so far as related to the compulsory payment of these rates, the church-wardens inbdit, as before, make. assess. receive. and deal with such rates. In each district parish the inhabitants may treat their own ehureh as if it were their parish church, and nmke and 'receive rates for the repair of the same. A body of trustees may now be ap pointed in each parish to receive contributions for ecclesiastic-al purpose in the parish.