1o. That every incumbent, on payment of his institution fee, should receive a statement of his liabilities, if any, in respect of first fruits

and tenths.

2o. That so soon as an incumbent falls in arrear, he shall receive a notice.

3o. That, if there be occasion, the writ of exchequer for the recovery of arrears shall be issued as soon as it lawfully may :

4o. That at the commencement of each succeeding year, the incumbent be reminded of the full amount of his debt till it is discharged. Your committee further recommend, that, in future, no poor livings should be augmented of which the great tithes are in the possession of colleges and ecclesiastical bodies, except to meet benefactions; that the rule in respect of residence, which was annexed to parliamentary grants, should, in future, be observed in all cases; and that cases in which the great tithes are not impropriate should, under circumstances otherwise equal, have a preferable claim upon the funds of the bounty.

That once in the early part of every year, on some convenient day, the corporation of Queen Anne's Bounty should hold a general board, of which fourteen days' previous notice should be given in the London Gazette.

That the governors of the bounty shall, annually, send in a return of the particulars of their receipts and expenditure to the king in council, to be annually laid before both houses of parliament.

Your committee further recommend, that the salary of the senior clerk in the department of the treasurer of the bounty, in consequence of the increased duties, should be augmented by 50l. a year, and that of the junior clerk in the same department, by 30l. a year.

By the alerations proposed, your committee are of opinion, that whilst about 1500l. a year will eventually be gained for the poor livings, the operations connected with the receipt and expenditure of first fruits and tenths will he carried on in a more regular and satisfactory manner.

In considering the construction and operations of the boards to which the attention of your committee has been directed, your committee could not avoid remarking the nature of the funds through which the process of augmentation is advanced; and in so doing, it has been impossible for them not to perceive that the Liber Regis, though still the legal, is no longer an equal rule; and they cannot but be of opinion, that it would neither be unwise nor unjust, at some time, to correct the inequalities arising from the changes which have taken place since that valuation was made.

It appears to your committee that first fruits are an oppressive burthen, whether on episcopal sees or livings, because they are coincident with the expenses of taking possession, which are always considerable. Your committee, therefore, are disposed to think that first fruits should be totally abolished. But they incline to the opinion, that whenever this shall be done, in place of the present tenths, a moderate and graduated impost, according to a valuation more nearly representing the actual income, and upon the scale adopted for the Irish livings by the third and fourth of William the Fourth, c. 37, might be charged upon all future holders of benefices above the yearly value of 300l., the produce of which impost might be advantageously applied to the more speedy augmentation of small livings, the provision of a retiring pension for infirm incumbents of small livings, and to assist in the endowment of new churches in the various parts of the country in which the increase of population will never cease to create a necessity for extraordinary aids.

CHURCH RATES AND THE DISSENTERS.

(From the Hertford County Press.)

WHEN We first took upon ourselves the task of forming an estimate of the relative importance of churchmen and dissenters in the county of Hertford, we by no means expected to be so successful as we have been in procuring returns. We may also state that, although we suspected the insignificance of the dissenters as a class, still we did not, we confess, believe that they formed so very small a portion of the commonwealth. We started with the resolution of giving them the benefit of any doubt which might arise in procuring the means of framing the following list, and we have strictly adhered to that resolution throughout. It will be seen that, by great exertion, and through the kindness of our friends, we have been able to procure returns from sixtynine parishes, and these embrace nearly all the large and most important in the county. It will be observed that nearly all the towns and principal villages of the county are included in the list; and it is well known that in towns and villages the dissenters muster strongest. Those parishes from which we have not obtained returns are agricultural ones, and are inhabited almost exclusively by churchmen. That our returns are as correct as, in the nature of things, they can be, is proved by the fact that we have received no complaint respecting any one of the parishes in the list. Indeed, the statements have been furnished in almost all instances by the churchwardens, to whom we beg again to return our best thanks.

Now, then, let us observe what the result is. Churchmen contribute more than in the proportion of ten to one towards church-rates. Of all other rates and taxes they furnish a larger proportion still. Being altogether an inferior class to the members of the established church, the dissenters neither consume taxable articles of luxury, nor render in direct taxes anything equal in proportion to what they do in church-rates even. Nor do they towards the support of the poor; for the tithes are chargeable to the poor-rates, and we may say that twenty to one of the tithe-payers are members of the established church. Moreover, if we consider the real owners of the property, we shall find that the amount furnished by dissenters of all denominations in this county, towards the support of the state, is not a thirtieth part of that contributed by churchmen; and we have little doubt that the same rule will apply to the whole of England on an average. We hope that these facts will have some weight with those who rely for their chief support on the enemies of the established church, and that they will also tend in some measure to curb the vanity of those who would make us believe that they are the only portion of her Majesty's subjects entitled to consideration on the score of 66 conscience."

CHURCH ROOM IN THE DIOCESE OF SALISBURY.

THE following statement of facts is taken from an "Appeal in behalf of the Salisbury Diocesan Church Building Association," which has been circulated in that diocese. Its value as a statistical document makes it desirable that it should be still more widely circulated. A series of such statements, or fuller ones, in each diocese, would be most valuable.

STATEMENT OF FACTS.

The committee of the Diocesan Association, deeply feeling the urgent necessity of a permanent addition to its funds, calls the attention of the public to the following statement of facts, in the hope that many who have not yet come forward in its support will be inclined, on a perusal of them, to add their names to the list of its benefactors.

In an early stage of their proceedings, the committee issued circular inquiries, through the medium of the Rural Deans, to every parish in the diocese, with a view of ascertaining the actual amount of accommodation (free and appropriated) in the existing churches and chapels, and also the number of inhabitants in each parish prevented by distance from attending any parochial place of worship.

The following cases are selected from these returns, amongst many other that might be mentioned, as evincing the need of zealous and persevering efforts on the part of the friends, lay and clerical, of the church of England :

ARCHDEACONRY OF SARUM.

Fisherton-Anger, with a population of 1550, has church-room for 300 only, and not one free seat.

Salisbury-The parish of St. Edmund numbers between 4000 and 5000 souls, for only 841 of which is accommodation found in the parish church. In St. Thomas's church 50 free seats only are offered to a population of 2364. Crockerton-This hamlet, with a population of 900, lies two miles away from the parish church, and a chapel is greatly wanted.

Heytesbury, Horningsham, and Mere-These three populous parishes all exhibit

a lamentable deficiency of church-room for their respective inhabitants. Westbury-The population of the whole parish is 7354; the parish church holds 796, and the chapels of Balton and Dilton, 3 and 24 miles respectively distant from the church, will together accommodate less than 600 of a population exceeding 3400 souls.

In the Deanery of Potterne the deficiency of church-room is most painful to contemplate; a few cases are as follows:

Bradford, exclusive of the six populous hamlets belonging to it, has a population of 7549, with church-room for 865 only.

Trowbridge-Population 12,500; church-room for 976.

Potterne The inhabitants of the hamlet of Werton are two miles from their parish church.

Urchfont-An agricultural population of nearly 1400, with church-room for 500 only.

Melksham-The deficiency of church-room in this important place is very great, and will continue so even after the erection of a new church, now in progress.

Buckington-This hamlet, in the parish of Keevil, lies at a great distance from the parish church, and requires a chapel.

Hilperton-Two-thirds of this parish, with a population of 1100, are without church-room. A chapel at Hilperton Marsh would have the double effect of relieving Trowbridge as well as its mother church.

ARCH DEACONRY OF DORSET.

Bradpole, with a population of nearly 1200, has church accommodation for 263 only.

Broad-Windsor-The distant hamlets of this parish have no chapels of ease. A chapel at Childhay is very much needed.

Whitchurch Canonicorum-At Marshwood, in this parish, there are nearly 600
souls, from three to four miles distant from their parish church, who are,
in fact, without any church-room at all.
Netherby-Population 5100; church-room 1770.

Melcombe Regis-Population 6000; church-room 2000.
Weymouth-Population 4000; church-room 1650.

Cranbourne-In the hamlet of Alderholt, in this parish, the inhabitants are seven miles from their parish church. A chapel once existed in this hamlet, and the inhabitants are most anxious to rebuild, but require much aid.

Hampreston-Population 1000; church-room 350.
Stalbridge-Population 2000; church-room 436.
Borton-Population 540; church-room 200.

The parishioners anxious to build, but unable to raise funds sufficient. Portland-Population 3000; church-room 650. A chapel under the Hill is much needed, where there is a population of 1500 souls, without any church accommodation whatever, their parish church, from which they are two miles distant, being unable to accommodate one-fourth of the near residents.

There are several other places much requiring the attention of the friends of the established church in this extensive archdeaconry,-viz., Charminster, Lytchett Matravers, Spettisbury, Wareham, and others, too numerous to find a place in this Appeal.

ARCHDEACONRY OF WILTS.

Bedwyn-Population 2300; church-room for 610: free seats 73. There are twelve hamlets belonging to this parish, lying from one to four miles distant from the church. A chapel very much wanted.

Pewsey-Population 1588; church-room 466, inclusive of 130 free seats. Bromham-Population 1600; church-room 400, inclusive of 150 free seats. The archdeacon of Wilts strongly urges the pressing necessity of an endowed chapel being built at Chittoe, a hamlet adjoining this parish, but belonging to the parish of Bishops Cannings, from which it is distant six miles. Calne, with a population of 5000, has church-room for 1600; but the hamlets of Studly, Derry Hill, and Sandy Lane, lie three miles away from their parish church.

Wootton Basset-Population 1935; church-room 520.

Cricklade St. Sampson, with a population of nearly 1200, more than 400 of which are from four to six miles distant from their parish church, and may be said to be destitute of any church accommodation whatever; has not any free seats.

Cricklade St. Mary--Not less than 40 families require church-room here.
Purton-Population 1760; church-room 600.

Stratton-Population 1000, of which 339 lie wide of the parish church, which

will accommodate 390 only. The officiating minister offers to perform gratuitously the services of a chapel at Upper Stratton, which he strongly urges the necessity of being built.

Swindon Population 1740; church-room for 400, exclusive of children. Drinkworth, with the hamlet of Grittenham, has a population of 1563 souls, with accommodation in the parish church for 500.

Hullavington Population 563; church-room for 300. This place is named chiefly for the purpose of introducing a remark made in the return, which