The Sun.
London, England, 1832-04-27 00:00:00

GUILDHALL.

Some inhabitants of St. Mary Aldermanbury
attended before Mr. Alderman LUCAS, on summons,
for refusing to pay certain arrears of tithes due to the
Rev. Mr. Sainsbury, the Rector.
A person named Fisher, who was summoned for
3/., pleaded that he was in distress. He had just
been released from gaol, where he hail been confined
a considerable time for debt. lie had a wife and
family to maintain. He had put this debt of tithes
on his schedule.

The collector did not dispute this statement, but
observed that it was a mistake to suppose that the
Tithes could be wiped off by the operation of the
Insolvent Act. It was not a personal assessment
iikc the poor-rate, or the church.rate, to which the
Insolvent Act might be applied, but one upo►► the
e3tate. If the tenant paid it, he would have a
right to deduct it when he paid his landlord, but
►he rector could not follow the ;landlord, and wa,

bound to levy on the piemi:ses, lie must therefore
ask for a warrant if the defendant refused to pay.
' Mr. Alderman LUCAS said, be should grant a
warrant with great reluctance. He would much
rather subscribe something towards making up the
amount. A man just released by the Insolven.
Court was necessarily put to great shifts to sustain
iHnself at all—probably depended on the kindness
of his relations and friends; and surely the rector
would not " skin him" at such a moment.

The collector replied, the rector's income from
this parish was limited to 250/. a-year only ; and he
should not press for a warrant if the law did not
point out that he must look to the premises. He
had no authority to allow his feelings to govern his
conduct as the collector.

Then, said the Alderman, I shall decline sinning
any war ant till this poor man's case has been spe-
cially represented to the rector, with my recom-
mesidation that he will take it into con-ideration.

To this delay the collector assented.
In the next case, a Mr. Dixon was summoned for
five quarters' tithes. He had occupied the house
only two quarters, and the previous tenant had taken
the benefit of the Insolvent Act, and had put the
other three quarters' tithes in his schedule.
The collector again urged that the assessment,
though liable to he paid by the tenant, was not a
personal one, and therefore was not affected by
li!s insolvency.
_ _

Mr. Alderman Luc-is was not disposed to de-
prive the clergy of their dues; but if it were hard
to expect the rector to lose the three quarters in
dispute, it was much harder to make 31r. Dixon
pay them. He asked whether the rector resided
in the parish.

The collector answered he did not. He lived at
St. Peter's, Isle of Thanet.

Mc. Dixon tendered payment for two quarters,
but the collector refused it, and said if the Alder-
man did not compel payment of the whole, he
should apply to the Lord Chancellor.
The Alderman declined deciding at that moment
what he should do.
In the next case a landlord was summoned for
tithes for ten quarters, on premises for which he had
not received rent for two years past, from being
empty and other causes.
The collector said if the house had been burnt
down, and lying in ruins for two years, the rector
would still have had the same right to tithes as if
they were occupied.
Mr. Alderman LL-cAs would go no further till he
had obtained legal advice. All the cases must stand
over for the present.