The Statesman.
London, England, 1822-07-23 00:00:00

TITHES.

(TROY Tag BRISTOL SUBMIT.)
Considerable interest was excited at the [Monmouth
Quarter] Sessions in expectation of appeals from certain
parishes in which the swam of tithes have been chaeg-
ed to the full amount tirtlie poor, essieformably to the
late decisions in Norfolk ; but no such appin.:ll wcee
made. We had been given to understand that the baba-
bitants of Pont.y.pool (Treverlaaa pariah) have thun
charged their vicar, (who resides in Westmoreland,) and
that the vicar of Ragland, and the Duke of Beaufort
have been similarly charged by the pariabi of Rag-'
land. On this subject a correspoadent has requested us
to insert the following references, which we do for the
information of all parties:—
" The 43 Eli:. c. 2, directs that rates or assess meats
for the relief of the poor be raised by taxation of every
inhabitant, parson, vicar, sod other and of every occu-
pier of lands. houses, tithes impropriate, propriations of
tithes, &c. in said parish, according to the ability of the
same parish.'—Notax, 1 vol. p. 67. This is the only
salutary provision which regulates the description of
persons and property to be charged. By this clause Me
assessment is to be made according to ability, 4c."
" Principles laid down by all the Judges soon after
the passing 43 Eliz.—NoLaw, 1 vol. p. 68."
" Mist yield a profit to render the rate valid.—p. 71."
" Annual profits ariAing from lands. &c.—p. 72."
" The opinion of the Judges as given by C.. 1. Eyre,
the person n Ito is in immediate possession of the pro-
fits of the land may be taxed.'—p. 95. Consequently
if $:0 profits, no tax."
" Rex a:v n Erne. L (tolls of a bridge not
making profit, determined by the Court of King's Bench
not ratable.'—p. 117,-119, 119."
" And in Burn, section 3, article poor (rate)—'Every
person occupying what produces profit, whether to him-
self or to the person under whom he holds, is the occu-
pier intended by the statute.' And again 'the farmer
or occupier shall pay Water and not the landlord who is
never to be taxed for his rent, then the landlord would
pay twice. And the reason why the occupier is to be so
charged is, that the pew-rate is nut a charge upon the
land, but upon the occupier in respect of the land:—
Fits. Gib. 297. Case 5 Stephens."
" Also, in the case of Rex v. Carlyon. Lord Kenyon
said, 'The legislature intended that, when rates are,
made for the relief of the poor, every person should con-'
tribute according to the benefit which he receives is the
parish.' In conformity with which, in the celebrated
cause, Lord Bute v. Urindall and another, (tried before
Mr. Gould, at the Surrey Assizes) coming before the
Judges in conseqnenceof a special verdict, in which it
was stated, ' That Me profits arising to the ranger from
the said land.; are worth MI. a-year ; but the herbage
and pannage of the park have yielded no profit to the
ranger.' Lord Mansfield said, 'the question is whether
the plaintiff is rateable at all? Not for how mncb, or
in what proportion. It is clear he is not rateable for
the herbage and pannage because they yield no profit ;
but there is a parcel of land inclosed, which he sows,
and reaps the corn from, and the profits arising to the
ranee, from the said lands amount to 1001. a year;
therefore he is occupier, and quo aomicae occupier can
make no itilf•rence whether by gift or for wages.*-1.
T. 8.339. 1. Bolt. 173. pl. 193."

Intelligence was yesterday received at Lloyd'''. of
the loss of his Majesty's ship Drake, about the 22d
ultimo. at St. Spot's, in Trepassey Bay, daring a fog.
She was bound to St. John's, Newfoundland, from
lalifax, with two mails from England on board,
which were lost; and we regret to add that the Cap-
tain, a lieutenant, a midshipman, and 22 tempo and
marines were drowned. A letter from St. John's,
Newfoundlaod, dated 27th of June, stales, that the
persons lost in the Drake were Capt. Baker, Lient
Stanley. the master, Mr. W. Moore, a midanipman, 16
of the crew, and two women.. Paidshipase I Ld ell and
Grote were med.
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