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CHAP. VII. etors enjoy in the soil.* Hence, they form a large proportion of the incomes of the gentry and middle classes of inhabitants, far exceeding any Occupying te nants: mostly estimate that can be formed from the value or extent of similar tenures in England.

Catholics.

Lord Taaffe on

Thirdly, the occupying Tenants, who are subject to the last and heaviest rents. They consist almost wholly of Catholics. Certainly it is

not too much to affirm, that such is the fact in 199 instances out of 200. Nor can this fact appear strange to any person, who reflects upon the natural effects of the Popery Laws, enacted a CenIreland, 1765. tury ago. These Laws expelled the Catholic's from cities and towns, and compelled them to dwell in the open country to take lands at high rates, and for short terms; at rents not less than two-thirds of the full improved yearly value, and for terms not excceding 31 years. These laws, which reduced some Catholies to beggary, taught industry to others; whilst How the Catho- they inflicted poverty and penury, they also inthe occupying culcated labour and frugality. The Catholics

lics have become

tenants.

learned, in their humiliation and necessities, to

* Many of these tenures have been granted 50, 60, or 80 years ago; for very long terms of years, or for three lives renewable for ever; and at rents not equal to one-sixth part of the present improved yearly value.

Catholics, the

nants, and liable

Taxes.

endure the miseries of their condition: to live CHAP. VII. sparingly and squalidly to offer higher rents: to accept of smaller profits: to risk heavy losses occupying te and frequent disappointments: in fine, to submit to all Landto numberless privations, which the cherished and comfortable Protestant had no occasion to undergo. Hence, the Catholics naturally became the occupying tenants: they had cultivated the science of making rent, and could therefore undertake to outbid all competition. The unforeseen and 'accidental causes which have since raised the value of lands, have, in many instances, bestowed prosperity upon that course of industry, which otherwise seemed desperate-the result of Penal law, and the resource of mere necessity.

Such being the present condition of Landed property in Ireland, we proceed to state the principles of Taxation upon which this property is legally rated, and the proportion of rate which is charged upon the landholders, farmers, cottagers, and peasants-that is to say, upon the Catholics.

As this Taxation is regulated under the name and authority of Parish Vestries, we shall first present a view of the constitution and powers of a Parish Vestry, as recognized by the laws of Ireland.

CHAP. VII.

SECTION II.

A Vestry de

fined.

Burns' Eccl.

Of Parish Vestries, and their Powers.

1. A PARISH VESTRY signifies an assembly of the whole parish, met together in some convenient place, for the dispatch of the affairs and business of the parish.

All inhabitants of the parish who pay church Law, vol. 4.p.8. rates, or scot and lot, and also all out-dwellers who occupy land in the parish, have a right, properly, to vote in the Vestry; and the vote of the majority of persons present, at a regular meeting, binds the whole parish.

Catholics ex

Such is the constitution of a vestry at common law.

In Ireland, this constitution had remained cluded in 1725. sound, and unimpaired by religious intolerance, until the year 1725, when it was first thought proper to exclude the Catholics, by law, from Vestries held for the repairing or rebuilding of Churches. The provision for this purpose was introduced into an act, entitled, "An act 12 Geo. 1.ch. 9. for the better regulating of freeholds, and for rebuilding and repairing of churches."

sect. 7.

respecting Vestries for repairing and rebuild. ing churches.

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It directs that,

"Whereas several parishes in this kingdom are, ❝ and others are likely to become, non-cures, though

Statute of 17253

there are several Protestant families therein, for CHAP. VII. "want of places of public worship, the parish "churches being in so great decay that divine ser"vice cannot therein be performed, and the said "churches cannot be rebuilt or repaired, the Popish "inhabitants of such parishes obstructing the same, by "their out-voting the Protestant inhabitants at their Excluding Ca Vestries duly appointed for that purpose; For the Vestries, for "preventing, therefore, of Papists having it in their certain purposes 4. power to obstruct the rebuilding and repairing

churches for divine worship, be it enacted, that no "inhabitant of any parish in this kingdom, being a "Papist, shall at any time hereafter be capable of "giving his vote at any Vestry in this kingdom, to be "held for the purposes aforesaid."

tholics from

by a Re-enacted

1793.
"An 33 Geo. 3.

In 1793-this exclusion was re-enacted clause in the well-known statute, entitled, act for the relief of his Majesty's Roman Catholic subjects in Ireland."

ch. 21. sect. 4

a Vestry akered.

These Statutes, and others yet to be noticed, Constitution of have effectually altered the ancient constitution of a Vestry; insomuch that, at this day, a Vestry in Ireland consists, not of all the inhatants and land-occupiers within the parish, but of such inhabitants and occupiers as happen not to be Catholics.

Its present form.

Powers of a

2. The powers of a Parish Vestry are va rious and extensive. To incur heavy expenses on Vestry.

Powers of a
Vestry.

CHAP. VII. the part of the parish, to levy large sums of money upon the houses, lands, and persons of the inhabitants at large; to apportion those sums upon individuals, and to apply them at their discretion, unexamined and uncontrouled; to transact generally the local business of the parish these are amongst the powers, vested in such persons as legally constitute a Vestry.

180.

7 Geo. 2. ch. 7.
23 Geo. 2.
ch. 12.

25 Geo. 2.
ch. 58, &c.

Bro. Eccl. Law, They are authorised, and indeed bound, to repair the whole church; to provide seats and benches, communion table, pulpit, reading desk, chalices and other vessels for the communion, basin for the offertory, font, bells, biers for the dead, bibles, large and small, books of common prayer, register book, and various other books and accommodations: to fence and preserve the church-yard; to provide a yearly salary of £20 for the parish clerk, &c. &c.

Bro. Eccl. Law,

172.
Mod. R.p.

vol. 1. 236.
vol. 2. 222.

2 Geo. 1. ch. 14.

10 Geo. 2. ch.6

By Common law, if an old church is to be rebuilt, or a new church is so small as to need being enlarged, a Parish Vestry (having first received the bishop's consent, and meeting upon due notice) may make a rate at their discretion, for rebuilding or enlarging it, as they may think proper.

By Statutes, the Lord Lieutenant and Privy 12 Geo. 1. ch. 9 Council, Archbishops or Bishops, may order new churches to be built in better places: and

since made per

petual.

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