when the site is to be so changed, the consent of CHAP. VII. the majority of Protestant parishioners, in Ves Powers of a try assembled, is sufficient to assess any rate Vestry. without limit, for building the new church. 23 Geo. 3. ch.21 They may also convert a parish church into a Bro. Eccl Law, cathedral church: and, vice versa, a cathedral into a parish church and levy any rates for ch. 19. those purposes. 174. 21 Geo. 2.ch. 8. 39 Geo. 3. ch. 10, & 16. By statute, also, Archbishops and Bishops 3 Geo. 2. ch. 11. may erect new churches, as they think fit; and 11 & 12 Geo. 3. new parishes may be attached to such new churches, in case the former parish churches be p. 173. thought too small or too distant (of which the Protestant parishioners are to be sole judges.) Bro. Eccl. Laws ing parish rates. 3. THE FORM of imposing Parish rates Form of imposis as follows: The churchwardens and Protestant parishioners assemble together, pursuant to notice posted upon the church door only. This meeting constitutes a Vestry: competent to make any rate. But, if no parishioners attend, pursuant to Bro. Eccl. Law, the notice, or if the Vestry assembled will not 183. make the rate, the churchwardens alone may 3 Geo. 2. ch. 11. make it. If the rate be not made, and consequently the repairs not done, the churchwardens are cited and punished by the spiritual court. CHAP. VII. Applotment of rates. Brown's Eccl. &c. 29 Geo. 3. c. 27. These are the steps to be taken for ascertaining the rate, or total sum to be levied upon the parish. 4. Next, this rate is to be applotted: that is to say, the Vestry proceeds to decide upon the precise sum, or share of the sum total, which each parishioner is to pay. This applotment is made, either by the churchwardens or by other persons named by the Vestry and it is examinable by the Protestant parishioners alone. They may alter, add to, or new model it, as they think fit. When finally settled, it is subscribed by the minister, churchwardens, and three of the Protestant inhabitants then present; and delivered to the churchwardens to be levied. But, by a recent Statute, the subscription of the churchwardens is rendered unnecessary: possibly lest they should happen to be Catholics, or otherwise intractable. The churchwardens must then collect the 12 Geo. 1. c 9. sum applotted; and, if necessary, levy it by distress and sale of goods, under a warraut signed by two justices. Brown's Eccl. Law, p. 185. The general principle of such applotments, in theory, is this: that every inhabitant, &c. ought to be rated according to his ability; which ability is estimated, in a country parish, CHAP. VII. by the value of the lands he holds in that Principle of parish in a town, by the value of the house he applotments. inhabits. But this value is also to be estimated by Protestants. Geo. 3. c. 16, are liable. The actual occupiers (not the Landlords or 11 and 12 owners) are to be deemed the inhabitants, and Occupiers alone chargeable with every cess for repairs and taxes. This is confirmed by Statute in Ireland, which declares, that the occupying Lessee shall always pay the rate SECTION III. Operation of the foregoing Statutes. tion vested in FROM this statement it appears, that Powers of taxa according to the Laws now subsisting in Ireland, Protestant parishioners, the Protestant parishioners alone are in every case invested with a full and discretionary power, under the name of a Vestry, amount to be 1. To declare what sums of money, and To declare the to what amount, in their pleasure or for bear- 1:vied. ance, shall be applotted upon each parish, for CHAP. VII. the real or ostensible purpose of building, rebuilding, or repairing Churches, &c. &c. Powers of Taxation. And thus, if they please, to grant considerable sums to each other, for alleged works, claims, or services. To applot the each inhabitant. 2. To applot such sums, when so proportion of declared, upon every parishioner, (absent or present, Catholic or Protestant) according to their opinion, or professed opinion, of his ability and thus to cast the whole applotment, or greater proportion of it, upon the Catholic Land-occupiers. No controul Be it observed, too, that the Vestry are over Vestries, authorized so to act, without any check or superintendence, or even the controul of an oath upon their consciences. by oath, &c. LAND-TAX tholic farmers, &c. It follows, that in Ireland the Protestant upon the Ca- parishioners actually enjoy the privilege of assen bling together, under the name of Parish Vestries, to the exclusion of the Catholics; of legislating and of imposing such yearly Land-tax upon the Catholics as they may think proper, for the alleged purposes of building, repairing, refitting, &c. Protestant houses of worship-and of providing lucrative occupa tion for each other. Protestant They may direct such undertakings, and CHAP. VII. applot such rates, as to their pleasure may seem Powers of taxmeet. They may estimate the labour, adjust the ation vested in charge, and allot the compensation, without con- parishioners. troul. They may thus compliment each other with liberal allowances-and compel the Catholic parishioners to pay the whole amount. Opportunities for undue charges, grants, &c. tax. Here, then, is an enormous power vested in a small minority of the people to impose upon the great majority a grievous impost, annually encreasing in amount, and capable of being augmented infinitely by Law: a power vested in the Grievous Land wealthy Protestant to levy unlimited contributions upon the humble and industrious Catholic; and enabling those who receive, to tax, " ad libitum," those who are compelled to pay. An instance of Numerous instances exemplify the oppressive exercise of this power. We shall, however, this taxation, in only select a supposable case, viz. A certain parish contains 4,000 acres of land. It is inhabited by about 20 Protestants, and 2,000 Catholics. The Protestants (as may happen) consist of the minister and his curate the petty justice, the parish clerk, (perhaps the justice's steward) and the Protestant tradesmen, artizans, &c. who may be also the permanent constables, policemen, publicans, &c. The Catho a single parish |