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TABULAR STATEMENT. The reader, if he choose, may, by the simple process of addition, reduce the items here given to a tabular form. In preparing the subjoined table, we have arrived at a result substantially agreeing with the estimates of the foregoing pages by a somewhat different route.

Taking the first report of the Tithe-Commissioners, we have extracted from it the values of all the parochial rent-charges which it clearly exhibits, in number 298. The total amount is £114,056.

The nett clerical income of the same parishes, according to the returns of 1835, was £110,702.

The nett incomes of the parochial clergy in England and Wales amounted, according to the same returns, to £3,055,654.

As 110,702 : 114,056 :: 3,055,654 : 3,148,232. The last-named sum being the value of the clerical parochial tithes of England and Wales. It will, of course, be understood that we do not pretend to have arrived at the exact amount: the calculation is an approximation to exactness.

The 298 benefices before referred to have attached to them 9,834 acres of glebe. Assuming that these livings are a fair specimen of the relative value of tithe and glebe, and that the glebe land throughout England and Wales is worth an average rental of £2 per acre, we reach the following results:— The 298 livings are worth, according to the returns of 1835, £110,702; the glebe of those livings is worth £19,668, or more than onesixth of the whole. Dividing 3,055,654 by 6, we obtain £509,275 as the annual value of glebe land. Commencing with the two items thus calculated, the entire result will be as follows :

Tithes

£3,148,232 Glebe

509,275 Parsonages, and Churches with their furniture, not in

cluding those erected by Parliamentary grants. 500,000 Churches of recent date, for

which £1,744,196 98. 6d. has been granted (3 per cent.)

52,325 Surplice Fees

500,000 Church-rates

600,000

£541,726 2,000,000

Episcopal and Capitular Revenues taken as returned in

1835, including "separate revenues
Universities, &c.
City and town Assessments
Pew-rents.
Chaplaincies
Fragments of tithe not previously demanded, but now

being gleaned by the Commissioners
Clerical Surrogates
Paper for Prayer-books exempt from duty
Drawback on materials used in building churches

244,196

For satisfactory proof of the right of Parliament to deal with this property, see No. 28 of the Association's Tracts, “Church Property-whose is it?"

The following new Tracts are also just Published :2. “IT'S THE LAW;” or, the CHURCHMAN'S DEFENCE of CHURCH. RATES EXAMINED. 'id.

3. THE CHURCH IN CHAINS. ld.

4. ADDRESS to MEMBERS of the CHURCH of ENGLAND. ld., or 6s. per 100.

5. ADDRESS TO WESLEYAN METHODISTS. d., or 48. per 100.

TRACTS FOR THE MILLION-NEW SERIES. 1. THE ANTI-STATE-CHURCH MOVEMENT; its DESIGN and TENDENCY. (8 pp.) 2. PLAIN WORDS to PERPLEXED CHURCHMEN. (4 pp.) 3. A SIDE VIEW of the STATE CHURCH, (2 pp.) 4. “POLITICAL DISSENTERS!”-the CRY EXAMINED. (4 pp.) 5. WHO CONSTITUTE the NATIONAL CHURCH ? (4 pp.) 6. A CLERGYMAN'S REASONS for LEAVING the CHURCH. (4 pp.) Price, per 100—2-page, 8d. ; 4-page, 1s. 4d.; and 8-page, 28. 8d.

Others are in preparation. REPORT of the PROCEEDINGS OF THE SECOND TRIENNIAL CONFERENCE: including the Papers read thereat. Price 6d.

MIALL AND COCKSHAW, PRINTERS, HORSE-SHOE-COURT, LUDGATE-HILL.

Tracts of the British Anti-state-church Association.

NEW SERIES.-No. 4.

SCOTLAND

AND ITS

K I Ꭱ Ꮶ.

LONDON : PUBLISHED FOR THE BRITISH ANTI-STATE-CHURCH ASSOCIATION, AT ITS OFFICES, 4, CRESCENT, BRIDGE-STREET, BLACKFRIARS

1851.

Price Threepence.

MIALL AND COCKSHAW, PRINTERS, HORSE-SHOE COURT, LUDOATE-HILL.

SCOTLAND AND ITS KIRK.

THE Voluntary controversy may be said to have commenced in Scotland in the year 1829; the occasion of it being the introduction into Parliament of the Catholic Emancipation Bill. That bill filled the minds of many with alarm; they foresaw, in the passing of it, nothing but the most tremendous evils-Protestantism overthrown, the horrors of St. Bartholomew's day repeated, and the sun of Great Britain set for ever.

Enlightened and sagacious men seized this opportunity of announcing boldly, and of expounding clearly, their views on civil and religious liberty. What they wanted to see, was a government established on the principles of eternal equity, placing no man under civil disabilities on account of his religious belief, and leaving conscience to the government of Him who is exclusively its Lord. Forthwith societies were organized, and the press teemed with sermons, pamphlets, and speeches, on the evils of intolerance in religion, and on the equity and scriptural authority of the voluntary principle. With few exceptions, the whole body of Dissenters ranged themselves in opposition to State-churches. For years they had been silently but thoroughly preparing for the conflict. The writings of Glass, Graham, and Ballantyne, were familiar to them, and the princi. ples which these inculcated the progress of events illustrated and enforced. Men who left the Kirk while holding the establishment-principle, came to see that the liberty they enjoyed in their new position resulted from their separation from the State-kirk; while they

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