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The Reviewer considers each glebe to be worth only £20 a-year; but, when he is desirous of illustrating the penury of the church by comparing its endowments with those of the Church of Scotland, he values the glebes of the latter at £30 per annum. The writer omits to estimate the value of the parsonage-houses: they must be worth something, as they save rent to the incumbents or their curates.

But enough of the estimate in the Quarterly Review. The principles and purposes of this publication are so notorious that every one is on his guard against receiving, implicitly, any representations relative to the church from so suspicious a source. The first statement, from the "Remarks," &c. contains some inaccuracies and omissions which we shall endeavour to supply. Before, however, we submit a complete view of the revenues of the church, it will be proper shortly to advert to some items of ecclesiastical emolument usually omitted in inquiries of this nature.

Besides tithe and the landed estates of the church, there are, as before remarked, various other sources from which the clergy derive very considerable advantages. Of these, the first we shall notice are Public Charities. The inquiries by the Royal Commissioners, so far as they have proceeded, tend to confirm the accuracy of Lord Brougham's estimate of the revenues of charitable foundations at nearly two millions a-year. From the tenure of charitable endowments, the clergy have almost entire possession of this immense fund. In England and Wales, according to the returns under the Gilbert Act, there are 3898 school charities, of which the clergy enjoy the exclusive emolument; and, in the remaining charities, they largely participate as trustees, visitors, or other capacity. The pious credulity of our ancestors induced them to place implicit reliance on the clergy, little foreseeing how their confidence would be abused. Three-fourths of charitable property, at least, were thus placed at the mercy of ecclesiastics. It is certain that, in the inquiries recently instituted into charitable foundations, the worst abuses have been found under their management. The school of Pocklington, in Yorkshire, was a flagrant instance, in which a member of the established church was receiving a snug income of nine hundred pounds a-year for teaching ONE scholar. A right reverend prelate, who had been left IN TRUST, and his family, had appropriated the funds of the Mere and Spital charities. The grammar-schools in almost every town have become mere sinecures, seldom having more than two or three foundation-scholars; and the buildings piously intended for the gratuitous accommodation of poor scholars, have been perverted into boarding and pay schools for the emolument of their clerical masters. Bristol and Bath, Birmingham, Wolverhampton, Ripon, and Preston, are striking examples of this sort of abuse and perversion. In the principal foundations in the metropolis and neighbourhood, in the Charter-house, Christ's Hospital, the great schools of Westminster, St. Paul's, Harrow, Rugby, and the Gresham Lectures, they derive great advantages as wardens, visitors, provosts, high masters, senior masters, ushers, lecturers, and assistants. Many of

these offices are held by pluralists, who are, also, dignitaries, and yield salaries of £800 a-year, besides allowances for house-rent, vegetables, and linen, and large pensions of one thousand a-year, or so, on retirement. The present head-master of the Charter-house, and the late and present head-master of St. Paul's School, are examples of this sort of monopoly. In the colleges of Eton and Winchester, again, the established clergy have a nice patrimony. The government of these foundations is vested in a certain number of reverend fellows, and a provost, who is a reverend also. The value of a fellowship, including allowances for coals, candles, and gown, is about £1000 a-year; and a provostship, in good years, has netted £2500 per annum ;* besides which, the fellows generally help themselves to a good fat living or two, which are in the gift of the colleges. Again, the established clergy have exclusive possession of the revenues of the Universities, to the exclusion of dissenters, and all persons of delicate consciences, who are scrupulous about taking oaths, and subscribing to articles of faith they neither believe nor understand. The value of a university fellowship is generally less than a fellowship at Eton or Winchester; though the incomes of some of the fellows are handsome enough to induce them to prefer celibacy and college residence to a benefice in the country: add to which the professorships and tutorships, which, bringing the possessors in contact with the youth of the aristocracy and gentry, lead to livings and dignities. Numerous livings are also in the gift of the Universities, as well as in the other foundations we have mentioned, believe some of the offices in the Universities are incompatible with church-preferment.

From these details we may conclude the established clergy share largely in the revenues of Public Charities; supposing the college and school charities average only £175 each, they will produce £682,150 a-year.

CHURCH OF SURPLICE FEES, as they are commonly called, form another abundant source of revenue to the clergy. Originally, surplicefees were paid only by the rich, and were intended for charity: what was formerly a voluntary gift has been converted into a demand, and,

• Evidence of Dr. Goodall, Third Report of Education-Committee.

+ It is to this hour the practice at one of the Universities, in obedience to the statutes of Laud, to demand of every student on his matriculation, provided he have attained the mature age of twelve years, his written assent and consent to all and every of the thirty-nine Articles of religion!-and at the other, where candidates for the degree of Master of Arts are, for the first time, required to subscribe, I can solemly declare,-from my own positive, personal, knowledge, that the most reckless levity-the most dangerous trifling with the sacred engagements of truth, are found to prevail on these occasions! I ask are such the approved methods of laying the foundation of a national morality? I ask are these mockeries an exemplification of the position so recently proclaimed by Captain Basil Hall,-that it is the aristocratical classes, and they alone, who can give a right tone to manners, by setting the fashion in everything which is true in principle, or practically wise in morals and in politics?—The Church: its Civil Establishment indefensible.-Hunter, London, 1831.

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instead of the poor receiving these donations, they are pocketed by the clergy, and poor as well as rich are now compelled to pay fees on burials, marriages, churchings, and christenings. The total sums netted from this source we have no means of estimating correctly. In London, church-fees are supposed to be equal to one-third of the priest's salary. Besides the regular fee, it is usual, on the burial of opulent people, to get a compliment of a guinea or more for hat-band and gloves at marriages, five guineas; at christenings, a guinea. In Ireland, the surplice-fees, aided by a few voluntary gifts, form the only maintenance of the catholic priesthood: and, in this country, the total revenue derived from fees and gratuities, is little short of one million a-year. The late Rev. Dr. Cove, whose estimate of church property is seldom more than one-half of its real amount, calculates the annual value of the glebe and surplice-fees of each parish, on an average, at £40 a-year, making, according to him, a tax upon the population of half a million per annum.

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EASTER-OFFERINGS, OBLATIONS, &c. form a third source of ecclesiastical emolument. These Offerings, or Dues, as they are sometimes called, are certain customary payments at Easter and all churchfestivals, to which every inhabitant-housekeeper is liable. amount varies in different parts of the country. In the North, they commonly pay sixpence in lieu of an offering-hen; a shilling in lieu of an offering-goose or turkey; one penny, called smoke-penny; one penny-halfpenny for every person or communicant above the age of sixteen, and so on. We have no means of judging the annual value of these good things. All that we can say is, that in some parts they are very pertinaciously levied, and considered by the established clergy as part of their "ancient rights.' Probably, the value of Easter-offerings may be taken at £100,000 a-year.

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The LECTURESHIPS, in towns and populous places, are another branch of clerical income. Where there is no endowment for a lectureship, the parishioners, if they desire a novelty of this sort, in addition to the ordinary routine of church-service, provide one at their own charge. The value of a lectureship, of course, varies with the number and liberality of the subscribers. No person can officiate as a lecturer unless approved by the incumbent and diocesan. Frequent squabbles arise from this cause; the parishioners choosing a popular preacher, who, from a miserable feeling of jealousy, is not approved by the less gifted incumbent. The lectureships are generally held with other ferments. Their total value may be stated at £60,000 per annum.

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The next branch of revenue we shall notice are CHAPLAINSHIPS and those public offices which the Clergy may be said to hold ex officio, and to which they have always the preference. The value of chaplainships to the nobility, to ambassadors, public bodies, and commercial companies, must be considerable; but of the value of these, and of the

Trial of Peter Watson, in the Consistory Court of Durham, for the substraction of Easter Offerings.

places held by the clergy in public institutions, it is hardly possible to estimate. Suppose £10,000 a-year.

Beside all these sources of ecclesiastical revenue, another and onerous burthen is imposed on the people by the NEW CHURCHES erected under the authority of the Commissioners appointed for that purpose. The sum of £1,367,400 in Exchequer-bills has been already issued in aid of the voluntary contributions towards this undertaking.* The salaries of the secretary, surveyors, office-keepers, and other underlings of this commission cost the country more than £5,000 a-year. One hundred and nine churches and chapels have been completed, and one hundred and five more are in different stages of progress: what is the whole number intended to be erected, or the total expense, nobody can tell, for the Commissioners have been recently incorporated, and in all probability their pious labours will be protracted for ages to come. Had the rich clergy contributed their just share to the First Fruits Fund, there would have been no necessity for imposing this additional tax on the public. But the first outlay is far from being the worst part of this extraordinary proceeding. All those new churches and chapels will have to be kept in repair by rates levied on the parishioners-dissenters as well as churchmen, and this, though many have opposed their erection as unnecessary. Then there are the stipends of ministers, clerks, beadles, pew-openers, and though last, not least, the guzzlings and feedings of sextons, churchwardens, and chapelwardens to be provided for; for though the patronage of the new churches is given to the patron or incumbent of the mother-church, yet the salaries of the minister and other officials, instead of being deducted from the income of the rector or vicar, are to be raised by a charge for the rents of pews. Only think of this novel device for augmenting the revenues of the ecclesiastical order! Notwithstanding the immense sums levied for the maintenance of the established religion, and though the frequenters of the new churches are actually compelled to pay tithes to the incumbents of their parishes, yet they are obliged to contribute an additional sum in pew rents to enjoy the benefit of the national communion, and if they desire a third service on Sundays, they must contribute additional for that too. How much the revenues of the clergy will be ultimately increased from this source, we have not the means of estimating. The incomes settled on some of the new ministers by the Commissioners are very considerable; that of the minister of St. Peter's, Pimlico, is £900 a year; and those of the rectors of the three new churches in the parish of St. Mary-le-bone are £350 per annum each. Suppose the annual charge of each new church £450 per annum, it will shortly add to the other permanent revenues of the church a yearly sum of £94,050.

Eleventh Annual Report of the Commissioners, Session, 1831.

† Church-Building-Acts the 58 Geo. III. c. 45; 59 Geo. III. c. 134; 3 Geo. IV. c. 72; 5 Geo. IV. c. 103; 7 & 8 Geo. IV. c. 72; 9 Geo. IV. c. 42.

We shall now collect the different items and exhibit a general statement of the revenues of the Established Clergy. The sum put down for tithe is church-tithe only, after deducting the tithe of lay-impropriations, and allowing for abbey-land and land exempt by modus from tithe. The church-rates are a heavy burden on the people, but being levied at uncertain intervals, for the repair of churches and chapels, they do not form a part of the personal income of the clergy, and are omitted.

Revenues of the Established Clergy of England and Wales.

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Church-fees on burials, marriages, christenings, &c...

500,000

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Chaplainships and offices in public institutions

10,000

94,050

New churches and chapels....

Total Revenues of the Established Clergy. £9,459,565

We are confident several of these sources of emolument are rather under-rated. Perhaps it may be alleged that some items do not properly appertain to ecclesiastical income-that they are the rewards pro opera et labore extra-officially discharged by the clergy. But what would be said if, in stating the emoluments of the Duke of Wellington, we limited ourselves to his military pay, without also including his pensions, sinecures, and civil appointments? The sums placed to the account of the clergy are received by them either as ministers of religion, or from holding situations to which they have been promoted in consequence of being members of the Established Church. There are several sums annually raised on the people which we have omitted, but which, in strictness, ought to be placed to the account of the clergy. Large sums are constantly being voted by Parliament for building churches in Scotland, as well as in England; more than £21,000 has been granted for building churches and bishops' palaces in the West Indies; £1,600,000 has been granted for the aid of the poor clergy, as they are called, and who have been also favoured by their livings

The see of Sodor and Man is not in charge in the King's Book, and is omitted in this estimate.

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