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

in the soil. Hence, they form a many instances, bestowed pros large proportion of the incomes of perity upon that course of industhe gentry and middle classes of try, which otherwise seemed desinhabitants, far exceeding any perate-the result of penal law, estimate that can be formed from and the resource of mere necessithe value or extent of similar te- ty. Such being the present connures in England. Thirdly, the dition of landed property in Ire. occupying tenants, who are sub- land, we proceed to state the ject to the last and heaviest rents. principles of taxation upon which They consist almost wholly of this property is legally rated, and Catholics. Certainly it is not too the proportion of rate which is much to affirin, that such is the charged upon the landholders, fact in 199 instances out of 200. farmers, cottagers, and peasants— Nor can this fact appear strange that is to say, upon the Catholics. to any person, who reflects upon the natural effects of the popery laws, enacted a century ago. These laws expelled the Catholics from cities and towns, and com. pelled them to dwell in the open country to take lands at high rates, and for short terms; at rents church rates, or scot and lot, and not less than two-thirds of the full improved yearly value, and for terms not exceeding 31 years. These laws, which reduced some Catholics to beggary, taught in dustry to others; whilst they in. flicted poverty and penury, they also inculcated labour and fruga. lity. The Catholics learned, in their humiliation and necessities, to endure the miseries of their condition to live sparingly and squalidly to offer higher rents: to accept of smaller profits: to risk heavy losses and frequent dis appointments: in fine, to submit In 1793-this exclusion was to numberless privations, which re-enacted by a clause in the well. the cherished and comfortable known statute, entitled, 68 An Protestant had no occasion to un act for the relief of his Majesty's dergo. Hence, the Catholics na Roman Catholic subjects in Ire turally became the occupying te land." These statutes, and others nants: they had cultivated the yet to be noticed, have effecturally science of making rent, and could altered the ancient constitution of therefore undertake to outbid all a vestry; insomuch that, at this competition. The unforeseen and day, a vestry in Ireland consists, accidental causes which have since not of all the inhabitants and raised the value of lands, have, in land.occupiers within the parish,

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 meet ing, binds the whole parish. Such is the constitution of a vestry at common law. In Ireland, this constitution had remained sound, and unimpaired by religious into lerance, 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.

but of such inhabitants and occu- new church. They may also conpiers as happen not to be Cath- vert a parish church into a catholics. edral church: and, vice versa, & The powers of a parish vestry cathedral into a parish church: are various and extensive. To and levy any rates for those purincur heavy expenses on the part poses. By statute, also, archof the parish, to levy large sums bishops and bishops may erect of money upon the houses, lands, new churches, as they think fit; and persons of the inhabitants at and new parishes may be attached large; to apportion those sums to such new churches, in case the upon individuals, and to apply former parish churches be thought them at their discretion, unex- too small or too distant (of which amined and uncontrouled; to the Protestant parishioners are to transact generally the local busi- be sole judges).

make any rate. But, if no parishioners attend, pursuant to the notice, or if the vestry assembled will not make the rate, the churchwardens alone may make it. If the rate be not made, and conse quently the repairs not done, the churchwardens are cited and pun. ished by the spiritual court.

ness of the parish: these are The form of imposing parish amongst the powers, vested in rates is as follows: the churchsuch persons as legally constitute wardens and Protestant parishiona vestry. They are authorised, ers assemble together, pursuant and indeed bound, to repair the to notice posted upon the church whole church; to provide seats door only. This meeting constiand benches, communion table, tutes a vestry, competent to 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 201. for the parish clerk, &c. Next, this rate is to be applot&c. By common law, if an old ted: that is to say, the vestry prochurch is to be rebuilt, or a new ceeds to decide upon the precise church is so small as to need being sum, or share of the sum total, enlarged, a parish vestry (having which each parishioner is to pay. first received the bishop's consent, This applotment is made, either and meeting upon due notice) by the churchwardens or by other may make a rate at their discre- persons named by the vestry: and tion, for rebuilding or enlarging it is examinable by the Protestant it, as they think proper. By sta. parishioners alone. They may tutes, the lord lieutenant and pri- alter, add to, or new model it, as vy council, archbishops or bishops, they think fit. When finally setmay order new churches to be tled, it is subscribed by the minis. built in better places: and when ter, churchwardens, and three of the site is to be so changed, the con- the Protestant inhabitants then sent of the majority of Protestant present; and delivered to the parishioners, in vestry assembled, churchwardens to be levied. But, is sufficient to assess any rate by a recent statute, the subscripwithout limit, for building the tion of the churchwardens is ren

neces

dered unnecessary: possibly lest piers of all, or nearly all, the they should happen to be Catho. land in the parish; whether tillage lics, or otherwise intractable. The or pasture, bog or mountain; enchurchwardens must then collect cumbered already with a rack. the sum applotted; and, if neces- rent of perhap 31. per acre, pay. sary, levy it by distress and sale able to some absentee landlord; of goods, under a warrant signed subject also to tithes, to grandby two justices. The general jury cesses and county charges, principle of such applotments, in continually increasing-together theory, is this: that every inha- with the odious and oppressive bitant, &c. ought to be rated tax of 3d. per pound, recently imaccording to his ability; which posed upon the gross rents payaability is estimated, in a country ble by the poorest occupiers. parish, by the value of the lands Six, eight, or more Protestant pahe hoids in that parish: in a town rishioners meet together in vestry, by the value of the house he in- and applot considerable sums, unhabits. But this value is also to der the specious title of " be estimated by Protestants. The sary repairs, buildings &c. for the actual occupiers (not the landlords church." To accommodate the or owners) are to be deemed the carpenter, new seats, doors, and inhabitants, and chargeable with other wood work, are voted: to every cess for repairs and taxes. the mason, repairs of walls, or This is confirmed by statute in perhaps a spire, bellfry, or other Ireland, which declares, that the subject of employment: to the occupying lessee shall always pay glazier, new windows; to the clerk, a salary, &c. Thus this vestry, like an Irish grand-jury, creates lucrative presentments for its members; and the amount is le. vied rigorously upon the defenceless Catholics. The rate thus struck is generally an acreable one: it varies, annually, from 6d. per Numerous instances exemplify acre to any higher sum. In the the oppressive exercise of this county of Dublin 1s. 3d. per acre power. We shall, however, only is a common rate. select a supposable case, viz. A places it amounts to 2s. per acre; certain parish contains 4,000 and it lies wholly within the pru acres of land. It is inhabited by about 20 Protestants, and 2,000 Catholics. The Protestants (as may happen) consist of the minis. ter and his curate-the petty jus. tice, the parish clerk, (perhaps the justice's steward) and the Protestant tradesmen, artizans, &c. who may be also the permanent 1. per acre. constables, policemen, publicans, mer's clear yearly profit from any &c. The Catholics are the occu. land in the parish, upon the ave

the rate.

From this statement it appears, that according to the laws now subsisting in Ireland, the Protes tan: parishioners alone are in every case invested with a full and discretionary power, under the name of a vestry.

In many

dence and conscience of the vestry, whether the rate may not one day be advanced to 10s. per acre or more. The rate upon 4,000 acres, at only 1s 3d. per acre, amounts to 250l. yearly. Now, some farms in the parish may not be intrinsically worth more than Moreover, the far

rage of one year with another, tant churches, glebes, &c. to an may not amount to 10s. per acre, amount so ample, as to render perhaps not to 5s.-or possibly to these church-rates wholly unneccsone penny. Yet he may be thus sary. From the year 1760 to 1800, forced to pay 1s, or 2s. per acre, various sums of public money, at the command of his neighbour. exceeding 150,000l. have been ing Protestant tradesman: and (as granted by Parliament to the coman aggravation) for pretended re- missioners of First-fruits of Ireland pairs, or needless ornaments, of for building or repairing Protes. the Protestant house of worship. tant Churches. During the same

The Catholics are also incapa. period, a farther sum of 100 0007. citated from voting in vestries, has been granted for building glebe upon any question "respecting houses. These donations are the demising or disposing of the continued annually, pursuant to parish income or estate; or for the Act of Union, which supulates, the salary of the parish clerk; or "That all grants for pious inat the election of any churchwar. stitutions in Ireland shall conti den." By this interdiction the legis- nue for twenty years to come, at lature has secured, to the Protes- annual sums not lower than the tant inhabitants in every parish, the annual average sum to be taken for power of nominating the church. the next six years preceding the warden-so as uniformly to be- Union." The average in these two stow the office upon a Protestant, cases appears, from the statutes, where it is an office of profit or to have been 10,000l. yearly, (viz. patronage, as in Dublin, Cork, for churches 50007, and for glebe &c. and to inflict it upon a Catho- houses 50007.) and has according lic, where it is an office of expense, ly been so paid ever since. We risk and labour, as in Kilkenny, may therefore estimate the aggre&c. For the Catholic, if nomina. gate fund, subject to any expented, is compellable to execute this ditures made within the last ten office in person, and does not par. years, as consisting of the tollow. take of the indulgence (which the ing sums, at a rough calculation; law grants to the Dissenters) of viz. executing it by deputy.

1. Of the unapplied Balance, remaining unappropriated in the Reverend Treasurer's hands, in 1800, (as appears by a Statute of 1803 about

£20,000 2. The Parliamentary grant of 1803, to the board of First-fruits 50,000 3 The annual grants aforesaid. (10,cool. from 1800 to 1811, inclusive

110,000

There already exists a magni, ficent fund, if duly husbanded, for building, rebuilding, repairing and embellishing, all the Protestant churches of Ireland, for twenty years to come. For, to say no. thing of the present amount of the value of church lands, episcopal rents, annual tithes, &c. or of the prodigious encrease which they have experienced of late years, it is perfectly notorious, that the legislature has granted regular Surely, then, this splendid fund, funds for the support of Protes- annually augmented by an addi

4. The annual revenues, arising from the First-fruits' fund, benefices, &c. since 1800, taken at a very moderate computation 20,000

£200,000

tional grant of 10,000/. ought to shew) an average sum, not less place the church establishment of than 2001. for every family that Ireland far above any occasion of resorting to such powers, as are exercised by parish vestries, under the present laws.

The people of Ireland already pay, (as a plain calculation will

frequents the public service of the established church or in other words, each of these families now costs to the people an average sum of 2001. yearly, for its religious worship!

[To be continued.]

MISCELLANEOUS COMMUNICATIONS.

On Passages in Mr. Belsham's gation refused to invite Dr. AshMemoirs of Mr. Lindsey. worth whom he recommended as SIR, August 7, 1812. his successor both in the pulpit In Mr. Belsham's Memoirs of and in the academy, and whose Mr. Lindsey, I observe a remark, sentiments were in perfect unison p. 116, on the conduct of with his own, and chose a gentle. some Dissenting congregations, man, a very worthy person, but who upon a vacancy occasioned whose orthodoxy was of a much by the death of a minister, make higher tone than that of his prechoice of a successor whose doc- decessor." Now, Sir, the fact trinal sentiments are materially was, the congregation at Northdifferent from his, in consequence ampton, at least the great majority, of his not having been sufficiently would gladly have received Mr. explicit in stating and defending them. The remark is just, as to the fact itself, and perhaps as to the frequent cause. But that specified is not the only cause. I have known instances of a person being chosen to succeed a deceased minister of sentiments widely dif. ferent from his, though he had fully and frequently stated them, and had often warmly defended them. In some cases the succes. sor has been more Calvinistical than his predecessor, and in others less so.

Ashworth as their pastor, but they objected to Mr. Clark as his as sistant, who could not be dismissed on account of his impor tant services in the academy I must add, that the person they chose, viz. M. Gilbert of Oakham, was not so much more orthodox than Dr. Doddridge, as is supposd. I have heard him preach, as well as read some printed sermons of his, from whence I should conclude, that his sentiments were far from being "of a higher tone:" and it But without now inquir. is certain that his manner was not ing into the reasons, for which near so popular. Indeed, his de. several may be assigned; I beg livery was so stiff and heavy, that leave to correct a mistake into some people bave wondered a his which Mr. Belsham bas fallen in ever being chosen to succeed so the case which he adduces in his popular a preacher as Dr. Dod note on the above passage. He dridge. And this affords another says, "Dr. Doddridge's congre, remarkable instance of the incon