Full text: The history of local rates in England in relation to the proper distribution of the burden of taxation

108 History of Local Rates 
St. John’s, Hackney, in 1790,' and Shadwell parish 
church in 18172 In several other local acts for 
building or rebuilding London churches, however, 
from 1774 onwards, there is no provision for a con- 
tribution from the owners of property. 
In 1837 the parishioners of Braintree refused to 
make a church-rate when it was obviously required. 
The churchwardens thereupon attempted to raise one 
on their own authority, without the common assent 
of the inhabitants. The ecclesiastical court upheld 
their action, but the Queen’s Bench and Exchequer 
Chamber both decided against it. The latter court, 
however, suggested that a rate laid by the church- 
wardens and a minority of the parishioners might hold 
good.t The suggestion was acted upon, but eventually 
a rate laid in the manner proposed was defeated on 
appeal to the House of Lords.®> The church-rate con- 
tinued to struggle on for some time in spite of this 
decision, which placed beyond doubt the fact that the 
Nonconformist opposition to such taxation could pre- 
vent a rate being laid wherever it could secure a 
majority of votes; but in 1868 all legal remedy 
against persons refusing to pay church - rates was 
abolished by statute? so that the church-rate now 
lacks one of the essential features of all taxation—a 
compulsory character. | 
A tendency towards the consolidation of the minor 
1 1..C.C., Enactments relating to London, Pt, i, Rating clauses, 
P. 159. 
2 Jbid., p. 224. 3 Ibid., pp. 244, 36, 176, 239, 220. 
4 Phillimore, Burn’s Ecclesiastical Law, ed. of 1842, vol. i. p. 388k ff. 
5 W. W. Attree, The Braintree Church-Rate Case (House of Lords), 
1853. 
6 21 & 32 Vict., c. 109.
	        
Waiting...

Note to user

Dear user,

In response to current developments in the web technology used by the Goobi viewer, the software no longer supports your browser.

Please use one of the following browsers to display this page correctly.

Thank you.