churchwarden wilfully authorizes, or makes an illegal or fraudulent payment from the church rate, or unlawfully makes any entry in his accounts for the purpose of defraying or making up to himself, or any other person, the whole or any part of any sum of money unlawfully expended from the poor-rate, or disallowed or surcharged in the accounts of any parish or union by the district auditor, he may, upon conviction therefor before two justices, be fined any sum not exceeding £20, and also treble the amount of such payment or of the sum so entered in his accounts. Churchwardens must allow an inspection of their accounts by any parishioner who gives them a good and substantial reason for desiring it. And, in case of refusal, the Court of Queen's Bench will grant a mandamus to compel their exhibition, on an applicant stating a special reason why he wishes to examine them. But there is no general right on the part of individual parishioners to inspect the churchwardens books from motives of mere curiosity, or without having some definite and legitimate object in view.

When passing their accounts, the payment of sums of 40s. or above must be verified by vouchers, but under that amount, the oath of the churchwardens is held a sufficient verification.

As churchwardens cannot legally lay a rate to reimburse themselves for any expenses they have de

statement he may desire with respect to the goods of the church; and if it appear that they have disposed of any portion of them without his assent, he may compel them to replace them out of their own pockets, or otherwise punish them.

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frayed, they ought to be careful to provide for such expenses by a previous rate. If, indeed, they have actually laid a rate, but their receipts on account of it do not equal their disbursements before the expiration of their year of office, their successors may reimburse

them out of such rate.

Agreements beneficial to the parish entered into by one set of churchwardens, with the consent of the vestry, will bind their successors and the parishioners.

These officers may bring actions for the recovery of goods belonging to the church, or for damage done to them. On the other hand, they may be sued in the Ecclesiastical Courts for neglect of duty; and, in case of misbehaviour, may be removed by those courts before the termination of their year of office. If, indeed, they take money, goods, &c., corruptly, under colour of their office, they may be indicted.

With respect to the duties of churchwardens in respect to the levying of church rates, see at a subsequent part of the work, the chapter on "CHURCHRATES."

CHAPTER V.

OF THE CHURCH TRUSTEES.

UNDER the provisions of the act for the abolition of compulsory church-rates, passed in 1868, a new body, entitled church trustees, may come into existence in any parish, for the purpose of holding funds in trust for, and applying them to, certain purposes.

It is provided by that act, that a body of trustees

of

may be appointed in any parish for the purpose accepting by bequest, donation, contract, or otherwise, and of holding any contributions which may be given to them for ecclesiastical purposes * in the parish.

The trustees are to consist of the incumbent and of two householders or owners or occupiers of land in the parish, to be chosen in the first instance, and also from time to time, on any vacancy in the office by death, incapacity, or resignation, one by the patron, and the other by the bishop of the diocese in which the parish is situate.

The trustees, when thus appointed, are a body corporate by the name of "the church trustees" of the parish to which they belong, having a perpetual succession and a common seal, with power to sue and be sued in their corporate name.

They may, from time to time, as occasion may require, pay over any funds in their hands to the churchwardens of the parish, to be applied by them-1. To the general ecclesiastical purposes of the parish. 2. To any specific ecclesiastical purposes of the parish. The churchwardens must apply the funds to the purposes for which they are handed over to them; and due regard must be had in their application by the trustees

* In this act," ecclesiastical purposes means the building, re-building, enlargement, and repair of any church or chapel, and any purpose to which by common or ecclesiastical law a church-rate is applicable.

It is expressly provided, that no power shall be hereby conferred upon the churchwardens to take order with regard to the ecclesiastical purposes of the parish further or otherwise than they were by law entitled to do before the passing of the act.

to the direction of donors who contributed them for any special ecclesiastical purposes. By "special ecclesiastical purposes" must, it would seem, be understood some one or more of the objects to which church-rate may be applied.

The trustees are empowered to invest the funds in their hands in Government or real securities, and to accumulate the income thereof or otherwise deal with the funds as they think fit, subject of course to the provisions of the act.

The incumbent of the living is, ex officio, the chairman of the trustees, who are required once at least in every year to lay before the vestry an account of their receipts and expenditure during the preceding year, and of the mode in which such receipts have been derived and expenditure incurred; together with a statement of the amount, if any, of funds remaining in their hands at the date of such account.

CHAPTER VI.

THE PARISH CLERK, SEXTON, AND BEADLE.

ACCORDING to writers on ecclesiastical law, parish clerks were originally chosen from aspirants for the clerical office, whose poverty compelled them to accept this inferior office. Indeed, under an act of parliament passed in the present reign (7 & 8 Vict. c. 59, s. 2), a person in holy orders may now be employed to fill the office, receiving all the profits belonging thereto, and performing all its ecclesiastical duties. The election in that case is to be by the same persons as now have

the right to elect a parish clerk; but no "clerk in orders" (as he is called) is entitled to perform any of the duties of the office nor to take any of its profits, until licensed by the bishop. He is, moreover, removable in the same manner as a mere stipendiary curate.

As a general rule, the clerk is appointed by the incumbent ; but, in many parishes, there is a custom that he should be elected by the parishioners or by the incumbent, with the consent of the vestry, and such a custom is perfectly good. The parish clerks of parishes formed under the New Parishes Act, are always to be appointed by the incumbent for the time being, while they are removable (for misconduct) by him with the consent of the bishop. The person appointed parish clerk must be twenty years of age; and, according to a canon of the church, must possess competent skill in reading, writing, and (if possible) in singing, although this latter qualification does not appear to be indispensable. When elected or appointed, parish clerks are usually licensed by the bishop, and take an oath to obey the incumbent. This, however, is not necessary to complete their title to their office. The emoluments of the office vary according to the practice in each parish; as a general rule, they are chiefly derived from fees payable upon the performance of the different offices of the church.

The office of a parish clerk is a freehold ;+ but by the 7 & 8 Vict. c. 59, s. 5, if it appears, upon complaint or otherwise, to any archdeacon or other ordi

A rector, though under sequestration, can appoint the parish clerk, but not if he be suspended or inhibited.

+ It does not, however, confer a county vote unless land to the annual value of 40s. is attached to the office.