The canon then passed from predial to personal tithes. Artificers and merchants were to pay tithes of the profits of their business; and carpenters, blacksmiths, weavers, and all other workmen working for wages, were to pay tithes of their wages. This meant that after deducting all reasonable and necessary expenses, they were to pay the tenth part of the profits. The rector was also to receive his mortuary fees, viz., the clothes worn by the person before dying, also a horse and cow. These fees were to be paid as a satisfaction to the Church for the personal tithes which he had forgotten, or wilfully neglected to pay in his lifetime.[246] Henry VIII. fixed a money payment in lieu of the mortuary fees. This was the origin of burial fees. If parishioners would not pay their tithes, they were to be excluded from the Church until they did so; and if they continued contumacious, other ecclesiastical censures would follow. An Act was passed, 2 and 3 Edward VI. c. xiii. s. 9, that modified and limited the payments of personal tithes. “That in all such places where handicraftsmen have used to pay their tithes within these forty years, the same custom of payment of tithes to be observed and to continue; and if any person refuse to pay his personal tithes, etc., it shall be lawful for the Ordinary of the same diocese to call the same party before him, and by his discretion to examine him by all lawful and reasonable means, other than by the party’s own corporal oath, concerning the true payment of the said tithes.” The main difficulty in collecting personal tithes arises in the want of any method of discovery. In A.D. 1343, a canon was passed at a provincial synod of Canterbury, held at St. Paul’s, London, that all manner of timber was tithable.[247] This canon led to bitter strife, because wood had not been previously tithable; for, like mines and quarries, it was thought to be a part of the inheritance of the land. Timber was not tithable in the important canon of 1295. It does not yield annual profits; yet the tithe of wood is due by common law right.