There is the old minster or parish church, then the landowner’s church, with burial-place, erected on his private estate for the convenience of his family, tenants, and labourers. This becomes a new parish church within the district of the old minster. Edgar’s laws are the first to mention these churches. But since A.D. 675 chapels of ease had been built, but no district, no parish boundary, was assigned to any of them. The slow and gradual manner in which parochial churches became independent, appears of itself an efficient answer to those who ascribe a great antiquity to the universal payment of tithes.[158] It is impossible to state precisely when parishes in England were formed. There is no record or evidence to show it. They gradually commenced in the latter quarter of the seventh century and increased very much in the eighth century. It is too late to assign the origin of our modern parish churches to the reign of King Edgar. It would be nearer the truth to say that the modern parish churches gradually grew up from Bede’s account in A.D. 686, but were not then called parishes. It is evident that the two churches recorded by Bede were built for the accommodation of those residing on each of the earls’ estates. So when churches increased, the jurisdiction of the incumbent of each manorial church was limited by the extent of the landowner’s estate. Hence the estate on which the church was built, with burial ground, became the parochial boundary. Some estates were larger than others; hence the parochial areas are very unequal. The church had a boundary conterminous with the landowner’s estate. And by Edgar’s law the incumbent received one-third of the tithes of the estate on which the church was built, free from all incidental expenses. The old minster received the remaining two-thirds for the purpose of repairing the churches and relieving the poor and strangers.[159] Edgar’s law points out a division of the tithes. But the most important question in reference to Edgar’s appropriation is “Why was one-third specially assigned to the priest of the manorial church?” Because that part was the well-recognised priest’s share of the tithes.