*239.* _Catholic Church, Pew Rights._—In the Catholic Church, by the canon law, the ownership in or control over a pew is forbidden to laymen. Notwithstanding that, if the party holding the title violates the rule of the church by giving a deed to the pew-holder, the courts would probably sustain his title.(429) However, as the clergy can neither rent nor sell pews without becoming subject to the law of the land and the jurisdiction of our courts, it is important to know what the law of the State is. *240.* _Land, Use, Rent Pews._—Where land was conveyed in trust to the bishop of a diocese and his successors for the erection of a church for the use of a congregation, the right to rent pews vested under the deed and laws of the Catholic Church in the parish priest and not in the trustees afterward elected, as the parish priest was the agent of the bishop.(430) *241.* _Trustees, Sale in Perpetuity._—Without authority of law the trustees of a church can not make an absolute sale in perpetuity of a pew without any reservation of rent.(431) The sale of a pew in a church will be determined in a case according to the particular facts.(432) *242.* _Pew, Right to Occupy, Conditions._—A grant of a church pew in perpetuity does not give the owner an absolute right of property as a grant of land in fee; but gives only a right to sit therein, although he may maintain an action in court for protection of his rights.(433) In Vermont a pewholder has only the right to occupy his seat during religious services and holds it subject to the superior right of the society owning the pew.(434) A condition in the deed to a pew that a holder about to leave the congregation shall offer it to the society for a certain price, is not invalid.(435) Where a pewholder held his pew by a certain agreement and after the church had been remodeled he bought a different pew, the conditions attached to the first pew did not apply to the last.(436) Pews owned by the occupant pass to the heirs as real estate instead of going to the executors as personal property in States where the title is in the nature of the title to real estate.(437) *243.* _Tax, Assessment._—A tax assessed upon the pew of a religious corporation in part for purposes not specifically named in a deed of the pew, which alone gives the power to make such an assessment and which strictly defines and limits such power, is invalid _in toto_.(438) The right to make an assessment on pews must be founded upon law, else it can not be enforced.(439) When a congregation sells pews at auction rent free for the purpose of building a church, it has no power thereafter to assess the pews for the salary of the minister.(440)