[376] 2 & 3 Edw. 6, c. 13, s. 10 (see (1887) 50 & 51 Vict. c. 59, sch.). The four offering days are Christmas, Easter, Whitsuntide, and the feast of the dedication of the parish church; Gibs. Cod. 705. [377] 7 & 8 Will. 3, c. 6. [378] Wats. ch. iii. p. 585; Carthew _v._ Edwards (1749) Ambl. 71; (1866) L. R. 1 Q. B. 632; Phill. Eccl. Law, Pt. v. ch. iv. § 2, pp. 1242-1245. [379] (1843) 6 & 7 Vict. c. 37, s. 15. [380] (1285) 13 Edw. 1, st. _Circumspecte agatis_; (1529) 21 Hen. 8, c. 6; Wats. ch. iiii. pp. 595-598; Phill. Eccl. Law, Pt. iii. ch. x. § 5, pp. 685-9. [381] See above, ch. v. § 10; ch. vi. § 15; ch. vii. §§ 5, 6, 8, 9. [382] Sm. Churchw. 67-71; (1818) 58 Geo. 3, c. 45, ss. 62-66, 73-79; (1819) 59 Geo. 3, c. 134, ss. 6, 26, 27, 30-33; (1822) 3 Geo. 4, c. 72, ss. 23-25; (1824) 5 Geo. 4, c. 103, ss. 10, 11, 18; (1831) 1 & 2 Will. 4, c. 38, ss. 4, 5, 22; (1845) 8 & 9 Vict. c. 70, s. 11; (1838) 1 & 2 Vict. c. 107, s. 18; (1856) 19 & 20 Vict. c. 104, ss. 6-8; (1884) 47 & 48 Vict. c. 65, s. 4. [383] Lloyd _v._ Burrup (1868) L. R. 4 Ex. 63. [384] Wolfe _v._ Clerk of Surrey County Council; Reeve _v._ The Same (1904) 1 K. B. 439. [385] (1559) 1 Eliz. c. 4, s. 6; Wats. ch. xv. pp. 174-9; Phill. Eccl. Law, pt. v. ch. viii. pp. 1355-64. [386] 6 Ann. cc. 24, 54. [387] Report of Select Committee on First Fruits and Tenths and Administration of Queen Anne's Bounty (presented to the House of Commons and ordered to be printed 7th June 1837), p. iv. [388] In estimating the value of tithe rentcharge, the necessary cost of collection may be deducted, Stevens _v._ Bishop (1887) 19 Q. B. D. 442; aff. (1888) 20 Q. B. D. 442. [389] 59 & 60 Vict. c. 28 (Finance Act, 1896) ss. 26, 27. [390] 16 & 17 Vict. c. 34 (Income Tax Act, 1853) s. 52; Charlton _v._ Inland Revenue Commissioners (1890) 27 Sc. L. R. 647; Lothian _v._ Macrae (1883) 22 Sc. L. R. 219. [391] Inland Revenue _v._ Strang (1878) 15 Sc. L. R. 704. [392] Turner _v._ Cuxon (1888) 22 Q. B. D. 150; Herbert _v._ M'Quade (1901) 2 K. B. 761; rev. on app. (1902) 2 K. B. 631. INDEX Ablutions, 91 Absolution, 135 _sq._, 138-140 Admission to benefice, 25-37; to curacy, 55; of churchwardens, 69 Advowson, 8; sale and transfer of, 26-28 Agnus Dei, 90 Albe, 89 Allegiance, oath of, 35 Apportionment of income on vacancy, 160 Archbishop, 15, 25, 28, 31 _sq._, 56, 101, 113 Archdeacon, 17 _sq._, 69, 74, 154 Articles, Thirty-nine, 34, 36, 53, 87 (n.) Authority, lawful, 34, 81 Baldacchino, 89 Bankruptcy, 57, 58 Banns, 85, 100, 109-112, 115 Baptism, 91-93; lay, 93, 123 Beadle, 75 _sq._ Bells, 70, 83, 121, 135, 143 _sq._ Benefice, 14; admission to, 25-37; holding of two, 44, 52 Beneficed clergy, 14-16, 25-54 Benefices Act, 26-33, 46 Bigamy, 105 Biretta, 89 Bishop, 15-17, 27, 39, 55 _sq._, 70, 83, 129, 145; suffragan, 16