and profits--Legal deductions--Test as to whether receipts are or are not liable to tax--Voluntary contributions to minister in respect of his office--Grants from Curates' Augmentation Fund--Grants from Queen Victoria Clergy Fund pages 141-168 INDEX pages 169-174 LIST OF ABBREVIATIONS _A. C._ Law Reports (House of Lords and Privy Council) 1891 onwards. _A. & E._ Adolphus & Ellis's Reports (King's Bench) 1834-41. _Add._ Addam's Reports (Ecclesiastical) 1822-6. _Ambl._ Ambler's Reports (Chancery) 1737-83. _App. Ca._ Law Reports (House of Lords and Privy Council) 1875-90. _Atk._ Atkyn's Reports (Chancery) 1735-54. _Ayl. Par._ Ayliffe's _Parergon Juris Canonici Anglicani_, 1726. _B. & C._ Barnewall & Cresswell's Reports (King's Bench) 1822-30. _B. & Ad._ Barnewall & Adolphus' Reports (King's Bench) 1830-34. _B. & Ald._ Barnewall & Alderson's Reports (King's Bench) 1818-22. _B. & Sm._ Best & Smith's Reports (Queen's Bench) 1861-70. _Beav._ Beavan's Reports (Chancery) 1838-66. _Bl. Comm._ Blackstone's Commentaries on the Laws of England. _Burn._ Burn's Ecclesiastical Law, 4 vols. _Canon._ One of the Constitutions and Canons Ecclesiastical agreed upon in the Canterbury Convocation begun in 1603. _C. B._ Common Bench Reports, 1845-56. _C. B. N. S._ Common Bench Reports, New Series, 1856-65. _C. & K._ Carrington & Kirwan's Reports (Nisi Prius) 1843-1853. _C. P. D._ Law Reports (Common Pleas Division) 1875-80. _Ch._ Law Reports, Chancery Division, 1891 onwards. _Ch. D._ Law Reports, Chancery Division, 1875-90. _Cl. & F._ Clark & Finnelly's Reports (House of Lords) 1831-46. _Clarke, Proxis_ Francis Clarke's _Proxis in Curiis Ecclesiasticis,_ 1666, 1684. _Co. Inst._ Coke's Institutes of the Laws of England, Second Part. _Co. Litt._ Coke upon Littleton (with notes by Hargrave and Butler). _Co. Rep._ Coke's Reports, 1598-1616. _Com. Dig._ Comyn's Digest.