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The Parish Council have a right to reasonable access to all such books and documents referred to above, and the incumbent and Churchwardens have a similar right with respect to books, etc., in the custody of the Parish Council .

There is one matter connected with the particular section of the Local Government Act, 1894, now under consideration, which has given rise to some discussion. In whose custody should the Tithe Map and Award be placed? Should the Incumbent or the Parish Council have the charge of them? Now, I am no lawyer, and I should be very sorry to be supposed to give any opinion on a question which admits of so much argument on both sides. But I do very strongly deprecate any litigation on the matter. It is a very doubtful point, and he who takes the question into a Court of Law must at any rate be prepared to have to back up his opinion with a well-filled purse. The final paragraph of Section 17, Sub-section 8, almost seems as if the draughtsman of the act expected questions to arise under it. It runs thus:--"The Incumbent and Churchwardens on the one part, and the Parish Council on the other, shall have reasonable access to all such books documents, writings, and papers, as are referred to in this Sub-section, and any differences as to custody or access shall be determined by the County Council." Is it not just a case in which, if there is no cause for complaint, and no reasonable access refused, these documents should remain in their existing custody , and that if differences arise, an amicable appeal should be made to the County Council, and the decision of that body acquiesced in by both parties?

This is evidently the opinion of the President of the Board of Agriculture , who on February 8th, 1897, in the House of Commons, replied as follows to a question on this subject:--

I am aware that questions have arisen with regard to the custody of documents under Sub-section 8 of Section 17 of the Local Government Act, 1894. The Act contemplated that this would be the case, and has provided that any questions as to such custody shall be determined by the County Council. The Local Government Board have no jurisdiction to determine questions as regards the Tithe Map, and it has been their practice to inform Parish Councils to this effect. I am advised that Tithe Maps are under the Tithe Commutation Act, 1886, to be kept "with the public books, writings, and papers of the parish," and the Sub-section to which I have referred requires therefore that they shall either remain in their existing custody or be deposited in such custody as the Parish Council may direct.

It may be well to mention here that when there is in a rural parish an existing Vestry Clerk appointed under the Trustees Act, 1850, he shall become the Clerk of the Parish Council, holding office by the same tenure as before, and while performing the duties shall not receive less salary or remuneration than before .

In our canons, which date from 1603, no fewer than eighteen refer to the duties of Churchwardens. One canon enjoins them to present to the ordinary those guilty of notorious crimes and scandals, hinderers of the Word of God, disturbers of Divine Service, and non-communicants at Easter. Other Canons refer to their duties in not allowing loiterers near the Church in time of Divine Service, in providing bread and wine for the Holy Communion, and marking those who present themselves at the Lord's Table. Others enjoin them to take care that no stranger be admitted to preach in Church without showing his licence; to provide a sure coffer for the safe keeping of the registers, and to see that the proper entries are therein made; to provide for the Church service books, font, Communion table, and pulpit, and a chest for alms; and further, to see that the Church is kept in sufficient reparation, that neither the Church or Churchyard be in any way profaned; that the bells be not rung at any time without good cause to be allowed by the minister of the place and by themselves; to see that the parishioners duly resort to their Church upon Sundays and holy days; that none stand idle in the Churchyard, or make any disturbance in the Church or Churchyard during the time of Divine Service; and further, call upon and exhort such as are negligent in resorting to the Church that they fail not to amend their ways; to keep the accounts connected with these matters; and, "last of all, going out of their office they shall truly deliver up to the parishioners whatever money or other things of right belonging to the parish which remaineth in their hands, that they may be delivered over by them to the next Churchwardens by bill indented."

In the fulfilment of these duties it is, in my opinion, difficult to exaggerate the influence for good which a Churchwarden may exercise in the parish in which his lot is cast. Of course it is possible to perform the duties perfunctorily, or to let them slide altogether; but if his heart is really in his work, if he is anxious to do all in his power that the ecclesiastical machinery in the parish should work smoothly, I will undertake to say that he will find plenty of scope for his energies. If lethargic or antagonistic he may greatly hinder the Church's work; but if in a friendly spirit and with words of wisdom he is always ready to meet the Rector and consult as to the advisability of this or that particular course of action, the office becomes neither a surplusage nor a sinecure. There is nothing worse in a parish than either clerical or lay clan-ship. Isolation is good neither for the one nor the other. The interests of both are the same, and surely their hands should be joined together for common action in the common Master's cause.

And as it seems to me this side of his office comes into prominence in connection with the induction of a new Incumbent. For the entering upon a new cure is of undoubtedly great and solemn importance to the Parson himself, but it is hardly less so to the parish. How much depends, as regards the future peace, happiness, and prosperity of the parish, upon the relations existing between Pastor and flock. No doubt the character, zeal, energy, devotion, and even the idiosyncrasies, manner, and general bearing of the Incumbent are of vital importance. Courtesy begets courtesy. Consideration for the feelings of others is met in the same spirit. But sometimes, I fear the Laity suppose that the peace of a parish depends almost entirely upon the Clergyman. He is but a unit in the parochial system. If one thing is more absolutely necessary than another for the harmonious working of Clergy and Laity in a parish, or the welfare of the whole, it is that there should be no suspicions the one of the other. Perfect confidence and a generous trust should be the rule of all dealings between Incumbents and Churchwardens.

"Stare super antiquas vias."

Some persons I know are so constituted that they suspect the existence of a snake under every blade of grass. It is not a happy disposition either for the person who is possessed with this idiosyncrasy, or in its reflex action upon others. True charity thinketh no evil. It is far better to be over sanguine in our charitable estimate of other men's motives, even if we do sometimes ultimately find that our estimate was wrong, than to be constantly living in an atmosphere of suspicion. Suspicion and consequent mistrust often produce the very effects which otherwise would never have had any existence at all.

I have ventured to say these few words because I feel very strongly how much the ecclesiastical peace of a parish depends upon the harmonious action of the Incumbent and Churchwardens. It is not often that the case is otherwise. Generally speaking they work zealously and actively together, ready as occasion may arise to adopt, if necessary, new methods of warfare in the conflict against sin and evil as fellow-workers with the Clergy in the great work of the Church on earth.

Let me then state, as briefly as I can, some of a Churchwarden's duties.

I suppose him to be duly elected, and to have taken the declaration at the visitation either of the Bishop, the Chancellor, or the Archdeacon. It would be well that the first step should be to look to the fences of the Churchyard and the general state of the fabric of the Church--the roof, the tiles, the tower or spire, and the general fittings of the Church. If any of these are found to be seriously out of order, counsel should be at once taken with the Incumbent as to the proper course to be adopted. In these matters a stitch in time often saves nine, and though we have now no compulsory Church-rate to fall back upon for Church expenses, yet in an harmoniously worked parish there really ought to be no insurmountable difficulty in raising the sum necessary for the due repairs of the Church and for the services of the Sanctuary. Offertories and subscriptions can be made to supplement one another, and if what is necessary in the way of repair is really honestly done year by year, it will be much easier to raise the funds wanted than if by neglect and postponement a large outlay is suddenly found to be absolutely necessary in order to avoid some dreadful catastrophe.

With regard to closed Churchyards the obligations of the Churchwardens in rural parishes with respect to maintaining and repairing closed Churchyards, wherever the expenses of such maintenance and repair are repayable out of the Poor Rate under the Burial Act, 1855, are transferred to the Parish Council. Provided that such obligations shall not in the case of any particular parish be deemed to attach, unless or until the Churchwardens subsequent to the passing of this Act shall give a certificate as in the Burial Act, 1855, provided, in order to obtain the repayment of such expenses out of the Poor Rate .

It has been decided that if a Churchyard is closed by order in Council it must be kept in order by the Churchwardens, and if it be a Cemetery formed by a Burial Board, then by the Burial Board. In the former case the expenses would, under the Local Government Act, be repaid to the Churchwardens in rural parishes by the Parish Council, on presentation of the proper certificate as mentioned in the previous paragraph.

If the Churchyard requires enlargement, and an adjoining piece of ground can be obtained, it is well to remember that a special Act has been passed for diminishing the expense connected with the consecration of ground so added to an old Churchyard. The form of conveyance is given in the Act; the powers given in the School Sites' Act "to persons being seised in fee simple, fee tail, or for life of and in any manor or lands of freehold, copyhold or customary tenure, and having the beneficial interest therein, to grant, convey, or enfranchise by way of gift, sale or exchange in fee simple, or for term of years, any quantity not exceeding one acre of such land as a site for a school" are "deemed to apply to all persons desirous of granting land for the purpose of such enlargement" "in the same way as if the said land had been granted as a site for a school."

The following general information on this subject may be found of use:--

Then I wish that it were universally acknowledged that the next step should be for a new Churchwarden to inspect the Church goods which are placed under his charge; to see that they tally accurately with the list which ought to be kept in the iron chest of all movable articles belonging to the Church in that parish. If this were universally done we should not hear, as we do now unfortunately hear from time to time, of Church goods having disappeared during a vacancy, or of registers being missing which may be absolutely invaluable. Legally speaking, the safe custody of the furniture of the Church rests upon the Churchwardens. This list should be signed by the Incumbent and Churchwardens, and kept in the parish chest, and include all movable articles of Church furniture and belongings.

There should also be a report on the fabric of the Church, mentioning the character, date, and cost of alterations made, the date of consecration; if a modern Church the Act under which built. Any specially characteristic features of the Church should be mentioned.

The inventory of Church furniture should include Church plate, with copies of inscriptions and dates, Church linen, Service books of all kinds, furniture of the vestry, ornaments for the Holy Table, special gifts, brasses, lectern, everything in short that is moveable, the bells, with inscriptions, if any, and the rules for ringers, the parish register books, with dates carefully made of the first entry in each book. If there are any gaps in the registers it is well to mention them. Benefactions should be noted; also the nature of the tenure of the parish school, with an intimation as to where the trust deed is kept. A terrier of glebe lands, with any exchange noted, should be made. There should be a table of the customary fees charged, and of any payments due to the Ecclesiastical Commission or to Queen Anne's Bounty, with the amount of any receipts due from any public body. It is clear that the more complete such a list can be made the more valuable will it be for future generations.

It would also be very useful to keep in connection with this inventory a complete list of the various services held, with the amount of the offertories and the purposes to which they are devoted.

Then with regard to insurance of the fabric. It is most important that this should be looked into. There is no excuse for any Church to remain uninsured. The premium for insurance is now fixed at such a low rate that the expense is really very small, and the Churchwardens should do all in their power to persuade the Vestry, if persuasion is necessary, to sanction the insurance of the Church for a proper sum. I have sometimes found, after making enquiries on the subject and having ascertained either that the Church was not insured, or, if insured, only for a very small sum, that the churchwardens always supposed it was "all right." Very seldom have any held back from doing their duty when it has been quietly pointed out to them. An Ecclesiastical Buildings Fire Office has been established on a sound basis, the offices of which are in Norfolk Street, Strand, London. It is doing a very large business, and whatever surplus profits accrue are appropriated to the support of Church work in the various Dioceses in proportion to the amount of insurances in each, and to such special objects as are recommended by the Bishop and Archdeacons. I may also mention Mutual Fire Insurance Offices, such as the Hand-in-Hand and the County Fire , which are old-established offices, and which periodically return to insurers a certain amount of the premiums paid on their policies in cases in which no fire has taken place during the preceding few years. Of this I am quite certain, that if an uninsured Church were unfortunately burned down, those in the parish interested in the erection of a new Church would have the greatest possible difficulty in raising the necessary funds, in the face of such a manifest want of due caution and forethought on the part of the proper authorities in past years.

It is, perhaps, hardly necessary for me to say that a strictly accurate record of every sixpence that is spent upon these and such like matters must be kept by the Churchwardens, so that at the close of their year, when they pass on the parish books to their successors, they may be enabled to lay before them a clear and detailed account of all the receipts and expenses of the preceding year, with vouchers for all payments, and to hand over the actual balance remaining after all liabilities have been met.

It would be impossible to speak of the duties of Churchwardens without touching upon the vexed questions of pews. I suppose that if we could turn the hands of the clock back for some centuries, and were then legislating for the future of the Church with our experience of the pew system by a prophetic anachronism clearly present in our minds, we should hardly suggest for legislation such laws as would bring about the existing state of things. With the Epistle of St. James in our thoughts there are some points in our present legal system which most persons find it difficult to justify. But it is a thorny subject, and I do not want to dogmatise. It is, perhaps, just the one very point with respect to which great caution is needed, much charity, much forbearance. You cannot ride rough-shod over old prejudices, or if you do you are sure sooner or later to suffer for it. No doubt in theory the Churchwardens, as the officers of the ordinary, have, subject to him, the sole appointment and arrangement of the seats. They are to act to the best of their judgment, and without favour, to the best advantage of all. And for the most part, in new Churches, this arrangement works well. Either by agreement of the heads of the parish the Church is declared to be in the popular sense of the term "free and open," which is perhaps on the whole the best of all or else by mutual forbearance and general co-operation an arrangement is arrived at by which the worshippers in Church have from time to time seats allotted to them.

It is not, however, in the case of new Churches that difficulties arise, except when these new Churches take the place of old ones. Then it may be that the old abuses of faculty pews and of supposed exclusive rights in certain holdings have to be contended with. Cases have occurred where supposed usurpers have been kept out of faculty pews when there is plenty of room, or of locking up the pew when the so-called owner is absent. Faculty pews are an anomaly, and I wish there were none, but if the title to them can be proved they are legal and must be dealt with accordingly. I do not imagine that any new faculties are now issued by the Courts, but in the rebuilding of old Churches the dealing with existing faculties requires very tender handling. It were heartily to be wished that all legal holders of faculty pews would consent to waive their rights for the future, for the sake of peace and the avoidance of jealousies. Of course in such a case the Churchwardens would feel it an obligation which it would be their pleasure to fulfil, to provide those who give up their rights with such accommodation as their families may require. But if, as is sometimes the case, they stand exclusively upon their rights, Churchwardens have no power to abrogate the law, and can only look forward to the future with hope, either that a short Act of Parliament may be passed enacting that at the death of the present owner of a faculty pew that particular faculty should cease, and determine, only excepting cases in which under the Church Building Acts the faculty was issued in consequence of money paid down for the building of the Church with the understanding that the faculty would be granted in consequence: or if this be not done that in the lapse of time some holder of the faculty may regard the matter from an unselfish standpoint and voluntarily resign his rights.

Meanwhile it is well to remember with regard to existing faculty pews that:--

No Churchwarden should ever allow a parishioner to repair the pew which he may temporarily occupy. Such an act, if done with the sanction of the Churchwardens, may in after years seem to give a claim to proprietorship in that particular pew. Too great care cannot be taken to avoid any future misunderstanding.

The matter is too often looked upon as a party question. The great Duke of Wellington was no party man, and I cannot forbear from quoting in connection with this subject an extract from a letter written to my father, the Bishop of Winchester, in 1836, in response to an application to him to support a Diocesan Church Building Society, which was then in course of formation. The Duke writes concerning providing accommodation in country Churches as follows:--

"It has frequently occurred to me that when Church room is required the first thing to do is to prevail upon individuals to give up the pews which they cannot use . . . If more space was required I should propose that all pews should be given up, that the whole space of the Church should be laid open for the accommodation of all the parishioners indiscriminately, separate chairs of a cheap description being provided for their accommodation. This being done, and space being still required for the accommodation of the parishioners in their attendance upon Divine Service, I would propose to consider the mode of enlarging the Church, or if that could not be effected, of building another Church or Chapel. It must never be forgotten that another Church or Chapel would require the attendance of another Clergyman, who must live and must be remunerated. He can be remunerated only by the sale or hire of the pews and places in the new place of Divine worship; and here again would commence the evil which has in my opinion been the most efficient cause of the non-attendance at Divine worship of the lower classes of the people of this country."

Surely these words, which cannot be supposed to have been the offspring of heated ecclesiastical partisanship, are well worthy of consideration, even after the lapse of more than half a century. It does, indeed, seem sad that parochial difficulties should so often arise in respect of Church sittings. There is no part of the parochial machinery which more requires the free application of the oil of common sense--Christian charity and a true spirit of forbearing courtesy in order to avoid friction. Blessed are the peacemakers.

I pass on to another point. On a vacancy occurring in an incumbency either through the resignation or death of the Incumbent, certain duties of considerable importance devolve upon the Churchwardens. During the vacancy they are in charge of the temporalities of the incumbency, and therefore it is necessary that a sequestration of the living should be issued, empowering them to do such things as are necessary in connection therewith. Application should at once be made with reference to this to the Bishop's Registrar. It is then their duty to see that Church property, whether in connection with the fabric, endowment, or glebe, suffers no loss during the vacancy. They have also to provide for the services in Church and any occasional duty which may arise. A newly-appointed Incumbent does not become legally responsible for this until he has been instituted, or collated, as the case may be. But it would be well always if the Churchwardens, immediately on an appointment being notified to them, should communicate with the Incumbent-elect and consult with him as to the best mode of providing for the duty. It is well that Churchwardens should know that the license of a Curate does not lapse in consequence of the death of the Incumbent. Six weeks' notice within six months after institution is legally necessary if a change is to be made. The widow of a deceased Incumbent has a right to remain in the parsonage house for two calendar months subsequent to the death of her husband. All these points should, if possible, be made a matter of friendly arrangement, but the actual law of the case is as I have stated it.

There is one question sometimes asked by Churchwardens to which it may be well to refer. Have they the custody of the keys of the Church, the appointment of the organist, control over the Church music, and over the ringing of the Church bells?

With regard to the keys of the Church. It is the undoubted fact that the church is the freehold of the Incumbent, subject, of course, to the right of the parishioners to be present in it at all legal Services of a religious character. It may be often convenient that the Churchwardens should have a duplicate key of the Church, in order that they may be able to fulfil their duties in connection with the survey of the fabric, or for other causes, but this must be clearly understood to be subject to the will of the Incumbent.

The same with regard to the musical portion of the Service or appointment of the organist. Lord Stowell's words are:--

Nothing can be clearer or stronger than this.

So too with regard to the Church bells. The Churchwardens have the custody of the bells, and the bell ropes are in most cases Church property placed under their charge, but the law with reference to the ringing of the bells is undoubted; that for any occasion except that of Divine Service the permission of the Incumbent is absolutely necessary for the ringing of the bells. Without that permission they cannot be rung.

There is one further point on which a question sometimes arises in connection with offertories and collections in church. With reference to offertories gathered at the time of the celebration of Holy Communion at an ordinary Service the Churchwardens and Incumbent are expressly directed by the rubric to dispose of them to such pious and charitable uses as they shall think fit, wherein if they disagree it shall be disposed of as the Ordinary shall appoint. The Incumbent has the responsibility of arranging with reference to collections made not in connection with the celebration of the Holy Communion. Incumbents are thankful when the Churchwardens help them with their advice as to what objects shall be brought before the congregation. In the case of all collections, for whatsoever purpose they be made, it is most desirable for the avoiding of any possible difficulty that a written statement should be put upon the Church door on the Sunday after, stating the amount of the collections made on the previous Sunday. If the collection be made for any charitable or missionary society the official receipt for the money collected and sent should also be affixed to the church door.

This leads me to mention another point of considerable importance. In these days of monetary difficulties and agricultural depression the frequency of offertories is often a question difficult of solution. It is perhaps still more difficult wisely to decide the objects for which the offertory shall be made. With regard to local objects there can of course be no question. We recognise in these days the power of the pence, and no one grumbles at the collection of money for purely parochial purposes. But it is when our people are asked for money for objects outside the parish that the difficulty really arises. But it ought to be remembered that we do not lead individual isolated lives apart from our fellows. The parish is not the centre of the universe. The tendency of the uneducated mind is to isolate itself from the interests of others, and to look at all matters from a purely selfish point of view. The parish is an accidental collection of individual souls in a particular diocese. The diocese is an aggregation of separate parishes scattered through an assigned area. The members of the Church in a particular parish and diocese are members of the Holy Catholic Church, which by its very nomenclature abrogates individual isolation. It follows, therefore, that parochial interests must not absorb attention to the exclusion of larger and less personal objects. The Body is one, and the members of the Body should work together for the good of the whole. Corporate as well as individual life is a reality, and this fact must not be lost sight of in connection with our offertories. I venture to say that a parish which confines its offertories to local and parochial purposes will lose by the very contraction of its sympathies. The duty that lies upon us as trustees of God's gifts to utilize them for His honour and glory, should be pointed out. The privilege of being allowed to help with our substance, those who stand in need of our assistance, should be duly urged; and the warmth which is thus kindled in the heart towards others will react in infusing fresh life into the support of parochial institutions. The habit of giving grows by use. The blood must not stagnate round the heart, or the extremities will soon suffer. Your fingers die because the action of the heart is weak. The promise is that "He that watereth others shall be watered also himself."

I have no intention of entering into many details in this matter, but I cannot be wrong in enforcing this principle. Church work at home and abroad, as distinct from parochial organizations, should be systematically brought before all congregations however small: Church work at home, including home missions; and Church work abroad, including foreign missionary societies.

Let me give very emphatically this caution. If aggrieved parishioners come to a Churchwarden and endeavour to persuade him to join a cave of Adullam, he should be careful not to be rash or hasty in his answer. He must not take all for granted which heated partisans may allege, but remember there are always two sides to every question. We are none of us infallible in our judgment, and many matters after consultation with others assume a very different aspect to that which at first sight they seemed to present. If difficulties arise he must not threaten. It does more harm than good. Let him try what conciliation will do. Let him see whether common ground of action cannot be found. Certainly it is unwise to rush into print; it only tends to inflame the smouldering embers of a quarrel which, but for the unfortunate publicity given to it, might soon have come to a happy termination.

With regard to all these cases, if difficulties arise in connection with any of them it is seldom, if ever, wise to stand out for strict law. If the matter cannot be settled amicably the interposition of the Rural Dean or Archdeacon, or, as a final resort, the Bishop, will often smooth a wrinkled brow and restore to a parish the inestimable blessing of peace.

It is because I feel the great importance and usefulness of the office of a Churchwarden, that I have ventured, in accordance with the wish so kindly expressed by those to whom the foregoing words were in substance addressed, to publish them in this more permanent form; and I have only to express the hope that they may be found useful in pointing out to Churchwardens that their office, far from being a sinecure, may, if faithfully used, tend very directly to the furtherance of our common Master's cause, and that work done by them in a spirit of faith and love will not lose its reward in the great Hereafter.

GEORGE HENRY GUILDFORD.

Mr. Dibden appeared for the applicant.

Mr. Jeune, Q.C. , appeared on the part of the vicar to show cause.

Mr. Justice Mathew concurred.

Be it further enacted that no such notice of holding a Vestry shall be affixed on the principal door of such Church or Chapel unless the same shall previously have been signed by a Churchwarden of the Church or Chapel, or by the Rector, Vicar, or Curate of such parish, or by an Overseer of the Poor of such parish; but that every notice so signed shall be affixed on or near to the principal door of such Church or Chapel.

Sec. 2.--For the more orderly conduct of Vestries be it further enacted that in case the Rector, or Vicar, or perpetual Curate, shall not be present the persons so assembled in pursuance of such notice shall forthwith nominate and appoint, by plurality of votes to be ascertained as hereinafter is directed, one of the inhabitants of such parish to be the Chairman of and preside in every such Vestry; and in all cases of equality of votes upon any question arising therein the Chairman shall, in addition to such vote or votes as he may by virtue of this Act be entitled to give in right of his assessment, have the casting vote; and minutes of the proceedings and resolutions of every Vestry shall be fairly and distinctly entered in a book, to be provided for that purpose by the Churchwardens and Overseers of the Poor, and shall be signed by the Chairman and by such other of the inhabitants present as shall think proper to sign the same.

Sec. 3.--And be it further enacted that in all such Vestries every inhabitant present, who shall by the last rate which shall have been made for the relief of the poor have been assessed and charged upon or in respect of any annual rent, profit, or value not amounting to fifty pounds, shall have and be entitled to give one vote and no more; and every inhabitant then present, who shall in such last rate have been assessed or charged upon or in respect of any annual rent or rents, profit or value, amounting to fifty pounds or upwards, whether in one or in more than one sum or charge, shall have and be entitled to give one vote for every twenty-five pounds of annual rent, profit, and value upon or in respect of which he shall have been assessed or charged in such last rate, so, nevertheless, that no inhabitant shall be entitled to give more than six votes; and in cases when two or more of the inhabitants present shall be jointly rated, each of them shall be entitled to vote according to the proportion and amount which shall be borne by him of the joint charge; and when one only of the persons jointly rated shall attend, he shall be entitled to vote according to and in respect of the whole joint charge.

Sec. 4.--Provided and be it further enacted that when any person shall have become an inhabitant of any parish, or become liable to be rated therein, since the making of the last rate for the relief of the poor thereof, he shall be entitled to vote for and in respect of the lands, tenements, and property for which he shall have become liable to be rated, and shall consent to be rated, in like manner as if he should have been actually rated for the same.

. . . From and after the passing of this Act, any person who shall be assessed and rated for the relief of the poor in respect of any annual rent, profit, or value arising from any lands, tenements, or hereditaments, situate in any parish in which any Vestry shall be holden under the said recited Act , although such person shall not reside in or be an inhabitant of such parish, shall and may lawfully be present at such Vestry . . . and have the same privileges as though he were an inhabitant of the said parish.

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