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closed, that he should be paid £50 a year in lieu of fees (see 15 and 16 Sees, of the
20 and 21 Vic., cap. 81). The Sexton is annually elected by the Vestry, and the
same person has been re-elected and £50 a year paid to him for many years.
It is admitted on all hands that the other items contained in the Churchwardens'
Accounts, namely, those in connection with the Jury Lists, See., are quite correct.
Before the passing of the Burials Act, a portion of the Mortuary fees was payable
to and received by the Churchwardens; and by the Islington Local Act 2nd William
IV., cap. 26, Sec. 17, that portion received by the Churchwardens was directly charged
with the expenses of insuring the Parish Church and Chapel-of-Ease from damage
by fire. Now all the fees are paid to the Burial Board and any balance that Board
may have at the end of the year is paid to the Vestry in aid of the Poor Rates. It
will be observed in reference to the Churchwardens' "General Account" that credit
is still given for Mortuary receipts, viz., for tolling the Parish Church bells and for
the rent of the Sexton's late residence, but these scarcely cover the insurances.
It is contended by some persons that the insurances should be paid out of the
pew rents of the Parish Church and the Chapel-of-Esse. By the Islington Local Act
the pew rents of the Church are paid to the Churchwardens for defraying the
expenses of carrying on Divine Worship and for defraying the expenses of the
ordinary and annual expenses of the Church. Pew Rents of the Chapel-of-Ease are
paid to the Minister, which is the whole of his emoluments.
Upon reference to the 18th Sec. of the 18 and 19 Vic., cap. 128 (Burial Act) it
would seem that the obligation to keep closed Parish churchyard grounds is cast on
the Burial Board, and if so, any objection to the Churchwardens doing so and making
the payments can easily hereafter be remedied by the Burial Board directly carryingout
the necessary works or for the Churchwarden to continue to do so, the Burial
Board recouping the expenses to the Churchwarden.
The inhabitants generally have not refused to pay the rate. Some dozen of them
may have done so. The annexed copy of letter marked A has been sent to a few
ratepayers in answer to their requests to know what items were charged to the
Churchwardens' Accounts.
The Churchwardens' Accounts are audited by the Auditors of the Parish,
appointed under the Metropolis Local Management Act.
There is a District Churches Rate referred to in the letter A. The interest of
this Debt is paid direct by the Vestry, the Churchwardens having nothing to do
with it.
This debt is secured by mortgages, no time being fixed for payment.
It is presumed they could be compelled to take their money, on reasonable notice
being given for that purpose.
An Act was passed on the 31st July, 1868, 31 and 32 Vic., cap. 109, intituled
" An Act for the abolition of compulsory Church Rates." to which attention is directed