City of London (Tithes) Act 1947

JurisdictionUK Non-devolved
Citation1947 c. xxxi
io & ii
GEO.
6. City of London [Tithes) Ch. xxxi.
Act, 1947.
CHAPTER xxxi.
An Act for extinguishing tithes and tithe rates and other
payments by way or in lieu of tithes in the city of
London and for other purposes. [3*st July 1947.]
W
HEREAS the city of London (hereinafter called " the
city ") is divided for divers purposes among the
parishes mentioned in the First Schedule to this Act (herein-
after called " the scheduled parishes ") and those purposes
were excepted from among the purposes for which under
the City of London (Union of Parishes) Act 1907 the parishes 7 Edw. 7.
and places specified in the schedule to that Act were by that c. cxl.
Act united to form one parish called " the parish of the city
of London ":
And whereas in most of the scheduled parishes there are
payable sums such as are comprehended under the expression
'' tithes '' as defined in this Act and'the same are in most cases
payable for the maintenance and benefit of the incumbents of
parish churches but in certain cases are payable for other
church purposes or to lay impropriators:
And whereas many Acts of Parliament have been passed
authorising regulating and providing for the levy and collec-
tion of or otherwise relating to the tithes of which Acts so far as -
they are known or can be ascertained a list is set forth in the
Second Schedule to this Act:
And whereas by the London (City) Tithes (St. Botolph
Without Aldgate) Act 1881 as amended and extended by the 44
&
45 vict.
Saint Botolph Without Aldgate Tithe Rate Act 1888 provision c. cxcvii.
was made for the extinguishment of all tithes and sums of 51
&
52 Vict
money in lieu of tithes arising or growing due in the parish of c-lxis-
Saint Botolph Without Aldgate in consideration of the pay-
ment to the tithe owner of an annual sum of money, to be
levied by rates to be called tithe rates on the persons rateable
A
i
Ch. xxxi. City of London {Tithes) 10 & n
GEO.
6.
Act, 1947.
to the poor rate in respect of buildings in the said parish so
rateable (subject to certain exceptions) and to be assessed on
the annual rateable value of such buildings for poor rate and
provision was also made for enabling owners or occupiers oi
buildings assessed to the said tithe rates to redeem the same:
10
Edw. 7.
&
And whereas by the City of London (Tithes and Rates) Act
1 Geo. 5. .
XgI0
provision was made for the purchase by the mayor and
c- xxx- commonalty and citizens of the city from the then tithe owner
of the annual sum payable under the said Act of 1881 as
amended and extended by the said Act of 1888 and for the
borrowing by the said mayor and commonalty and citizens
of the money requisite for that purpose and for vesting in the
mayor aldermen and commons of the city in common council
assembled the right to levy (as an addition to the general rate)
the tithe rates under the said Acts of 1881 and 1888 so far as
was necessary to provide the interest and repayment instal-
ments in respect 01 the money so borrowed and the other ex-
penses of executing the said Act of igio: .
And whereas the tithes formerly payable and leviable in
certain other scheduled parishes or in respect of particular
hereditaments therein have been redeemed and are no longer
payable:
And whereas the amounts of the tithes payable in relation
to the scheduled parishes respectively and the basis on which
they are assessed and levied upon the hereditaments in those
parishes and the method and cost of their collection have in
the past differed widely in regard to different parishes and such
differences have given rise to difficulties and discontents:
And whereas by reason of the destruction of property in the
city during the recent war the disparity of conditions between
different parishes and the difficulty of collecting the tithes and
the extent of the burden falling upon many persons and here-
ditaments in respect of the tithes have greatly increased and
it is anticipated that in regard to the work of replanning and
reconstruction in the city consequent upon the war the exist-
ence of the tithes and the arrangements for levying and
collecting the same will give rise to further difficulties and
complications:
And whereas in the case of the parish of Saint Lawrence
Pountney the tithes form part of the City Church Fund com-
prised in the London Parochial Charities (administered under
a scheme of the Charity Commissioners ratified by an Order
in Council dated the twenty-third day of February one thou-
sand eight hundred and ninety-one) and are vested in the
trustees of the London Parochial Charities:
. And whereas it is expedient in the circumstances herein-
before set forth that the tithes throughout the city should be
2

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