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Under "The Church Building Acts," and "The New Parishes Acts" the following arrangements have been made by the Commissioners, viz. :-

Twenty-four Districts have been constituted or assigned. See
Appendix, Nos. 21, 22 and 23.

A tabular statement showing the various classes of Districts, and the number of Districts in each class, which were formed by the late Church Building Commissioners during the period of the existence of that Board, and by the Ecclesiastical Commissioners up to the 1st of November, 1925, and also the classes and numbers of Districts formed by the Ecclesiastical Commissioners in the year preceding the 1st of November, 1926, is given in the Appendix, No. 24.

The boundaries of seventeen Districts or New Parishes have
been altered. See Appendix, No. 25.

Six Churches have been approved as the Churches for Districts.
See Appendix, No. 28.

In 133 cases Tables of Fees have been authorised. See Appendix,
No. 29.

One hundred and thirty-two Conveyances of sites for Churches, burial grounds, parsonage houses and glebe respectively have been accepted. See Appendix, No. 30.

The Rural Deaneries within certain Archdeaconries have been re-arranged. See Appendix, No. 31.

Under the Acts 6 & 7 Wm. IV, c. 77, and 5 & 6 Vict., c. 26, schemes have been passed for authorising improvements at the Episcopal Houses of Residence belonging to the Sees of Bath and Wells, Hereford and Ripon.

Under the Diocese of Winchester (Division) Measure, 1923, a Scheme has been passed dealing with Farnham Castle and Park.

In pursuance of the provisions of the Act 17 & 18 Vict., c. 116, a Schedule is annexed of all enfranchisements of copyholds effected by the Commissioners. See Appendix, No. 32.

Lists of the sales effected and of the leases granted with the sanction of the Commissioners, under the authority of the Ecclesiastical Leasing Acts, are given in the Appendix, Nos. 33, 34 and 35.

A list of Benefices for which Government Stocks and other Securities derived from the investment of purchase moneys under the provisions of the Glebe Lands Act, 1888, have been transferred into the name of the Commissioners is given in the Appendix, No. 36.

The particulars of certain grants voted by the Commissioners out of the moneys paid over to them under the provisions of the City of London Parochial Charities Act, 1883, will be found in the Appendix No. 37.

A list of the grants voted during the year out of the funds received by the Commissioners under the Will of the late Henry George White is given in Appendix, No. 38.

Under the Union of Benefices Act, 1860, two Schemes have been passed for effecting Unions of Benefices within the Metropolis. See Appendix, No. 39.

Under the Union of Benefices Measure, 1923, fifty-six Schemes have been passed for effecting Unions or other re-arrangements of Benefices or dealing with Churches outside the City of London. See Appendix, No. 40.

Copies of all Schemes and Representations prepared by the Commissioners and sanctioned and approved by His Majesty in Council and copies of all instruments sealed by the Commissioners and published in the "London Gazette," will be found in the Appendix, Parts II, III and IV.

Under the 11th Section of the Benefices Act, 1898 (61 & 62 Vict., c. 48), the Commissioners are to defray out of their Common Fund the expenses of the sittings of the Court constituted by the Act and the remuneration of its officers and all expenses incurred in respect of proceedings in the Court. The amount of the payments made to the Registrar and Clerk appears in the Common Fund Account. See Appendix, No. 1, page 2.

The Commissioner's Schemes of Pension Grants to retired Incumbents and unbeneficed Clergy came to an end, so far as the making of such grants by the Commissioners is concerned, under the Clergy Pensions Measure, 1926 on the 31st of December, 1926.

Under the Scheme relating to Incumbents of Benefices 241 new Pensions (of 751. each with few exceptions) were secured to retired Incumbents (and in certain cases to their successors in relief of the Pensions charged upon the incomes of Benefices under the Incumbents' Resignation Acts) during the period between the 31st of October, 1925 and the 31st of December, 1926, the aggregate charge thus created being 18,0671. per annum. A list of the grants secured during this period, shewing the proportions in which they have been divided between the retired Incumbents and their successors (when there have been such apportionments), appears in the Appendix, No. 13.

Under the Scheme relating to unbeneficed Clergy 28 Pensions (also of 751. each with few exceptions) have been granted during the same period. The aggregate amount is 2,0857. per annum. of the grants secured appears in the Appendix, No. 14.

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Under the two Schemes 131 Pensions ceased by death of the grantees and there was one withdrawal, the grantee having voluntarily offered to surrender the Pension upon becoming possessed of private means. Pensions amounting to 9,9021. per annum were thus released, and 1,048 Pensions amounting to 78,8701. per annum were subsisting on the 31st of December, 1926.

From that date the Commissioners will, in accordance with Sec. 19 (ii) and (iii) of the Clergy Pensions Measure, 1926, pay out of their Common Fund to the Clergy Pensions Board a sum of 100,000l. p.a. less the amounts required year by year to satisfy the Pen: ion Grants secured by the Commissioners before 31st December, 1926.

Under Sec. 19 (i) of the Measure investments equivalent to a capital sum of 350,000l. have been transferred by the Commissioners to the Pensions Board. Arrangements have been made for the collection. by the Commissioners on behalf of the Pensions Board of assessed contributions in a very large number of cases in accordance with Rule 5 of Schedule III to the Measure.

From the commencement of the Commissioners' Pension Grants Schemes (which will hereafter be administered by the Pensions Board under Sec. 1 (5) of the Clergy Pensions Measure, 1926), the number of Pension Grants made to retiring Incumbents (in the period 1908 to 1926) has been 2,119, and to unbeneficed clergy (in the period 1923 to 1926) has been 134, a total number of 2,253 Grants.

The following Measures of the National Assembly affecting the operations of the Ecclesiastical Commissioners and for the most part placing new obligations or new administrative duties upon the Commissioners have received the Royal Assent in the year, viz :-The Brislington Parishes (Transfer) Measure, 1926; The Rural Deaneries of Pontefract and Hemsworth (Transfer) Measure, 1926; the Parish of Manchester Division Act, 1850 (Amendment) Measure, 1926; the Ecclesiastical Commissioners' Measure 1926; and the Clergy Pensions Measure, 1926. By the First Fruits and Tenths Measure, 1926, the Ecclesiastical Commissioners (amongst others) are relieved from the payment of First Fruits and Tenths to Queen Anne's Bounty.

There is a considerable decrease in the amount brought into the year's account of the net rental of the Commissioners from their Estates. This is partly due to smaller gross receipts from agricultural lands and tithe rentcharge, mainly the consequence of sales and redemptions. There has been an improvement of income from London House Property due to the coming into possession of property hitherto outstanding on ground rent Leases and there has been a normal growth of ground rents on new building lettings. The principal fall in the receipts is in the Mineral Royalties, owing partly to diminished output of coal before the stoppage in the industry and partly to delay in payments due to the stoppage. The full effect of the stoppage is not shewn in the present Account, but will appear in that for the year to 31st

October next. Rental outgoings have increased especially in respect to rates and to expenditure in the year upon repairs, improvements and development (e.g., roads on building estates).

The income and expenditure of the Common Fund for the past year may be summarised as follows:-The net Rental of Estates for the year to 31st March, 1926 was 1,562,400l., from which must be deducted the sum credited in last year's account, viz., 111,000l. leaving 1,451,400l.; 50,500l. is brought into account in respect of the year to 31st March, 1927, Dividends and Interest produced 1,120,000. The addition of the balance brought forward, viz., 319,900l., makes the total available income 2,941,800l. Of this amount, 1,986,600l. was employed in payments to Benefices, Bishops and Chapters and in defraying other charges, including expenses of administration and income tax; 455,100l. was appropriated as capital for the further endowment of Benefices, &c.; 150,000l. was appropriated to complete the sum not exceeding 500,000l. which the Commissioners have undertaken to provide under the Ecclesiastical Dilapidations Measure, 1923; 80,000l. was transferred to the Minerals Depreciation Fund; the balance of 270,100l. was carried forward to the new account.

Grants amounting to 8,2561. p.a. have been made during the year to 120 Benefices in Public Patronage under the Regulations appended to the Commissioners 76th Report. The grants voted up to 31st October, 1926, amount to 147,8191. p.a. distributed over 3,075 Benefices.

Further grants amounting to 10,2751. p.a. have been made during the year, under the Regulation set out in Appendix No. 36 to the 77th Report, to 142 Benefices not in public Patronage on the patronage being declared incapable of sale. The grants voted up to 31st October, 1926, under these last mentioned regulations amount to 25,5301. p.a. distributed over 348 Benefices.

The grants made by the Commissioners since 1918, for the augmentation of Benefices solely on the ground of population according to the scales from time to time adopted have amounted in the aggregate to 318,4551. p.a. Distributed as under

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The Commissioners anticipate a surplus of income in the current year, and (after providing thereout a sum of 50,000l. as a first instalment towards the replacement of the sum of 350,000l. paid by them out of a capital account to the Clergy Pensions Board under the Clergy Pensions Measure, 1926), they propose to make an appropriation from the surplus of the capital sum of 450,000l. and to allocate this sum in the following classes of grants :

1.

2.

3.

250,0001. in meeting Benefactions offered in favour on Benefices by grants of capital for the augmentation of incomes, or towards providing or improving Parsonage Houses, and in meeting Benefactions for the provision of endowment funds for the maintenance of Assistant Curates for parishes where the population is not less than 5,000, and in other circumstances.

100,000l. in endowing New Districts with not more than 2501. per annum in accordance with regulations shortly to be issued.

100,000l. in meeting Local Claims.

During a period of eighty-six years, extending from 1840 (when the Common Fund was established) to the 31st of October last the Commissioners (in addition to their augmentations of Benefices in the Welsh Dioceses, the benefit of which has in the main been retained by the Church in Wales on Disestablishment) have permanently augmented or endowed upwards of 8,800 Benefices in the English Dioceses by annual payments charged on the Fund; by capital sums expended in the provision of Parsonage Houses, &c., and by the annexation of lands, tithe rentcharges, &c. The value of these grants exceeds 1,475,500l. per annum in perpetuity. The value of Benefactions, consisting of lands, tithe and other rentcharges, stock, cash, &c., secured to Benefices, and met for the most part by grants from the Commissioners, exceeds 347,300l. per annum in perpetuity, and in addition a sum of not less than 50,000l. per annum is contributed by Benefactors to meet temporary grants for Curates. The increased provision for the cure of souls in necessitous parishes in the English Dioceses thus resulting from the operations of the Commissioners exceeds in value 1,872,800l. per annum. In addition the Commissioners (apart from the capital sums of 350,000l. and 500,000l. respectively devoted to the establishment of the Clergy Pensions Scheme and the new Scheme for Ecclesiastical Dilapidations under the Measure of 1923) are paying 100,000l. p.a. in perpetuity towards the provision of Clergy Pensions.

All which is reported by the Ecclesiastical Commissioners for England.

In witness whereof the said Commissioners have hereunto set their Common Seal this Seventeenth day of March in the year One thousand nine hundred and twenty-seven.

L.S.

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