The clergyman has no right to go behind the decision of the coroner's jury. As Dr. Burn says, "The minister of the parish hath no authority to be present at viewing the body or to summon or examine witnesses; and, therefore, he is neither entitled nor able to judge in the affair, but may well acquiesce in the public determination without making any private inquiry” (c). SUPREMACY. By Queen Elizabeth's Act of Supremacy, whoever refused to take an oath acknowledging the queen's supreme power in all matters civil as well as ecclesiastical was incapacitated from holding any office or benefice; but this Act has now been repealed so far as relates to benefices, curacies, lectureships, or preacherships (d); and the oath of supremacy has been changed into an oath of allegiance only (e). This change does not alter the fact that the sovereign is the head of the Church of England. SURPLICE, a white linen gown with wide sleeves, probably the most ancient vestment used by the Church, though the name dates only from about the twelfth century (ƒ). It was much objected to by the Puritans after the Reformation; but was made compulsory by the Advertisements of 1566. This caused a large secession from the Church. The feeling on the question was so strong that in 1689 the commissioners appointed to revise the Prayer Book, with a view to the relief of Protestant Dissenters, proposed the substitution of the following rubric for the existing one:-" Whereas the surplice is appointed to be used by all ministers in performing Divine offices, it is hereby declared that it is continued only as being an ancient and decent habit. But if any minister shall declare to his bishop that he cannot satisfy his conscience in the use of the surplice, in that case the bishop shall dispense with his using it, &c." (g). This recommendation was never (c) 1 Burn, 267. (d) 28 & 29 Vict. c. 122, and see sect. 9. sched.; (e) 31 & 32 Vict. c. 72, s. 8. See OATH. (f) See ALB. (g) For the details and history of the Comprehension Bill of 1689, see Macaulay's Hist. of Eng. Vol. I., c. 11. It was proposed that a decla carried into effect, and the surplice is still compulsory, save that by custom the black gown may be worn for sermon or lecture. (See Vestments.) SURPLICE FEES are fees payable to the clergy on burials (q. v.) and marriages (q. v.), and formerly on baptisms (q. v.). It has been said that surplice fees are only due by immemorial custom, and that an express contract to pay such a fee is void; but the current of authorities is the other way (h). SURROGATE, one that is substituted or appointed in the room of another, as by a bishop, chancellor, judge, &c., especially an officer appointed to dispense licences to marry without banns. (See JUDGES.) SUSPENSION. A punishment inflicted on the clergy for offences of a lighter character, and during which they cannot exercise their offices or take the profits of their benefices. A sentence of suspension ab officio et a beneficio is, therefore, a sentence of degradation (q. r.) and deprivation (q. v.) of a temporary nature (i). It has been held that the profits, during a suspension, go to the bishop as chief pastor of the church, and, subject to providing for the services, for his own use (k). This, however, seems inconsistent with the principle of the law abolishing commendams (q. c.). The proper destination of the profits would be Queen Anne's Bounty, or local charities, whither, no doubt, the money usually finds its way. Suspension is usually, but not necessarily, supplemented by sequestration (q. v.). ration similar to the "Declaration of Assent" (q. v.) should be adopted; that Presbyterian ministers might, without reordination, become priests of the Established Church of England; that the sign of the cross, and godfathers and godmothers, at baptisms might be dispensed with; and that persons who had a scruple about receiving the Eucharist kneeling might receive it sitting. (h) Nevill v. Bridger (1874), L. R. 9 Ex. 214, and cases there cited. (i) Gib. 1047; Morris v. Ogden (1869), L. R. 4 C. P. 687. (k) Bunter v. Cresswell (1850), 19 L. J. Q. B. 357; Re Thakeham (1871), L. R. 12 Eq. 494. Suspension of the laity from attendance at the services of the church (ab ingressu ecclesia) is now obsolete (7). SYNOD, any assembly, council, or convocation of ecclesiastical persons, from a council of the Universal Church to a diocesan meeting. The Churches of Russia and Ireland are governed by synods; also the Church of Scotland, in which the synod is composed of several presbyteries. What is known as the Synod of England consists of the two convocations or provincial synods of Canterbury and York, assembled in the name of Christ and by royal authority. This forms the true Church of England by representation, but its decrees have no force unless they are made and ratified by the "King's Majesty's supreme authority" (m). PanAnglican synods or conferences have been held of late years consisting of bishops of the Anglican communion throughout the world. In the primitive Church the laity were present at all synods (n). TAXES. Ecclesiastical property, in addition to its liability for first-fruits and tenths, is, like other property, subject to the usual rates and taxes. Poor rates have been imposed on the clergy, not only in respect of their glebes, but also in respect of their tithes, even tithes of fish, and apparently even oblations and pensions (o). There does not appear, however, to be any authority for the rating of surplice fees (p). Also the money payments substituted for tithes in the city of London are not rateable to the poor rate (9). Tithe, tithe rentcharge, or any composition in lieu of tithe, is subject to all parliamentary, parochial, county, and other rates, charges, and assessments, unless expressly exempted (→). (1) See EXCOMMUNICATION. (m) Cans. 139-141. And see CANON LAW. (n) Salkeld, 412. (0) See 42 Geo. 3, c. 116. (p) Phill. E. L. 1746. (9) Esdaile v Assessment, &c. (1887), 19 Q. B. D. 431. And see TITHES. (r) 6 & 7 Will. 4, c. 71, ss. 69, 70; Mitchell v. Fordham (1827); 6 B. & C. 274. These were formerly assessed upon the occupier of the land out of which the rentcharge issued, and might have been recovered from him as if they were poor rate. The occupier could deduct such payment from the next rent payable to his landlord, leaving him to recover it from the owner of the rentcharge (s). But this provision is now repealed by the Tithe Act, 1891, by which it is enacted that "(1) Any rate to which tithe rentcharge is subject shall be assessed on and may be recovered from the owner of the tithe rentcharge, in the like manner and by the like process as on and from any occupying ratepayer; and so much of any Act as authorizes any rate on tithe rentcharge to be assessed on or recovered from the occupier of any lands out of which the tithe rentcharge issues is hereby repealed. (2) If the collector of the rate satisfies the county court that he is unable to recover in manner aforesaid any rate assessed on the owner of any tithe rentcharge, the Court may, after such service on the owners of the tithe rentcharge, and of the lands out of which the tithe rentcharge issues, as may be prescribed, and after hearing such owners, if they appear and desire to be heard, order the owner of the lands to pay such tithe rentcharge to the collector until the amount of the rate, and any costs allowed by the Court, are fully paid; and the order may be executed as if it were an order under this Act for the payment of a sum due on account of the tithe rentcharge. (3) The Court may, if satisfied that the circumstances justify it, make such order as aforesaid in respect of any future rate, either generally or during the time limited by the order. (4) The expression 'rate' in this section means a poor rate, highway rate, general district rate, borough rate, and every other rate assessed on an owner of tithe rentcharge by a public authority for public purposes; and the expression 'collector' means the overseer, surveyor of highways, rate-collector, or other person authorized, for the time being, to collect the rate" (t). (8) 6 & 7 Will. 4, c. 71, s. 70. (t) 54 & 55 Vict. c. 8, s. 6. Also when the rentcharge exceeds two-thirds of the annual value of the land, and there is a remission in consequence, there is a corresponding remission of any then current rate (u). Tithe rentcharge is rated to the poor rate upon its net annual value. In estimating this, deductions are allowed for the expenses "necessary to maintain the property in a state to command such rent" (x); but the rateable value to the poor rate must not be confounded with the remunerative value to the incumbent (y); the idea being that the rateable value of the rentcharge is such a sum as the tithes might reasonably be expected to let for from year to year free of tenant's rates and taxes, and deducting ecclesiastical dues (). The only deductions allowed are those which can be found. in the Act itself, or arise from some principle of law applicable to all cases (a). Such are:-the necessary and perhaps the usual legal or other expenses of collection (b); losses by non-payment; the usual tenant's rates and taxes, including property tax, lighting rate, and general rate; and the proportion of first-fruits, tenths, and ecclesiastical dues, in the ratio of the rent-charge to the total emoluments of the living. But curate's stipend and land tax may not be deducted (y). Incumbents are also rateable for the repair of highways (c), and to general and lighting rates. Formerly the clergy taxed themselves (d). TEN COMMANDMENTS, must be set up on the east end of every church and chapel where the people may best see and read the same, and other chosen sentences should be written upon the walls of the said churches and chapels in places (u) See sect. 8, under TITHES. (x) 6 & 7 Will 4, c. 96, s. 1. (y) Queen v. Sherford (1867), L. R. 2 Q. B. 503. As to old law, see Reg. v. Goodchild (1858), E. B. & E. 1. (z) Queen v. Capel (1840), 9 L. J. Q. B. 328; 6 & 7 Will. 4, c. 96, s. 1. (a) Mersey Docks, &c. (1865), 11 H. L. C. at p. 511. (b) Stevens v. Bishop (1888), 20 Q. B. D. 442, p. 448. (c) See 5 & 6 Will. 4, c. 50. |