s. 28, makes no difference in the creation of an annuity in this respect (e). But the grant to a person of an annuity for a term of years, or pur autre vie, or until a certain event, as the death or marriage of another, without further limitation, is not also impliedly limited to the life of the annuitant; and if he die within the term his executors will take the continuance of the annuity (f). The grant of an Annuity for annuity to children "for their maintenance and educa- maintenance. tion" is construed as giving them the annuity for their lives, and not during minority only; because "maintenance would certainly last beyond minority, and education would not necessarily end with minority" (g). A direction to trustees or executors to purchase an Trust to purchase annuity. annuity for a person is presumptively construed as an annuity for life only; but if the trust be to apply certain property, or the proceeds of the sale of property, in the purchase of an annuity of a certain amount for a person, it is presumptively a perpetual annuity (h). A direction. merely to appropriate sufficient property to answer an annuity is not sufficient to extend it beyond the life of the annuitant (i); nor is a charge of the annuity upon property generally, for the property may be equally susceptible of a charge of an annuity for life or in fee, and there is no presumption that the duration of an annuity should correspond with the limits of the estate charged (j).-A gift Gift of annual of the annual income of property, or of a certain amount of the income is an absolute gift of the property out of which it issues, in perpetuity (k). v. Roberts, Cr. & Ph. 274; Yates v. Maddan, 3 Mac. & G. 532. See Mansergh v. Campbell, 3 D. & J. 237; 28 L. J. C. 61. (e) Nicholls v. Hawkes, 10 Hare, 342; 22 L. J. C. 255. (f) Savery v. Dyer, Ambl. 139; Re Ord, L. R. 12 Č. D. 22. (g) Wilkins v. Jodrell, L. R. 13 C. D. 564; 49 L. J. C. 26. (h) Kerr v. Middlesex Hospital, 2 D. M. & G. 575. (i) Kindersley, V.-C., Bignold v. Giles, 4 Drew. 343; 28 L. J. C. 358; Re Grove's Trusts, 1 Giff. 74; 28 L. J. C. 536; Re Taber, 51 L. J. C. 721. (j) Wilson v. Maddison, 2 Y. & C. C. 372. See Mansergh v. Campbell, 3 D. & J. 237; 28 L. J. C. 61. (k) Stokes v. Heron, 12 Cl. & F. 161; Blewitt v. Roberts, Cr. & Ph. 280; Pawson v. Pawson, 19 Beav. 146; 23 L. J. C. 954. income. Charge of annuity in administra tion of assets. Priority. Annuities given by will are in general treated as legacies, of the value of the annuity estimated at the testator's death (7). So, under a direction in a will to buy an annuity for a person, whether for life or in perpetuity, the annuitant is entitled to have the money value instead of the annuity, which he would himself be able to sell and convert into money (m). And if the annuitant die before the annuity is bought, his personal representative becomes entitled to the value ("). Hence in the administration of assets the personal estate is primarily liable to pay annuities, in the absence of intention appearing in the will to the contrary; and a mere charge of the annuity upon the real estate is not sufficient to show a contrary intention (o). But an annuity may be charged upon certain land primarily, by way of what is called a demonstrative legacy, with recourse to the personal estate only in case of deficiency of the land specifically charged therewith (p); or it may be charged exclusively upon land, as in the form of a rent charge upon specific land, with powers of distress and entry (7); or it may be charged proportionately upon both the real and personal estate, which is impliedly the case where they are constituted a mixed fund for payment of charges (r).-An annuity has no priority over other legacies merely because it is charged upon land, or secured by powers of distress and entry. An annuity bequeathed in bar of dower was held to have priority, if there were in fact any dowable lands discharged by it; but not otherwise (s). (1) Ward v. Grey, 26 Beav. 491; 29 L. J. C. 74; Malins, V.-C., Roper v. Roper, L. R. 3 C. D. 720. (m) Stokes v. Cheek, 28 Beav. 620; 29 L. J. C. 922; Re Browne's Will, 27 Beav. 324. (n) Day v. Day, 1 Drew. 569; 22 L. J. C. 878. (0) Boughton v. Boughton, 1 H. L. C. 406; Yonge v. Furse, 20 Beav. 380; 24 L. J. C. 643; Re Muffett, Weekly Notes, 1888, p. 185. (p) Mann v. Copland, 2 Madd. 223; Vickers v. Pound, 6 H. L. C. 885; 28 L. J. C. 16; Paget v. Huish, 1 H. & M. 663; 32 L. J. C. 468. (g) Poole v. Heron, 42 L. J. C. 348; Patching v. Barnett, 51 L. J. C. 74. (r) Allan v. Gott, L. R. 7 Ch. 439; 41 L. J. C. 571. (s) Roper v. Roper, L. R. 3 C. D. 714. By the Act for the better protection of purchasers, 18 Registration Vict. c. 15, s. 12 (substituted for the statutes 17 Geo. III. and rent of annuity c. 26, and 53 Geo. III. c. 141, which provided for the charge. registration of annuities and rent charges), it is enacted that:-"Any annuity or rent charge granted after the passing of this Act, otherwise than by marriage settlement, for one or more life or lives, or for any term of years or greater estate determinable on one or more life or lives, shall not affect any lands, tenements or hereditaments, as to purchasers, mortgagees or creditors," unless and until a memorandum of the same shall be registered to the effect and in the manner provided in the Act. Sect. 14 provides that the Act shall not extend to require the registry of annuities or rent charges given by will.—The enactment does not obviate the effect of notice; and a grant of an annuity or rent charge, not registered, is not therefore void against a purchaser or mortgagee who takes the land with notice of the charge, but the annuitant retains his priority (t). An agreement to grant an annuity is not within the statute, and may be specifically enforced against the grantor or his representatives, as against creditors, without registration (u); and a bond securing payments of interest upon a principal debt is not within the statute (r). (t) Greaves v. Tofield, L. R. 14 C. D. 563; L. R. 50 C. 118. (u) Nield v. Smith, 14 Ves. 491. (e) Best, J., Winter v. Mouseley, 2 B. & Ald. 806. Tithe rent charge. Valuation of tithe. § 3. TITHE RENT CHARGE. Tithe rent charge-Commutation Act. Valuation and apportionment of tithe. Corn average-valuation of rent charge. Discharge of tithe and substitution of rent charge. Remedy by distress-by writ of possession-no remedy by sale. Tithe rent charge as freehold estate-tithe rent charge upon copyhold. Grant or lease of land subject to rent charge-liability of tenant to By the "Act for the Commutation of Tithes in England and Wales," 1836, 6 & 7 Will. IV. c. 71, a special kind of rent charge was created, in commutation of the ancient prescriptive charge of tithe upon the produce of land. The Act abolished tithe, and substituted a rent charge based upon statutory authority and subject to statutory rules; thereby superseding the earlier law of tithe, which, therefore, has no longer any practical interest. The following are the principal results and provisions of the Commutation Act (a). Under sect. 37, the clear average value of the tithes of every parish, according to the average of seven years (a) A Bill is now before Parliament, entitled "The Tithe Rent Charge Recovery and Variation Bill," which, if passed into an Act, will make material alterations in the law relating to the tithe rent charge, as stated above. The chief proposed alterations are, the abolition of distress for the recovery of tithe rent charge; and the substitution of proceedings in the County Court, involving an inquiry into the net profits of the land to the owner, to the amount of which the rent charge is to be restricted; upon which proceedings the judge may make an order for payment, to be enforced by a receiver, but not personally against the owner or occupier, nor by sale of the land. An alternative remedy is by injunction to the occupier to pay the rent charge due, and not to pay any rent to the landlord until the rent charge has been paid to the tithe owner. The Bill further proposes to assess the rent charge in future upon a triennial average of prices, instead of the septennial average provided by the Tithe Commutation Act. ment. preceding, was awarded "as the sum to be taken for calculating the rent charge to be paid as a permanent commutation of the said tithes." Under sects. 50-55, the Apportiontotal amount awarded for every parish was apportioned among the lands of the parish, having regard to their average titheable produce and productive quality, and a draft apportionment was made stating "the name or description and the quantity of the several lands; the names and description of the several proprietors and occupiers thereof; and the amount charged upon the said several lands, and to whom and in what right the same shall be respectively payable." And sect. 57, "that Valuation of rent charge. Sect. 56 provided that immediately after the passing of Corn average. the Act, and in the month of January in every year an advertisement should be inserted in the London Gazette, "stating what has been during seven years then next preceding the average price of an imperial bushel of British wheat, barley, and oats, computed from the weekly averages of the corn returns.” every rent charge charged upon any lands by any apportionment shall be deemed to be of the value of such number of imperial bushels of wheat, barley, and oats, as the same would have purchased at the prices so ascertained by the advertisement published immediately after the passing of this Act, in case one third part of such rent charge had been invested in the purchase of wheat, one third part in the purchase of barley, and the remaining third part thereof in the purchase of oats; and the respective quantities of wheat, barley, and oats, so ascertained shall be stated in the draft of every apportionment" (b).-By the "Corn Returns Act, 1882," 45 & 46 Vict. c. 37, s. 9, the Board of Trade is required to cause to be published in the London Gazette the weekly, (b) In the following year, 1837, it was declared by statute, 1 Vict. c. 69, s. 7, "that the prices at which the conversion from money into corn is to be made, according to the provisions of the said Act, are |