§ (1) The value of the existing interest of the holder of an ecclesiastical office in any property shall be taken to be the value as on the first day of January, nineteen hundred and thirteen of an annuity payable half-yearly, commencing on that date during the life of the person who was at that date holder of the office, of an amount equal to the annual value of the interest.
§ (2) In determining the value of such annuity as aforesaid, interest shall be calculated at the rate of 3é per cent, per annum, and the tables to be used shall be the Tables of Mortality of Government Life Annuitants (1912), subject however to such allowance as may be determined, in default of agreement between the Welsh Commissioners and the representative body, by an actuary appointed by the Judicial Committee of the Privy Council, after giving the parties, if they desire it, an opportunity of being heard, to be the proper allowance to be made on account of the greater longevity of the clergy as compared with other classes of the community, and on account of any prospective-decrease in the death rate.
2149§ (3) The annual value of the interest shall be taken to be—
- (a) if the interest is an interest in specific property, the annual income derived from that property; and
- (b) if the interest consists of a right to receive a fixed annual sum, the amount of that sum,
§ (4) The annual income derived from property shall be taken to be—
- (a) in the case of tithe rent-charge, the amount of the tithe rent-charge according to the septennial average in force at the date of Disestablishment, after deducting two and one-half per cent, on account of the cost of collection and the average amount paid during the three years preceding the passing of this Act on account of rates and land tax;
- (b) in the case of land which is at the date of Disestablishment subject to a contract of tenancy, the annual amount payable by way of rent under the contract by the tenant after deducting the amount of any fixed charges on the land and Land Tax (unless borne by the tenant) and, except where the contract is a repairing lease, after deducting 9 per cent, on account of repairs and other outgoings:
§ Provided that, if in any case the representative body so require, the annual income shall be taken to be—
§ (i) where the contract is a building lease of which less than sixty years remain unexpired, such amount as, in default of agreement, may be determined by arbitration having regard to the then present value of the reversion expectant on the determination of the lease; and
2150§ (ii) where the contract is a mining lease, such amount as, in default of agreement, may be determined by arbitration; and
§ (iii) where the contract is not a building or a mining lease, one twenty-fifth of the gross value of the land as determined for the purposes of Part I. of the Finance (1909–10) Act, 1910;
§ (c) in the case of land which, at the date of Disestablishment, is not subject to a contract of tenancy, the annual value of the land as ascertained at that date for the purposes of Schedule A of the Income Tax Acts, after deducting the amount of any fixed charges on the land:
§ Provided that, if in any case the representative body so require, the annual income shall be taken to be one twenty-fifth of the gross value of the land as determined for the purposes of Part I. of the Finance (1909–10) Act, 1910.
§ (5) For the purposes of this Schedule—
§ The expression "fixed charge" has the same meaning as in the Finance (1909–10) Act, 1910;
§ The expressions "building lease" and "mining lease" have the same meanings as in the Settled Land Act, 1882;
§ The expression "repairing lease" means a lease under which the tenant undertakes to bear the cost of repairs;
§ The expression "contract of tenancy" means a letting of or agreement for letting land for a term of years, or for lives, or for lives and years, or from year to year.
§ Question put, "That the Schedule be added to the Bill."
§ The House divided: Ayes, 275; Noes, 167.
2153| Division No. 574.] | AYES. | [11.12 p.m. |
| Abraham, William (Dublin, Harbour) | Barnes, G. N. | Buckmaster, Stanley O. |
| Abraham, Rt. Hon. William (Rhondda) | Barton, W. | Burke, E. Haviland- |
| Acland, Francis Dyke | Beale, Sir William Phipson | Burns, Rt. Hon. John |
| Adamson, William | Beck, Arthur Cecil | Burt, Rt. Hon. Thomas |
| Addison, Dr. Christopher | Benn, W. W. (T. Hamlets, St. George) | Buxton, Rt. Hon. Sydney C. (Poplar) |
| Agar-Robartes, Hon. T. C. R. | Bentham, G. J. | Byles, Sir William Pollard |
| Agnew, Sir George William | Bethell, Sir J. H. | Carr-Gomm, H. W. |
| Ainsworth, John Stirling | Birrell, Rt. Hon. Augustine | Cawley, Harold T. (Lanes., Heywood) |
| Alden, Percy | Boland, John Plus | Chapple, Dr. William Allen |
| Allen, Arthur A. (Dumbarton) | Booth, Frederick Handel | Clancy, John Joseph |
| Arnold, Sydney | Brace, William | Clough, William |
| Baker, H. T. (Accrington) | Brady, P. J. | Clynes, John R. |
| Baker, Joseph Allen (Finsbury, E.) | Brocklehurst, W. B. | Collins, Stephen (Lambeth) |
| Balfour, Sir Robert (Lanark) | Brunner, John F. L. | Compton-Rickett, Rt. Hon. Sir J. |
| Baring, Sir Godfrey (Barnstaple) | Bryce, J. Annan | Cornwall, Sir Edwin A. |
| Cotton, William Francis | Howard, Hon. Geoffrey | Pease, Rt. Hon. Joseph A. (Rotherham) |
| Craig, Herbert J. (Tynemouth) | Hudson, Walter | Phillips, John (Longford, S.) |
| Crawshay-Williams, Eliot | Hughes, S. L. | Pointer, Joseph |
| Crumley, Patrick | Illingworth, Percy H. | Ponsonby, Arthur A. W. H. |
| Dalziel, Rt. Hon. Sir J. H. (Kirkcaldy) | Isaacs, Rt. Hon. Sir Rufus | Priestley, Sir W. E. B. (Bradford, E.) |
| Davies, David (Montgomery Co.) | John, Edward Thomas | Primrose, Hon. Neil James |
| Davies, E. William (Eiflon) | Jones, Rt.Hon.sir D.Brynmor (Swansea) | Pringle, William M. R. |
| Davies, Timothy (Lincs., Louth) | Jones, Edgar (Merthyr Tydvll) | Radford, G. H. |
| Davies, Sir W. Howell (Bristol, S.) | Jones, H. Haydn (Merioneth) | Raffan, Peter Wilson |
| Dawes, James Arthur | Jones, J. Towyn (Carmarthen, East) | Raphael, Sir Herbert H. |
| De Forest, Baron | Jones, Leif Stratten (Rushcliffe) | Rea, Rt. Hon. Russell (South Shields) |
| Delany, William | Jones, W. S. Glyn- (T. H'mts.,Stepney) | Rea, Walter Russell (Scarborough) |
| Denman, Hon. R. D. | Joyce, Michael | Reddy, M. |
| Devlin, Joseph | Keating, Matthew. | Redmond, John E. (Waterford) |
| Dewar, Sir J. A. | Kellaway, Frederick George | Redmond, William (Clare, E.) |
| Dickinson, W. H. | Kennedy, Vincent Paul | Redmond, William Archer (Tyrone, E.) |
| Dillon, John | Kilbride, Denis | Rendall, Athelstan |
| Donelan, Captain A. | King, J. | Richards, Thomas |
| Doris, W. | Lambert, Rt. Hon. G. (Devon,S.Molton) | Richardson, Albion (Peckham) |
| Duffy, William J. | Lambert, Richard (Wilts, Cricklade) | Richardson, Thomas (Whitehaven) |
| Duncan, C. (Barrow-in-Furness) | Lardner, James Carrige Rushe | Roberts, Charles H. (Lincoln) |
| Duncan, J. Hastings (Yorks, Otley) | Law, Hugh A. (Donegal, West) | Roberts, G. H. (Norwich) |
| Edwards, Clement (Glamorgan, E.) | Leach, Charles | Roberts, Sir J. H. (Denbighs) |
| Edwards, Sir Francis (Radnor) | Levy, Sir Maurice | Robertson, John M. (Tyneside) |
| Edwards, John Hugh (Glamorgan, Mid) | Lewis, John Herbert | Robinson, Sidney |
| Elverston, Sir Harold | Low, Sir Frederick (Norwich) | Roch, Walter F. |
| Esmonde, Dr. John (Tipperary, N.) | Lundon, Thomas | Roche, Augustine (Louth) |
| Esmonde, Sir Thomas (Wexford, N.) | Lyell, Charles Henry | Roe, Sir Thomas |
| Essex, Sir Richard Walter | Lynch, A. A. | Rose, Sir Charles Day |
| Esslemont, George Birnie | Macdonald, J. M. (Falkirk Burghs) | Rowlands, James |
| Falconer, J. | McGhee, Richard | Rowntree, Arnold |
| Farrell, James Patrick | Macnamara, Rt. Hon. Dr. T. J. | Russell, Rt. Hon. Thomas W. |
| Ferens, Rt. Hon. Thomas Robinson | MacNeill, J. G. Swift (Donegal, South) | Samuel, Rt. Hon. H. L. (Cleveland) |
| Firench, Peter | Macpherson, James Ian | Scanlan, Thomas |
| Field, William | MacVeagh, Jeremiah | Sheehy, David |
| Fitzgibbon, John | M'Callum, Sir John M. | Sherwell, Arthur James |
| Flavin, Michael Joseph | McKenna, Rt. Hon. Reginald | Shortt, Edward |
| George, Rt. Hon. D. Lloyd | M'Laren, Hon. F.W.S. (Lincs.,Spalding) | Simon, Rt. Hon. Sir John Allsebrook |
| Gill, A. H. | M'Mlcking, Major Gilbert | Smith, Albert (Lanes., Clitheroe) |
| Glanvillc, Harold James | Marks, Sir George Croydon | Smith, H. B. L. (Northampton) |
| Goddard, Sir Daniel Ford | Marshall, Arthur Harold | Smyth, Thomas F. (Leitrim, S.) |
| Goldstone, Frank | Martin, Joseph | Strauss, Edward A. (Southwark, Wesh) |
| Greenwood, Granville G. (Peterborough) | Meagher, Michael | Sutherland, J. E. |
| Greenwood, Hamar (Sunderland) | Meehan, Francis E. (Leitrim, N.) | Sutton, John E. |
| Greig, Colonel J. W. | Middlebrook, William | Taylor, John W. (Durham) |
| Griffiths, Ellis J. | Millar, James Duncan | Taylor, Theodore C. (Radcliffe) |
| Guest, Major Hon. C. H. C. (Pembroke) | Molloy, M. | Taylor, Thomas (Bolton) |
| Guest, Hon. Frederick E. (Dorset, E.) | Molteno, Percy Alport | Tennant, Harold John |
| Gulland, John William | Mond, Sir Alfred Moritz | Thomas, J. H. |
| Gwynn, Stephen Lucius (Galway) | Money, L. G. Chlozza | Thorne, G. R. (Wolverhampton) |
| Hackett, J. | Mooney, J. J. | Thorne, William (West Ham) |
| Hall, F. (Yorks, Normanton) | Morgan, George Hay | Verney, Sir Harry |
| Hancock, John George | Morrell, Philip | Wadsworth, J. |
| Harcourt, Robert V. (Montrose) | Morison, Hector | Walsh, Stephen (Lancs., Ince) |
| Hardie, J. Keir | Morton, Alpheus Cleophas | Ward, John (Stoke-upon-Trent) |
| Harmsworth, R. L. (Caithness-shire) | Muldoon, John | Ward, W. Dudley (Southampton) |
| Harvey, A. G. C. (Rochdale) | Munro, R. | Warner, Sir Thomas Courtenay |
| Harvey, T. E. (Leeds, West) | Munro-Ferguson, Rt. Hon. R. C. | Wason, Rt. Hon. E. (Clackmannan) |
| Harvey, W. E. (Derbyshire, N.E.) | Needham, Christopher T. | Watt, Henry A. |
| Haslam, Lewis (Monmouth) | Nolan, Joseph | White, J. Dundas (Glasgow, Tradeston) |
| Havelock-Allan, Sir Henry | Norton, Captain Cecil W | White, Patrick (Meath, North) |
| Hayden, John Patrick | O'Brien, Patrick (Kilkenny) | Whitehouse, John Howard |
| Hay ward, Evan | O'Connor, T. P. (Liverpool) | Whittaker, Rt. Hon. Sir Thomas P. |
| Hazleton, Richard | O'Doherty, Philip | Whyte, A. F. (Perth) |
| Healy, Maurice (Cork) | O'Dowd, John | Wiles, Thomas |
| Healy, Timothy Michael (Cork, N.E.) | O'Grady, James | Wiikie, Alexander |
| Henderson, Arthur (Durham) | O'Kelly, Edward P. (Wicklow, W.) | Williams, J. (Glamorgan) |
| Henry, Sir Charles | O'Malley, William | Williams, Llewelyn (Carmarthen) |
| Herbert, General Sir Ivor (Mon., S.) | O'Neill, Dr. Charles (Armagh, S.) | Wilson, Rt. Hon. J. W. (Worcs., N.) |
| Higham, John Sharp | O'Shaughnessy, P. J. | Wilson, W. T. (Westhoughton) |
| Hinds, John | O'Shee, James John | Winfrey, Richard |
| Hobhouse, Rt. Hon. Charles E. H. | O'Sullivan, Timothy | Wood, Rt. Hon. T. McKinnon (Glas.,) |
| Hodge, John | Outhwaite, R. L. | Young, William (Perth, East) |
| Hogge, James Myles | Palmer, Godfrey Mark | Yoxall, Sir James Henry |
| Holmes, Daniel Turner | Parker, James (Halifax) | |
| Holt, Richard Dunning | Parry, Thomas H. | TELLERS FOR THE AYES.—Mr. W. Jones and Mr. Webb. |
| Hope, John Deans (Haddington) | Pearce, Robert (Staffs, Leek) | |
| Horne, C. Silvester (Ipswich) | Pearce, William (Limehouse) | |
| NOES. | ||
| Agg-Gardner, James Tynte | Astor, Waldorf | Banbury, Sir Frederick George |
| Anson, Rt. Hon. Sir William R. | Balrd, J. L. | Baring, Maj. Hon. Guy V. (Winchester) |
| Ashley, W. W. | Baker, Sir Randolf L. (Dorset, N.) | Barlow, Montague (Salford, South) |
| Barnston, Harry | Grant, J. A. | O'Neill, Hon. A. E. B. (Antrim, Mid). |
| Barrie, H. T. | Greene, W. R. | Orde-Powlett, Hon. W. G. A. |
| Bathunst, Charles (Wilts, Wilton) | Guinness, Hon. Rupert (Essex, S.E.) | Ormsby-Gore, Hon. William |
| Beach, Hon. Michael Hugh Hicks | Guinness, Hon. W.E. (Bury S.Edmunds) | Peel, Captain R. F. (Woodbridge) |
| Beauchamp, Sir Edward | Gwynne, R. S. (Sussex, Eastbourne) | Perkins, Walter F. |
| Beckett, Hon, Gervase | Hall, Frederick (Dulwich) | Peto, Basil Edward |
| Benn, Arthur Shirley (Plymouth) | Hall, Marshall (E. Toxteth) | Pole-Carew, Sir R. |
| Bennett-Goldney, Francis | Hardy, Rt. Hon. Laurence | Pollock, Ernest Murray |
| Bentinck, Lord H. Cavendish- | Harris, Henry Percy | Pretyman, Ernest George |
| Bigland, Alfred | Harrison-Broadley, H. B. | Quilter, Sir William Eley C. |
| Bird, A. | Helmsley, Viscount | Randies, Sir John S. |
| Blair, Reginald | Herbert, Hon. A. (Somerset, S.) | Rawlinson, John Frederick Peel |
| Boles, Lieut.-Colonel Dennis Fortescue | Howins, William Albert Samuel | Rawson, Col. R. H. |
| Boyle, William (Norfolk, Mid) | Hickman, Colonel T. E. | Rees, Sir J. D. |
| Boyton, James | Hill, Sir Clement L. | Remnant, James Farquharson |
| Bridgeman, W. Clive | Hills, John Waller | Roberts, S. (Sheffield, Ecclesall) |
| Burdett-Coutts, W. | Hill-Wood, Samuel | Rolleston, Sir J. D. |
| Burn, Colonel C. R. | Hoare, Samuel John Gurney | Royds, Edmund |
| Butcher, J. G. | Hope, Harry (Bute) | Rutherford, John (Lancs., Darwen) |
| Campion, W. R. | Hope, James Fitzalan (Sheffield) | Rutherford, Watson (L'pool, W. Derby) |
| Carlile, Sir Edward Hildred | Hope, Major J. A. (Midlothian) | Salter, Arthur Clavell |
| Cassel, Felix | Home, Edgar (Surey, Guildford) | Samuel, Sir Harry (Norwood) |
| Cator, John | Hunt, Rowland | Sanders, Robert A. |
| Cave, George | Hunter, Sir C. R. | Scott, Sir S. (Marylebone, W.) |
| Cecil, Evelyn (Aston Manor) | Ingleby, Holcombe | Spear, Sir John Ward |
| Cecil, Lord Hugh (Oxford Univ.) | Jardine, Ernest (Somerset, East) | Stanier, Beville |
| Chaloner, Col. R. G. W. | Kerr-Smiley, Peter Kerr | Stanley, Hon. G. F. (Preston) |
| Clay, Captain H. H. Spender | Kerry, Earl of | Starkey, John R. |
| Clive, Captain Percy Archer | Kimber, Sir Henry | Stewart, Gershom |
| Clyde, J. Avon | Kinloch-Cooke, Sir Clement | Talbot, Lord E. |
| Coates, Major Sir Edward Feetham | Knight, Captain E. A. | Terrell, G. (Wilts, N.W.) |
| Cooper, Richard Ashmole | Kyffin-Taylor, G. | Terrell, H. (Gloucester) |
| Courthope, G. Loyd | Lane-Fox, G. R. | Thomson, W. Mitchell- (Down, N.) |
| Craig, Ernest (Cheshire, Crewe) | Larmor, Sir J. | Touche, George Alexander |
| Craig, Captain James (Down, E.) | Law, Rt. Hon. A. Bonar (Bootle) | Tullibardine, Marquess of |
| Craig, Norman (Kent, Thanet) | lawson, Hon. H. (T. H'mts, Mile End) | Vaientia, Viscount |
| Craik, Sir Henry | Lewlsham, Viscount | Ward, A. S. (Herts, Watford) |
| Crichton-Stuart, Lord Ninian | Locker-Lampsoll, O. (Ramsey) | Warde, Col. C. E. (Kent, Mid) |
| Cripps, Sir Charles Alfred | Lockwood, Rt. Hon. Lt.-Col. A. R. | Wheler, Granville C. H. |
| Dalrymple, Viscount | Long, Rt. Hon. Walter | White, Major G. D. (Lanes., Southport) |
| Doughty, Sir George | Lowe, Sir F. (Birm., Edgbaston) | Williams, Col. R. (Dorset, W.) |
| Duke, Henry Edward | Lyttelton, Rt. Hon. A. (S. Geo.,Han. S.) | Willoughby, Major Hon. Claud |
| Eyres-Monsell, B. M. | Lyttelton, Hon. J. C. (Droitwich) | Wills, Sir Gilbert |
| Falle, Bertram Godfray | M'Neill, Ronald (Kent, St. Augustine's) | Wood, John (Stalybridge) |
| Finlay, Rt. Hon. Sir Robert | Meysey-Thompson, E. C. | Worthington-Evans, L. |
| Fitzroy, Hon. Edward A. | Mildmay, Francis Bingham | Wright, Henry Fitzherbert |
| Fleming, Valentine | Mills, Hon. Charles Thomas | Yate, Col. Charles Edward |
| Forster, Henry William | Morrison-Bell, Capt. E. F. (Ashburton) | Yerburgh, Robert A. |
| Gibbs, G. A. | Mount, William Arthur | Younger, Sir George |
| Gilmour, Captain John | Neville, Reginald J. N. | |
| Gladstone, W. G. C. | Newdegate, F. A. | |
| Goldsmith, Frank | Newman, John R. P. | TELLERS FOR THE NOES.—Mr. Fell and Col. Pryce-Jones |
| Gordon, Hon John Edward (Brighton) | Newton, Harry Kottingham | |
| Goulding, Edward Alfred | Nicholson, William G. (Petersfield) |