Croclforcrs Clerical Directory, 1907. (Horace Cox. 20a.) — Croceford is a
well-known institution of which it is needless to say much. It is acknowledged that it contains information which cannot be found elsewhere. We see that this year's issue, the thirty-ninth, keeps up to its high standard of completeness and accuracy. A few words may ho said about some matters referred to in the preface. One of these is "Clergy Pensions." The cause is certainly not supported as one might expect it to be. One reason is the indignation of the laity at certain evils in the patronage system. A number of livings, not very large—there are possibly a thousand in all—are made objects of sale and barter, in which the element of responsibility does not come in, and where transactions closely bordering on simony commonly take place. One result is that men whom no other religions community would tolerate are thrust into important positions. Another matter is the taxation of Easter offerings,. The resolve of the Income-tax authorities to appeal as long as appeal is possible is questionable. They do it with the public purse at their command-; their opponents risk their own resources. The refusal to allow the deduction of pensions paid, according to law, to a former incumbent is another hardship. (We would remind the clergyman who complains of being assessed on his tithe rent Charge that Somerset House will return what hat been 'paid on rates and other allowed deduotions.' The tithe-payer is assumed in the first instance, and must recoup him- self from the tithe-owner, but the latter has no difiloulti in recovering it.) Does not "D" in the index mean, not "Donative," as the editor says, but "Discharged in the King's Books ?rem the payment of Firstfruits and Tenths "2—We may mention at the same time The Clergy. List (Kelly's Directories, 12s: Od.), with its ample official information—a respect in which-, for com- pleteness and accuracy, it leaves nothing to be desired—but not attempting to supply the personal details which make the speciality of Crockford. There is one point, however, in which there is some perplexity, and that is value, gross and net. We have compared five livings of the same name (p. 11). In every one of them the stet income is higher in The Clergy List than it is in Crockford. The figures are .2285, £275 ; £285, .2225; .2114, £288; 4124, £105; .2310, .2200. This last is a very serious differ- ence. It is a case of a benefice wholly depending upon the rent of glebe. Two hundred and seveuty-three acres of glebe in an Eastern county suggest as more probable the lower figure. The lower figures, it must be remembered, are given almost always by the incumbent.
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