effected either by a parochial agreement, confirmed by the Commissioners, or compulsorily by their award. In the latter case, the Tithe Commissioners ascertained the clear annual value of the tithes of the parish, according to the average of the seven years prior to Christmas 1835. The original amount, whether ascertained by agreement or award, was afterwards apportioned among the separate lands of the parish. This apportionment might be voluntary or compulsory. In either case two copies were made and sealed by the Commissioners, one of which was deposited with the incumbent and churchwardens and the other with the registrar of the diocese. persons interested may have access to any such copy on payment of 2s. 6d., and have the right to extracts from any such copy on payment of 3d. for each seventy-two words. All The annual amount payable is ascertained as follows: First find the quantities of wheat, barley, and oats which would be equivalent to the original amount of the rent charge, supposing one-third of the amount to be invested in wheat, one-third in barley, and one-third in oats, the prices per bushel being taken according to the original septennial average at 7s. 01d. for wheat, 3s. 114d. for barley, and 2s. 9d. for oats; then find the cost of these quantities of wheat, barley, and oats, the prices being taken at the average of the prices of these three kinds of British corn for the seven years preceding the year in which the tithe rent-charge is payable. These prices are published in the London Gazette, and the calculation can obviously be made once for all, by finding the rent-charge in any given year which is equivalent to an original rent-charge of £100, and the amount payable in respect of any plot of land can then be ascertained by simple proportion. The Tithe Commissioners are now represented by the Board of Agriculture, who have succeeded to all their powers. Alteration of Apportionments.—The Board are able to alter apportionments in certain cases; thus, where land charged with one entire rentcharge has become vested in several owners, the Board may, on the application of any of such owners, and with the consent of two justices, split up the apportionment, but no rent-charge may be subdivided so that any subdivision shall be less than five shillings. They may also, upon the request of any landowner, without the consent of justices, alter the apportionment on lands belonging to a single owner (5 & 6 Vict. c. 54, sec. 14), but no close of land can be charged with any rent-charge on account of tithes of any other land unless the value of the close is at least three times the value of the whole rent-charge, nor can any close be charged with a smaller rent-charge than five shillings. Recovery of Tithes.-The owner must be applied to for payment of the rent-charge (Tithe Act, 1891, 54 & 55 Vict. c. 8, sec. 1), and any contract made on or after 26th March 1891, with a view of throwing the liability on the occupier, is void. But the liability is not a personal one (Tithe Act, 1891, sec. 2 (9)), consequently no one can be ordered by the Court to pay tithes or be imprisoned for refusal to pay them. Nothing can be done till the rent-charge is three months in arrear, and then the titheowner or his agent, who need not be a solicitor, may file with the Registrar of the County Court a notice in the form in the Appendix to the Tithe Rent-charge Recovery Rules, 1891, and as many duplicates as there are copies to be served. The registrar appoints a day for hearing, and serves the notices. The respondent may give notice of opposition, in which case the Court, having heard both sides, may order the sum claimed, or so much as appears to be due, to be recovered with costs. If no notice be received and the amount be not paid into Court, the Court will order the sum claimed to be recovered. The method of recovery where the owner is also occupier is as follows:An officer appointed by the Court distrains on the property, and if no sufficient distress is found, the officer makes a report to that effect. In this case the titheowner is entitled to a writ of possession commanding the sheriff to put him in possession of the lands until the arrears of rent-charge and costs, are paid. When the owner is not the occupier, a receiver of the rents and profits is appointed by the Court. His duty is to receive the rents and profits, and pay thereout the arrears of tithe rent-charge and costs. Tithe rent-charge can only be recovered if proceedings are taken within two years from the time it becomes payable. Thus, if tithe rent-charge is payable half-yearly on 1st January and 1st July in each year (as it usually is), and proceedings are taken on 31st April 1904, the payments due on the 1st July 1902, 1st January 1903, 1st July 1903, and 1st January 1904 are the only ones that could be recovered. Redemption.-Application may be made to the Board of Agriculture for redemption (1) When the land has been taken for places of worship, cemeteries, schools under the Elementary Education Acts, town-halls, court-houses, gaols, lunatic asylums, hospitals, or any other public buildings, or under the Artisans Dwellings Act 1875, or for sewage farms, or construction of sewers or sewage works, or gas or waterworks, or for enlarging or improving premises used for any of the before-mentioned purposes. The application must be made by the persons in possession of the land before it is applied to any of those purposes, and the rent-charge is redeemable for twenty-five times its amount. (2) When the land is charged with a rent-charge not exceeding £1. In this case the application may be made by the landowner, and the rentcharge is redeemable, if the Board see fit, for twenty-five times its amount. (3) When the land is charged with a rent-charge exceeding £1. In this case the application must be made by the landowner and titheowner jointly, and it may then be redeemed for an amount not less than twentyfive times its amount; but when the rent-charge is held in right of a benefice, the consents of the bishop and patron are necessary. (4) When the land has been divided since the last apportionment into numerous plots for building or other purposes, so that no further apportionment can conveniently be made. In this case the application may be made by the owner of any of the plots or by the titheowner, and the rent-charge is redeemable for twenty-five times its amount. The amount of the rent-charge above referred to is in every case the original amount set out in the tithe apportionment, and not the value, which varies from year to year with the price of corn. Rights of Vendors and Purchasers.-Where tithe rent-charge, held as lay property, is sold, it seems that the duty of the vendor is to show a title starting with the original grant; that after that intermediate documents may be omitted; but that the title must be again taken up at least forty years before the time of the contract for sale. Whenever land is sold it is deemed to be subject to tithes, and the purchaser could consequently claim no compensation even if the tithe rent-charge were equal to half the value of the property. Where the property sold together with other property is subject to a single rent-charge, no obligation rests on the vendor to procure an apportionment (re Ebsworth and Tidy's Contract, 42 Ch. D. 23). When a contract is completed, the vendor is bound to discharge the tithe rent charge up to the day of completion, and it is the usual practice to allow the purchaser to deduct the portion payable by the vendor from the purchase money. The rights of vendors and purchasers here stated apply only in so far as they are not modified by special contract. Extraordinary Tithe Rent-charge. This charge only applies to such lands as were cultivated as hop-grounds, orchards, or market-gardens on 25th June 1886. The Extraordinary Tithe Commutation Act 1886 enabled the Land Commissioners to certify the capital value of the extraordinary tithe on each parcel of land, and substituted for the amount previously payable an annual rent-charge equal to 4 per cent on the capital value. The extraordinary tithe rent-charge can be redeemed at any time on payment of the capital value, and no application need be made to the Board of Agriculture. THOROLD GOSSET. Tramway Accounts.-Although it is now over fifty years since tramways or street railways were started in the United States, it was only in 1897 that the financial officers of the Street Railway Companies of America met in Cleveland to form the Street Railway Accountants' Association of America. Since its formation, this Association has met annually, and has overtaken a great amount of useful work. The members have discussed all questions affecting the financial affairs of a tramway undertaking, and have drawn out a model form of account which has been largely adopted, not only by the street railway or tramway companies, but also by the steam railroad companies of America. In Great Britain most of the larger tramway systems are now operated by the Local Authorities and the members of those municipal corporations which are operating their own tramways, with their officials, formed in 1902 the Municipal Tramways Association. This Association has also taken up the question of tramway accounting with the view of adopting a standard form for their annual financial statement. The representatives of the tramway companies are also moving in this direction. On the Continent, this important question has been before the members of the Union Internationale Permanente de Tramways; and at the twelfth general conference of this Association, held in London in July 1902, an exhaustive report was submitted by M. Janssen, manager of the Brussels Tramways, and M. Geron, director of the Cologne Tramways, on a proposed uniform system of accounts. The classification of the operating expenses which was suggested in this report has been largely adopted by the tramway companies throughout the Continent. The object of adopting a uniform method of classifying and stating the operating expenses, etc., is to enable reliable comparisons to be made between one tramway undertaking and another. For many years no attempt was made to bring the published accounts of tramway undertakings into line, but during the last few years great developments have taken place in the tramway business, more especially since the introduction of electric traction; and it is now absolutely necessary that the accounts, at least of municipalities, should be made up on some standard form. The position of Accountant has become one of great importance in tramway organisation. Indeed, the Accountant should always be at the General Manager's right hand. It is of very great importance, in organising a tramway system, that the Accountant should be, at the outset, put into his proper position, and that he should afterwards be able to maintain his proper relationship to the Manager and the other members of the staff. VOL. VI 15 Municipalities owning and operating their own tramway systems are sometimes not so well situated in regard to organisation as companies. Instead of having one head responsible for the conduct of the whole business, there are frequently several chief municipal officers all independent of each other. This system of management certainly does not tend to efficiency. The Tramway Accountant should be thoroughly trained in his profession. As the tramway business is carried on with a very narrow margin of profit, it is necessary that he should have a complete grasp of the whole details of working, so that he may be able promptly to put his finger on the slightest leakage in any department. He should see that the necessary returns are regularly supplied to him, so that his reports to the General Manager may be prepared with the utmost promptitude. In tramway work it is absolutely necessary that the position of the undertaking should be known from week to week or from month to month. One of the first duties of the Tramway Accountant is to arrange with the General Manager what information it is desirable that that officer should be regularly provided with. Of course, these two officers should clearly understand each other, and it is very important that the General Manager should have implicit confidence in the Accountant. The Accountant, on the other hand, must be in complete sympathy with the General Manager, and be prepared to see his policy carried out in all departments of the undertaking. In many tramway undertakings the accounting work is carried out at various centres. The Permanent Way Books and Records are, for instance, kept at one office, the Workshop Books at another, and the Power Station Books at another. The Stores Books also are sometimes not under the charge of the Accountant. This system is not a good one. For many reasons it is advisable to have all accounting work carried out by the accounting staff at the chief office under the immediate supervision of the Accountant. TRAFFIC RETURNS.-There are several methods of fare collection in use, but the punch and ticket system is undoubtedly the best. On some tramway systems the conductors hand over their cash after every round journey. On some systems they carry their cash all day, and on others they pay in a sum to account about the middle of their day's work. Arrangements should be made, if at all possible, for the conductors to pay over their cash every round trip. To carry out this system, it is necessary in many cases to provide receiving offices at suitable places. As a general rule, these offices should be at the termini. The cash clerk who receives the money from the conductors will grant a receipt. For the purpose of checking the conductors and for making up the traffic records, each conductor is provided with a way bill for each journey. This Journey Way Bill contains the starting numbers of the conductor's working packet of tickets, and when the conductor hands in his cash to the receiving office he also hands to the cash clerk his way bill and working packet of tickets. The clerk immediately counts the cash and extends the way bill, marking thereon the exact amount of cash handed in, and also whether the sum is short or over. These way bills are retained by the cash clerk, and sent to the chief office along with drawings at the close of the day's duty. The conductor also receives, along with his tickets, a Total Way Bill. This way bill is for the purpose of recording the totals for the day, which should agree with the results brought out by the Journey Way Bills. The Total Way Bill is completed by the conductor at the close of his day's work, and is sent to the chief office along with his unused tickets, etc. are forms of Journey Way Bill and Total Way Bill: Form No. 1.-Journey Way Bill Conductor's Name,........ The following Depot....... .19...... Route No........................... Car No............. Date,....... Conductor's Column. First Numbers. Last Numbers. I beg to acknowledge having received the Tickets entered on this Way Bill, together with Padlock and Key, and Punch No............. .Conductor. The drawings at the receiving offices should be sent in strong boxes to the chief office after the completion of each duty, say at 3 P.M. and 10 or 10.30 P.M. Here the cash should be carefully checked and prepared for the |