return informs the public that the total number of stamps used for the conferring of degrees at Oxford during the last ten years, amounted to 5,340, and the total value thereof to 22,962/.—viz., 342l. for D.D.'s, 330l. for D.C.L.'s, 132/. for M.D.'s, 744l. for B.D.'s, 330l. for B.C.L.'s, 1707. for M.B.'s, 11,994/. for M.A.'s, and 8,916/. for B.A.'s. From 1833 to 1844 there appear to have been created four doctors and ten bachelors in music. The total number of matriculations in the same university, from October, 1833, to October, 1844, amounted to 4,349, producing a stamp revenue, at 11. for each matriculation, of 4,3491. The total amount of fees paid to the stamp-office during the said ten years by the University of Cambridge for degrees conferred, was 27,686/., in which period there were conferred 117 honorary degrees, 23 mand. degrees, 52 of D.D., 15 of LL.D., 51 of M.D., 42 of M.L., 48 of M.B., 113 of B.D., 84 of LL.B., 2,225 of M.A., 3,486 of B.A., 1 of Mus. Doct., and 2 of Mus. Bach. The total number of matriculists amounted to 4,750, producing 4,750l., at 11. for each matriculation.

THE CHURCH IN AMERICA. - UNITED STATES.

SUMMARY AND COMPARATIVE VIEW OF THE CHURCH.

From the Appendix to the Journal of the General Convention of 1844.

Clergy in 24 dioceses (number in 3 dioceses not reported) .

1,096

Adults in 19 dioceses

7,807

A BILL, INTITULED, AN ACT FOR THE RELIEF OF PERSONS OF THE JEWISH RELIGION, ELECTED TO MUNICIPAL OFFICES. 17 March, 1845.-8 Vict.

1. Preamble:-Persons professing the Jewish Religion, on accepting the office of Mayor, &c., to make a Declaration.

WHEREAS the Declaration prescribed by an Act of the ninth year of the reign of King George the Fourth, intituled, “An Act for repealing so much of several Acts as imposes the necessity of receiving the Sacrament of the Lord's Supper as a qualification for certain offices and employments," upon admission into office in municipal corporations, cannot conscientiously be made and subscribed by persons of the Jewish religion; be it therefore enacted, by the Queen's most excellent Majesty, by and with the advice and consent of the Lords spiritual and temporal, and Commons, in this present Parliament assembled, and by the authority of the same, That, instead of the declaration required to be made and subscribed by the said recited Act, every person of the Jewish religion be permitted to make and subscribe the following declaration within one calendar month next before or upon his admission into the office of Mayor, Alderman, Recorder, Bailiff, Common Councilman, Councillor, Chamberlain, Treasurer, Town Clerk, or any other municipal office in any city, town corporate, borough, or cinque port, within England and Wales, or the town of Berwick-upon-Tweed:

"I, A. B., being a person professing the Jewish religion, having conscientious scruples against subscribing the declaration contained in an Act passed in the ninth year of the reign of King George the Fourth, intituled, 'An Act for repealing so much of several acts as imposes the necessity of receiving the Sacrament of the Lord's Supper as a qualification for certain offices and employments,' do solemnly, sincerely, and truly declare, that I will not exercise

any power or authority or influence which I may possess by virtue of the office of to injure or weaken the Protestant church as it is by law established in England, nor to disturb the said church, or the bishops and clergy of the said church, in the possession of any right or privileges to which such church or the said bishops and clergy may be by law entitled."

2. Declaration to be as valid as that of 9 Geo. 4, c. 17.

And be it enacted, That such declaration shall, with respect to any such office, be of the same force and effect as if the person making it had made and subscribed the declaration aforesaid contained in the said act of the ninth year of the reign of King George the Fourth.

ECCLESIASTICAL COMMISSIONERS FOR ENGLAND.

Report of the Estates Committee respecting the Leasehold Property vested in the Commissioners. Confirmed by the Board at a meeting held on the 15th of April, 1845.

THE Committee, on the 12th of April, 1845, resumed their deliberations upon the general question "as to the mode of dealing with estates under lease," which was submitted to them by the board on the 18th of July, 1843; the further consideration of which was adjourned at their sitting on the 2nd of August following.

The committee find that, in several cases, the leasehold interest has already been purchased by the commissioners, and that a few reversions have been sold; that several other negotiations are pending, of both kinds, and some also for arrangements in the nature of exchange by the lessees-namely, for the sale of their leasehold interest in a part of the property, and for the purchase of the reversion in the remaining part: and further, that some few offers for the purchase of the reversion by the lessee have been declined, for special reasons, shown upon the report of the surveyor.

The committee also find, that the only fixed rules, respecting the leasehold estates vested in the commissioners, are those which, on the one hand, preclude the renewal of leases upon fines, and, on the other, protect the lessees from any sale or letting, without first giving them an option.

No definite principle has, however, yet been laid down respecting the general mode of dealing with the lessees; and it is still an open question, whether a compliance with the wishes of lessees to become the owners of the fee is to be the general rule, subject to exceptions for special reasons; or whether, as a general rule, the sale is only to be conceded, if there are special reasons in its favour.

It is still also a point not clearly settled, whether the price required for a reversion is, as a general rule, to be regulated by some fixed principle of calculation.

The committee are of opinion that it is highly important that the commissioners should lay down such general rules for their own guidance, upon these several points, as may be consistent with a free exercise of discretion, in special cases; and they accordingly recommend the following resolutions to the board, the two first being, substantially, the same as the resolutions respecting renewals already alluded to.

RESOLUTIONS.

1. That no lease for lives be renewed by the addition of a new life, nor any lease whatever upon consideration of a fine.

2. That no estate which is subject to a lease when it becomes vested in the commissioners, shall at any time be sold to any other than the person bene

ficially interested under the existing lease until he shall have had the option of becoming the purchaser.

3. That every estate, already and hereafter vested in the commissioners, shall at the first convenient opportunity be surveyed, and a full report made of its value, and of its circumstances with reference to the relative advantage of retaining or parting with it.

4. That the commissioners, having taken such report into consideration, shall, unless they find special reasons for not parting with the property, hold themselves prepared to entertain an offer, for the purchase of the reversion from the person beneficially interested in the lease.

5. That in all cases of the commissioners declining to sell, an entry shall be made upon their minutes of the special reasons for their so declining.

6. That the price of the reversion shall be, as a general rule, the amount of the difference between the value of the whole fee, calculated as if the estate were actually in possession, and the value of the leasehold interest.

7. That, whether the commissioners for any special reasons decline to sell, or the lessee decline to purchase, the reversion, the commissioners shall hold themselves prepared, in any case, to purchase the leasehold interest at its market price, if the lessee be willing to sell the same.

8. That in any case in which the lessee shall have declined either to purchase the reversion, or to sell his leasehold interest, the commissioners shall consider themselves free from any restraint respecting the sale or letting of the property.

9. That tithes, and lands or other hereditaments allotted or assigned in lieu of tithes, vested in the commissioners, shall not in any case be sold, until due consideration shall have been had of the wants and circumstances of the places in which such tithes arise or have heretofore arisen.

C. K. MURRAY, Treasurer and Secretary.

ECCLESIASTICAL COMMISSION.-IRELAND.

ABSTRACT OF THE ANNUAL REPORT OF THE ECCLESIASTICAL COMMISSIONERS FOR IRELAND TO THE LORD LIEUTENANT, FOR THE YEAR ENDING AUGUST 1, 1845.

WE, the Ecclesiastical Commissioners for Ireland, beg leave to report to your excellency, that applications have been received from the several corporations of Limerick, Dublin, Waterford, and Clonmel, for the purpose of bringing to sale the advowsons of such benefices as belonged to those corporations respectively, to which sales the commissioners, under the provisions of the 3rd & 4th Vict. c. 108, are required to be assenting parties. They have felt warranted in signifying their consent to the sale of advowsons of the rectory of St. Lawrence, in the diocese of Limerick, belonging to the corporation of that city, and the rectories of Rathmacnee in the diocese of Ferns, and of Rathdrum and Taghadoe, in the diocese of Dublin, belonging to the corporation of the city of Dublin. With respect to the corporations of Waterford and Clonmel, such information has not yet been laid before the commissioners as they conceive would justify them in sanctioning a sale of the advowsons belonging to these corporations; but the matter is in progress, and will be brought to a termination as soon as the required information shall have been afforded.

By the half-yearly returns of promotions received from the archbishops and bishops, it appears that 78 benefices have become vacant within the year, consisting of 11 dignities and prebends, and 67 parochial benefices, of which 22 are liable to tax and 56 are not liable. In regard to the dignities and prebends, the commissioners caused the respective vacancies as they occurred to be duly notified to the lord-lieutenant and privy-council, and of these, appoint

ments to the Chancellorship of Cashel, of the annual value of 3821. 8s. 7d., and to the prebend of Kilrane, of or belonging to the cathedral church of Ferns, of the annual value of 907., have, on the recommendation of the commissioners, been suspended by the lord lieutenant and privy council; and in regard to the parochial benefice of Carrigdownane, in the diocese of Cloyne, of the annual value of 79/. 19s., the appointment of a clerk to this benefice has been suspended by the authority of the commissioners, as it appeared by the certificate of the diocesan, divine service had not been celebrated within the benefice for the three years ending Feb. 1, 1833; and provision has been made for the discharge of the occasional duties of the parish by assigning them to the curate of the neighbouring benefice, at a stipend approved of by the diocesan.

A sum of 25,500., aided by private subscriptions to the amount of 9917. 1s. 4d., was set apart, at different periods within the year, for church works, of which sum 19,933l. 98. 9d., together with the outstanding grants of former years, was in course of expenditure prior to the 1st instant-viz., 16,458l. 1s. 6d. on repairs; 2,1127. 16s. 5d. on the rebuildings of this year, and in discharging the balances of outstanding contracts of the preceding year; and 1,3627. 11s. 10d. in completing as well the church of St. Michael, in the city of Limerick, under the Act of the 6th and 7th of her present Majesty, c. 88, as the enlargement of some churches previously undertaken by the board, leaving a balance of 5,8541. 93. 8d. not yet allocated, but which will be immediately required for other necessary works.

On the death of the late Dr. Beresford, Bishop of Kilmore, the Bishop of Elphin having, by the operation of the Act of the 3rd and 4th William IV., c. 37, succeeded to the temporalities of the see of Kilmore, and having, as such successor, become liable to the charge subsisting on the see-house of that diocese, amounting to 13,800l., the Act of the 6th and 7th of her present Majesty, c. 57, was passed for the relief of his lordship in respect to this charge, and also for his relief and that of other bishops succeeding to the temporalities of the sees mentioned in the second schedule of the Act 3rd and 4th William IV., c. 37, with respect to the tax chargeable under that Act.

In reference to the relief afforded as to the building charge on the see-house of Kilmore, the Commissioners being required to pay to Dr. Leslie interest at the rate of 51. per cent. per annum on the sum of 13,800l., or on such parts as his lordship shall pay to the representatives of Dr. Beresford, they have paid the sum of 580l. 10s. 9d., being the interest on so much of the charge as has been liquidated by his lordship.

With respect to the relief from the payment of tax, they have, in the case of the late Dr. Fowler, who succeeded to the revenues of the see of Leighlin and Ferns, and who had paid the tax on that see up to the date of his death, refunded to his representatives the sum of 2,4061. Os. 4d., being the amount of tax so paid by his lordship whilst in possession of the revenues of that see; and they have, under the authority of this Act, relinquished a claim which they had against the representatives of Dr. Butson, late Bishop of Clonfert.

Under the head of perpetuity purchases, we have to report that thirty-three applications have been received from immediate tenants, and three from subtenants, for the purchase of perpetuities in their respective holdings, and purchases completed to the amount of 8,4431. 158. 1d., of which 2791. 28. 3d. has been secured by mortgage pursuant to the provisions of the statute, and 8,1647. 12s. 10d. paid into the Bank of Ireland to the credit of the perpetuity purchase fund; there has also been lodged in the Bank of Ireland, to the credit of this fund, 10,0627. 10s. 7d., in discharge of mortgages heretofore granted to secure the purchase-money of former sales.

An account of the receipts and disbursements of the commissioners to the 1st inst., is annexed to this report, showing the sources from whence the