1854. Churchwardens of ST. ANNE V. LINNEAN and reasonably necessary that the porter should so dwell there. The clerk, librarian and housekeeper, and the porter, respectively, receive salary or wages for their services, and pay no rent for the use of the rooms in which they dwell, the value of the permissive use of such rooms being however taken into account in fixing the amount of salary. The remainder of the apartments is entirely appropriated to a museum, library and other rooms suitable to and necessary for the purposes of the Society and no part of them is unoccupied. annum. The premises included in the rate were originally one house only, and formed the town mansion of the late Sir Joseph Banks, and were rated as one tenement (viz. as No. 32, Soho Square), in one sum of 1841. per Sir Joseph's principal apartments were in the part fronting Soho Square; but the whole of that part of the house which was in Dean Street was also occupied by him; part of it consisting of his library, and the rest of it of apartments appropriated for the use of different portions of his family. Sir Joseph Banks, by his will, left the residue of a term which he had in this property to Mr. Robert Brown. Soon after his death, Mr. Brown underlet to the Linuean Society, not the whole house, but a certain portion of it fronting Soho Square, and reserved to himself the remainder, which he occupied. In 1851, Mr. Brown's lease expired. And, at the latter end of that year, the Society took from the freeholder a lease, for twenty-one years, from Michaelmas 1851, of the whole property included in the respective assess+ ments on the Society and Mr. Brown, and which had been previously held by Mr. Brown; and on 6th May 1851, by lease (which formed part of the case), underlet to Mr. Brown, for twenty one years, wanting two days, from Michaelmas 1851, the same premises which he had reserved to himself when he underlet to the Society; that is to say: Firstly: "All that messuage or tenement, dwelling house and private museum, outbuildings, part of yard, area, stairs to basement, inclosed passage, and other the premises coloured" &c. in the plan in the margin, "which said premises are on the east side of Dean Street in the parish of St. Ann, Soho, in the county of Middlesex, numbered 17 in the same street, and are situate at the rear of a certain messuage or dwelling house hereinafter mentioned, situate and being at the south west angle of Soho Square, in the said parish of Saint Ann, Soho, and at No. 32 in the same Square." And, secondly: "All such rooms and accommodations in the said messuage, No. 32 in Soho Square, as are hereinafter mentioned; that is to say, two rooms on the ground floor, marked" &c. on the plan; one room on the second floor, on part of the same site, called the northern back room, the windows of which face to the west; two small back rooms (on the attic floor over the great room), the windows of which face to the west; together with the use, in common with the said Linnean Society, their successors and assigns, of the hall, staircase and passages forming part of the said dwelling house No. 32, leading to the said rooms and premises demised, for the purpose of passing and repassing at all times to and from the same." 66 The premises No. 17 Dean Street, firstly above demised, are wholly, and are alone, included in the assessment on Mr. Brown above set forth. Under such underlease, Mr. Brown has ever since. VOL. III. 3 F 1854. Churchwardens of ST. ANNE V. LINNEAN 1854. Churchwardens of ST. ANNE V. LINNEAN occupied and enjoyed the premises and rights so demised and granted to him. If the Court shall be of opinion that the Society are not exempted from the rate, the rating of 1247. is to stand as confirmed against them. If the Court shall be of opinion that such exemption exists as to all the property except the rooms used as residences by the clerk and by the porter as aforesaid, then the rate on the Society to be reduced to the sum of 247. rateable value in respect of such rooms only. But, if the Court shall be of opinion that there is a complete exemption from liability to poor rate in respect of all such premises, then the rate is to be amended by striking out the sum of 1241. inserted as rateable value in the said assessment on The Linnean Society: the parties agreeing that a judgment, in conformity with the decision of this Court, and for such costs as this Court shall adjudge, may be entered on motion by either party at the general quarter sessions of the peace for Middlesex. Pashley, for the respondents. It must be admitted that this Society is instituted for purposes of science exclusively, and, so far, is within the exception given by stat. 6 & 7 Vict. c. 36. s. 1. But a question arises, whether it is "supported wholly or in part by annual voluntary contributions," which, by the same section, is also necessary to the exemption. It appears that either annual contributions are paid, or a sum in lieu thereof, under ch. II. of the by-laws. There is nothing else in the nature of contribution; and this is not voluntary ; for, if any fellow refused to pay, he would of course be ejected, under ch. II. s. 7. [Lord Campbell C. J. No one is compelled to continue a fellow. Suppose a party gave a bond, conditioned for the payment, would the payment be the less voluntary? If the undertaking to contribute be voluntary at the outset, does it become compulsory afterwards?] In Russell Institution v. Vestry of St. Giles (a) this Court, in a case not materially differing from the present as to this point, doubted whether the contributions could be called voluntary. By the by-laws, ch. VI. s. 2., the contributions are required for the whole year in the course of which a fellow withdraws himself, unless he have given notice in the manner and during the time there specified. The payment of rent by a tenant from year to year is not voluntary, though, by taking proper steps, he can put an end at once to the tenancy and liability. [Crompton J. Payment of rent is not contribution in any sense of the word. Erle J. Suppose a man directs by will that his executor shall pay 1007] That is voluntary on the part of the testator, but not on the part of the executor. The next question is, Whether the underlease of a part of the premises to Brown does not put an end to the exemption. As to the part let, the exemption seems not to be insisted on. [Cowling, contrà, admitted that there must be a rate in respect of so much.] The question still is, whether this does not destroy the exemption as to the whole. The premises must be occupied solely for the scientific purpose; it is not enough that the rent be applied to the purpose; Purvis v. Traill (b), The Earl of Clarendon v. The Rector &c. of St. James's (c). Regina v. Overseers of on the other side: but Manchester (d) may be cited (a) Ante, p. 416. (b) 3 Exch. 344. 1854. Churchwardens of ST. ANNE V. LINNEAN SOCIETY. 1854. Church wardens of ST. ANNE V. LINNEAN The Earl of Clarendon v. The Rector &c. of St. James's (a), a later case, appears to decide that in such a case the exemption is put an end to as to all the premises. Lastly, the occupation by the librarian and porter cannot be considered as an occupation for the scientific purposes of the Society: they hold, partly, in lieu of salary; and the case falls within the principle of Gambier v. Overseers of Lydford (b), which agrees with Regina v. Temple (c). Cowling, contrà, was not called on. Lord CAMPBELL C. J. I think the appellants are entitled to the exemption from rate. It is conceded that the Society is instituted exclusively for scientific purposes: that fulfils one condition of stat. 6 & 7 Vict. c. 36. s. 1.: the case is very different from that of a musical club or a subscription instituted for the purpose of enabling the subscribers to read newspapers, or amuse themselves in any other way. Here the exclusive object is science. Then, is the Society maintained partly by voluntary contributions? I am clearly of opinion that it is. For, though the fellows are under an obligation to pay while they continue fellows, the payment is still voluntary, seeing that the obligation was incurred by a voluntary engagement, from which the fellows are at liberty to withdraw; though I do not say that, even if they had no longer the power to withdraw, the payment would be the less voluntary. The case in no way resembles that of The Russell Institution (d), where newspapers (a) 10 Com. B. 806. (c) 2 E. & B. 160. (b) Ante, p. 346. (d) Russell Institution v. l'estry of St. Giles, ante, p. 416. |