ABSTRACT
As the afi'efi'ment is in faa laid upon the profits, the fubjeCl afi'eff'ed muft yield fame return to the occupier, or it is not rateable (I ).
TIlerefore the preacher of a meeting-lloufe is not rateable as the occupier, uniefs he lets out the pews fo as to reap a profit from it (2). Neither is an houfe converted into a conventicle, and ufed for no other purpofe, rateable to the poor's tax (3), So where a quakers meeting-houfe was folely appropriated to charitable and religious purpores, the bafement ftory being divided into a number of (mall rooms; one occupied by a door-keeper, with a fmall falary payable out of the quakers' donations; the remainder by a number of their poor, who art! likewife maintained out of the fame fund; the meeting-houre or upper part being alfo appropriated foldy to religious and charitable purpofes, no pecuniary advantage being made thereof: the court was of opinion, that neither the truftees nor any other penon was rateable, for there was no occupier, tJrJr any profit madt of the prnnifts (4).
