and FIRST FRUITS of Spiritual Preferments, a branch of the king's revenue. See REVENUE.

These were originally a part of the Papal usurpations over the clergy of this kingdom; first introduced by Pandulph the pope's legate, during the reigns of King John and Henry III. in the fee of Norwich; and afterwards attempted to be made universal by the popes Clement V. and John XXII. about the beginning of the 14th century. The first fruits, primitiae or annates, were the first year's whole profits of the spiritual preferment, according to a rate or valor made under the direction of Pope Innocent IV., by Walter bishop of Norwich in 38 Hen. III. and afterwards advanced in value by commission from Pope Nicholas III. A. D. 1202, 20 Edw. I.; which valuation of Pope Nicholas is still preserved in the exchequer. The tenths, or decima, were the tenth part of the annual profit of each living by the same valuation; which was also claimed by the holy see, under no better pretence than a strange misapplication of that precept of the Levitical law, which directs, that the Levites "should offer the tenth part of their tithes as a heave offering to the Lord, and give it to Aaron the highpriest." But this claim of the pope met with vigorous resistance from the English parliament; and a variety of acts were passed to prevent and restrain it, particularly the statute 6 Hen. IV. c. 1. which calls it a horrible mischief and damnable custom. But the Popish clergy, blindly devoted to the will of a foreign master, still kept it on foot; sometimes more secretly, sometimes more openly and avowedly: so that in the reign of Henry VIII. it was computed, that in the compass of 50 years 800,000 ducats had been sent to Rome for first fruits only. And as the clergy expressed this willingness to contribute so much of their income to the head of the church, it was thought proper (when in the same reign the papal power was abolished, and the king was declared the head of the church of England) to annex this revenue to the crown; which was done by statute 26 Hen. VIII. c. 3. (confirmed by statute 1 Eliz. c. 4.); and a new valor beneficiorum was then made, by which the clergy are at present rated.

By these last-mentioned statutes all vicarages under ten pounds a year, and all rectories under ten marks, are discharged from the payment of first fruits: and if in such livings as continue chargeable with this payment, the incumbent lives but half a year, he shall pay only one quarter of his first fruits; if but one whole year, then half of them; if a year and a half, three quarters; and if two years, then the whole, and not otherwise. Likewise by the statute 27 Hen. VIII. c. 8. no tenths are to be paid for the first year, for then the first fruits are due: and by other statutes of Queen Anne, in the fifth and sixth years of her reign, if a benefice be under 50l. per annum clear yearly value, it shall be discharged of the payment of first fruits and tenths.

Thus the richer clergy being, by the criminal bigotry of their Popish predecessors, subject at first to a foreign exaction, were afterwards, when that yoke was shaken off, liable to a like misapplication of their revenues through the rapacious disposition of the then reigning monarch; till at length the piety of Queen Anne restored to the church what had been thus indirectly taken from it. This she did, not by remitting the tenths and first fruits entirely; but, in a spirit of the truest equity, by applying these superfluities of the larger benefices to make up the deficiencies of the smaller. And to this end she granted her royal charter, which was confirmed by the statute 2 Ann. c. 11. whereby all the revenue of first fruits and tenths is vested in trustees for ever, to form a perpetual fund for the augmentation of poor livings. This is usually called Queen Anne's bounty; which has been still farther regulated by subsequent statutes.