(*primitiae*) are frequently mentioned by ancient Christian writers as forming part of the church revenue. In the Church of England, first-fruits are the profits of every spiritual living for the first year, according to the valuation thereof entered in the King's Books. Tenth are the tenth of the yearly value of such living, given ancienly to the pope throughout all Christendom, but in England, by statute 26th Henry VIII, cap. 3, transferred to the king. By statute 27th Henry VIII, cap. 3, no tenths are payable the first year, as then the first-fruits are due; and, by several statutes in the reign of Queen Anne, benefits under L50 per annnum shall be discharged of the payment of first-fruits and tenths. She also gave up the revenue arising from first-fruits and tenths, and by act 2d and 3d of her reign, cap. 2, established a perpetual fund therefrom, vested in trustees, for the augmentation of poor livings. This is called *Queen Anne's Bounty*, and is further regulated by subsequent statutes. By 3d and 4th William IV., cap. 37, the payment of first-fruits in Ireland is abolished. (See Burn's *Ecclesiastical Law*.)