the name applied to a perpetual fund of first-fruits and tenths which was granted and confirmed by Queen Anne (statute 2 and 3 Anne, c. 11) in 1704 for the augmentation of the livings of the poorer clergy. These first-fruits and tenths formed originally part of the papal exactions from the clergy. The former consist of the first whole year's profit of all spiritual preferments, and the latter of one-tenth of their annual profits. The poorer livings are now exempted from the tax. On the abolition of the papal authority, the income thus derived was annexed to the revenues of the crown (26 Henry VIII.), and so continued till the reign of Queen Anne. The governors consist of the archbishops and bishops, some of the principal officers of the government, and the chief legal authorities. They hold four courts yearly. About 4700 livings are charged with the payment of first-fruits, and about 5000 charged with the payment of yearly tenths. The average income from these sources is £14,000 yearly. To the end of the year 1852, the capital appropriated to small livings, including £1,000,000 from parliamentary grants, and £1,530,400 from benefactions, was £5,027,200. The governors have received from Parliament, to whom they present an annual account, between 1809 and 1820, the sum of £1,100,000, being the product of eleven sums distributed during that time for augmenting the incomes of the clergy. By 1 and 2 Vict., c. 20, the offices are consolidated in the treasurer of the Queen Anne's Bounty. The treasurer and secretary, offices now held jointly with a salary of £1,000 a year, are appointed by the Queen during her pleasure by patent under the great seal. (See The Official Handbook.)