ptions to a medical charity, to a
provident club or coal or clothing society, to a friendly society; for
nurses, for annuities, for outfit for service, &c.; for emigration;
for recreation grounds, clubs, reading-rooms, museums, lectures; for
temporary relief to a limited amount in each year; for clothes fuel,
tools, medical aid, food, &c., or in money "in cases of unexpected
loss or sudden destitution"; for pensions. (13) _Parochial
Charities._--By the Local Government Act of 1892, local ecclesiastical
charities, i.e. endowments for "any spiritual purpose that is a
legal purpose" (for spiritual persons, church and other buildings, for
spiritual uses, &c.), are separated from parochial charities, "the
benefits of which are, or the separate distribution of the benefits of
which is, confined to inhabitants of a single parish, or of a single
ancient ecclesiastical parish, or not more than five neighbouring
parishes." These charities, since the Local Government Act 1894, are
under the supervision of the parish councils, who appoint trustees for
their management in lieu of the former overseer or vestry trustees,
or, under certain conditions, "additional trustees." The accounts have
to be submitted to the parish meeting, and the names of the
beneficiaries of dole charities published. (14) _Official
Trustees._--There is also "an official trustee of charity lands," who
as "bare trustee" may hold the land or stock of the charity managed by
the trustees or administrators. In 1905 the stock transferred to the
official trustees amounted to L24,820,945. (15) _Audit_.--The charity
commissioners have no power of audit, but the trustees of every
charity have to prepare a statement of accounts annually, and transmit
it to the commission. The accounts have to be "certified under the
hand of one or more of the trustees and by the auditor of the
charity." (16) _Taxation_.--In the case of rents and profits of lands,
&c., belonging to hospitals or almshouses, or vested in trustees for
charitable purposes, allowances are made in diminution of income-tax
(56 Vict. 35 S 61). From the inhabited house duty any hospital charity
school, or house provided for the reception or relief of poor persons,
is exempted (House Tax Act 1808). Also there is an exemption from the
land-tax in regard to land rents, &c., in possession of hospitals
before 1693. (17) _The Digest._--A digest of endowe