case the king against fairclough and other inhabitant of Lambeth if a rector  make a verbal lease of his tithe for a year and the lessee let the tithe to  the respective landholder for sixpence per acre more than he be to pay to the  rector the lessee be the occupier of the tithe and shall be charge thereon to  the poor rate S c stram S c fort S c Sett Rem S c Foley the rector of the  parish of c by a verbal agreement let his tithe to fairclough and other pay to  he two shilling and sixpence a acre for one year fairclough and the other  farmer of the say tithe let the same to the respective tenant of the land pay  to they three shilling a acre for that year except one tenant from who they  receive tithe in kind and they pay to the rector two shilling and sixpence a  acre fairclough and the other farmer be afterward charge by the churchwarden  and overseer of the poor of the say parish of c by a rate towards the maintain  the poor of the say parish upon the statute Elizabeth c as occupier of the  tithe upon a appeal to the session they be discharge as to all except only  seven shilling and sixpence which they be order to pay for the tithe of that  tenant from who they receive the tithe in kind all this be remove into the  court of king bench by certiorari the question be who shall be account the  occupier of those tithe the farmer who pay the rend to the rector modern  report or the tenant of the land who pay their rend for the tithe to the  farmer Mr reeve argue that the farmer be not to be charge as occupier they  have let the tithe to the tenant of the land that it be a settle point that  the rector be not a occupier when be let we his tithe to farm and the reason  be the same that the farmer shall not be occupier when they let the tithe to  the landholder therefore they and not the farmer may proper be account the  occupier for if the farmer have make a underlease to t p who have by virtue  thereof let the tithe to the landholder they have be the occupier of the tithe  true it be that in strictness the landholder have not the tithe until they be  sever from the nine part but they have the substance thereof videlicet the  profit and for that reason they shall be charge as occupier for the farmer  have only a dry rend out of the tithe which may be double that value to the  landholder the farmer never buy the tithe but pay so much for they to the  rector for a year and the landholder pay so much to the farmer therefore they  may be charge at any time of the year by the parishofficer for the right of  the tithe be in they all the whole year and not in the farmer Whitaker  sergeant on the other side argue that the farmer shall be account modern  report er p the occupier of those tithe in regard of the three shilling a acre  pay to they by the landholder and that it be impossible for the parishofficer  to charge any other than the farmer as occupier of the tithe because the  landholder only purchase they at harvest and therefore be no more occupier  than stranger who may buy they at any time if the landholder do not agree to  purchase they so that the farmer have get the value of the tithe shall be  account occupier thereof and the landholder can be charge with respect to the  value of the tithe because the farmer have the value therefore the landholder  can be occupier when the farmer receive the profit the court be of that  opinion that the farmer shall be account the occupier of those tithe it be  true it may be otherwise if a underlease have be make thereof but this be a  particular case and it appear by the rate that the farmer have sixpence a acre  profit and if the rate be assess on the profit of the tithe it ought to be  assess on they because it do not appear to the court that the landholder have  any profit for they may have a hard bargain therefore they shall rather be  account buyer of those tithe than occupier for where a agreement be make for  modern report tithe they shall pass by way of bargain otherwise they can pass  at all because they lie in grant and therefore can otherwise pass than by deed  for a verbal agreement for they be good only for a year hawk v Brayfield cro  James but now by Geo c all lease for one two or three life or life or any term  not exceed twentyone year make or grant of any tithe toll or other incorporeal  hereditament sole and without any land or corporeal hereditament by any  ecclesiastical person enable to make such lease of corporeal hereditament be  declare to be good against the lessors and their successor a the money which  the farmer receive of the landholder for those tithe shall be account a modus  and wherever there be a modus he who receive it shall be take to be the  occupier of the tithe so where a man have a wood of stand corn and sell the  same stand the seller shall pay the tithe for that year in this case the  rector who serve the cure for two shilling and sixpence a acre shall not  contribute to the poor tax but the farmer who have such a benefit of sixpence  a acre without any mariner of consideration for it by raise so much on the  landholder Pratt chief justice I doubt that the farmer of the rector be to be  esteem prima fancy occupier of these tithe he retain the tithe though he pay  the value for they Eyre justice the farmer be in this case the occupier he  have they by way of retainer in pursuance of a agreement by parole it will be  otherwise if there have be a underlease of they fortescue justice the farmer  be occupier be have they in such a manner as to make a profit of they  therefore the session order be quash and the rate confirm hilary term the nine  of George the first in the king bench sir John Pratt Knt chief justice sir  Littleton powys Knt sir Robert Eyre Knt sir John fortescue aland Knt justice  sir Robert Raymond Knt attorney general sir Philip York Knt solicitor general