Offerings - Definition - Law Dictionary Home Dictionary Definition offerings

Definition :

Offerings, personal tithes, payable by custom to the parson or vicar of a parish, either occasionally, as at sacraments, marriages, churching of women, burials, etc.; or at constant times, as at Easter, Christmas, etc, 2 & 3 Edw. 6, cc. 13, 20 (repealed by the Church Assembly Measure, 16 & 17 Geo. 5,

No. 5), and 21. Voluntary Easter offerings received by an incumbent are profits accruing to him and are assessable for income tax, Cooper v. Blakiston, 1909 AC 104.