Stipend. The stipend is the provision made for the support of the parochial ministers of the Church of Scotland. It consists of payments in money or grain, or both, made out of the tithes or teinds of the parishes (see TEINDS). Accordingly it varies in amount with the extent of the parish and the state of the free teinds, or of any other fund specially set apart for the purpose. By the Act 1617, chap. 3, power was given to commissioners named under the act to modify, at their discretion, a perpetual local stipend to the ministers of all parish churches from the parochial teinds. The maximum stipend to be given by the commissioners was 10 chalders victual, or 1000 marks (£55, 11s. 1½d.) per annum, or proportionally money and victual, with a manse and glebe. Commissions with more liberal powers were appointed in 1621, and again in 1627 and 1633 and subsequent years. Shortly after the Union the powers vested in the commissioners under the then extant commissions were transferred to the Lords of Council and Session, sitting as a Court of Commission of Teinds; and the exclusive powers of the Court of Session in assigning, modifying, and 'localling' stipends were left intact by the Judicature Act. When the existing stipend of a minister is deemed insufficient, the Court, provided there remains any surplus or free teind in the parish, may award out of it such augmentation of stipend as is considered suitable. But no augmentation can be applied for within twenty years after the last augmentation. By statute 50 Geo. III. chap. 84, all stipends which come short of £150 per annum are made up to that amount from government funds—a sum of £10,000 annually being set apart from the revenue for that purpose. By 5 Geo. IV. chap. 72, a parish minister who has neither manse nor glebe, and whose income is under £200 per annum, is entitled to an allowance making up his stipend to a sum not exceeding that amount; if there is a manse but no glebe, or a glebe but no manse, the minister's income may be supplemented so as to ensure him £180 per annum. Ministers under these acts are also entitled to an allowance of £8, 6s. 8d. for communion elements. By 7 and 8 Vict. chap. 44, the stipend of quoad sacra parishes is fixed where there is a manse at not less than £100 per annum, and where there is no manse at not less than £120 per annum. These stipends are voluntary, being provided through the endowment schemes of the Church, and the Acts 50 Geo. III. chap. 84, and 5 Geo. IV. chap. 72, have no application to the ministers of such quoad sacra parishes.
The terms at which stipend is payable are Whitsunday and Michaelmas. The reason why Michaelmas (29th September) is taken in preference to Martinmas is that the stipend is held to come in place of the tithes, which were due at the separation of the crop from the ground. Where the incumbent is admitted before Whitsunday he is entitled to the whole year's stipend, because his entry is considered as prior to the sowing of the corn; and, for the same reason, if his interest has ceased before that term, he has no right to any part of the fruits of that year. If he has been admitted after Whitsunday, and before Michaelmas, he is entitled to the half of that year's stipend; and in the same way the incumbent whose interest ceases between Whitsunday and Michaelmas has a right to the half-year's stipend, and if his interest does not cease till after Michaelmas he gets the stipend of the whole year. The stipend accruing during a vacancy was formerly at the disposal of the patron of the parish for pious uses; but by statute 54 Geo. III. chap. 169, it was given to the Ministers' Widows Fund. On the decease of a minister a sum equal to a half-year's stipend is payable to his family or nearest of kin (see ANNATES).