784 V. BENCH AND BAR in a vigorous and epigrammatic style which is as rare in the reports as it is refreshing. No man appeared to think less of words and more of substance, yet few Englishmen have used their mother tongue with greater effect. His discus- sion, in the case of the Commissioners of the Income Tax v. Pemsel, (1891) A. C. 531, as to what constitutes a charity, is a good example of his happy colloquialism : " I hold that the conversion of heathens and heathen na- tions to Christianity or any other religion is not a charitable purpose. That it is benevolent, I admit. The provider of funds for such a purpose doubtless thinks that the conver- sion will make the converts better and happier during this life, with a better hope hereafter. I dare say this donor did so. So did those who provided the fagots and racks which were used as instruments of conversion in times gone by. I am far from suggesting that the donor would have given funds for such a purpose as torture; but if the mere good intent make the purpose charitable, then I say the intent is the same in the one case as in the other. And I believe in all cases of propagandism there is mixed up a wish for the prevalence of those opinions we entertain, because they are ours. But what is a charitable purpose.? Whatever defini- tion is given, if it is right as far as it goes, in my opinion this trust is not within it. I will attempt one. I think a charitable purpose is where assistance is given to the bring- ing up, feeding, clothing, lodging and education of those who from poverty, or comparative poverty, stand in need of such assistance — that a temporal benefit is meant, being money or having a money value. This definition is probably inefficient. It very likely would not include some charitable purposes, though I cannot think what, and include some not charitable, though also I cannot think what ; but I think it substantially correct, and that no well-founded amendment of it would include the purposes to which this fund is dedi- cated. ... I think there is some fund for providing oys- ters at one of the Inns of Court for the Benchers ; this, however benevolent, would hardly be called charitable ; so of a trust to provide a band of music on the village green."
