first fruits and tenths

In England, a form of tax on clergy taking up a benefice. They had to pay a portion of their first year's income (known as annates) and a tenth of their revenue annually thereafter. Originally the money was paid to the papacy, but Henry VIII's Annates Act 1532 diverted the money to the Crown as part of his campaign to pressure the pope into granting him a divorce. Thomas Cromwell set up a special financial administration for these revenues and they later passed under the control of the Exchequer. During the 18th century, these payments formed the basis of Queen Anne's Bounty.