Churches, and other things destined to sacred purposes, are held to be extra commercium, and cannot be applied to uses of private property; yet, from expediency, it frequently happens that the situation of churches is changed, church bells and communion cups are disposed of, and new ones purchased in their place; and the parishioners also acquire a quasi property in the seats or area, for the special purpose of attending divine service. In a judicial division of the area of a church amongst the heritors, they are preferred, both with regard to priority and extent of choice, according to the amount of their valued rents. The burden of upholding parish churches and the walls of the churchyard is, by long usage, imposed on the heritors of the parish; and where the parish is partly within burgh, and partly in the country, the expense must be borne by heritors and proprietors of houses, in proportion to their real rent.