It can hardly be doubted that in this, as in most oth- er cases, an oppressive taxation tended greatly to de- moralize the people. Many of the most glaring faults of the Jewish character are distinctly traceable to it. The fierce, vindictive cruelty of the Galiteans, the Zealots, the Sicarii. was its natural fruit. It was not the least striking proof that the teaching of our Lord and his disciples was more than the natural outrush of popular feeling — that it sought to raise men to the high- er region in which all such matters were regarded as things indifferent — and, instead of expressing the popu- lar impatience of taxation, gave, as the true counsel, the precept " Render unto C*sar the things that are Caesar's," " Tribute to whom tribute is due, custom to whom custom." See TKiuuTii.
TAX, Ci>ERiCAL. See Taxes.
Taxatio Ecci.esiastica. Anciently the first-fruits of all ecclesiastical benefices were paid to the pope. In- nocent IV, in 1253, gave tlie same for three years to Henry III, which occasioned a taxation made by Wal- ter, bishop of Norwich, who was delegated to the task by the pope in the following year. It was sometimes called the Nonrich Taxation, and sometimes /'ope Inno- cenfs Valor. In 1288 Nicholas IV granted the tenths
TAXES
228
TAXING
to Edward I for six years towards defraying the ex- pense of an expedition to the Holy Land: and in order to their collection a taxation hy the kinjj's precept was begun in that year, and tinished, as to the province of Canterbury, in 1291, and as to York in the following year; the whole being superintended by John, bishop of Winchester, and Oliver, bishop of Lincoln. A third taxation, entitled /lora taxatio, as to some part of the province of York was made in 1318 by virtue of a man- date directed by Edward II to the bishop of Carlisle, principally because the Scottish invasion had rendered the border clergy unable to pay the tax. Pope Nicho- las's taxation is an important record, because all taxes were regulated by it until the valo}- benijiciorwn of Henry VIII was completed; and because the statutes of colleges foinided antecedently to the Reformation were interpreted by this criterion, according to which their benetices under a certain value were exemjited from the restriction respecting pluralities in the 21st Henry, c. 13. It was published in 1802 by the Record Commission, and the original rolls for many dioceses are siill preserved in the I'lxclieipier. In pursuance of an act of Parliament of Henry VIII, commissioners were appointe<l to inquire " of and for the true and just whole and yearly values of all the manors, lands, tenements, hereditaments, rents, tithes, offerings, emoluments, and other profits, etc., appertaining to any archbishopric, bishopric," etc. The result of their inquiries was the Valor KccU'.iiaitliciis, sometimes called the King's Boolcs. It has been published by the Record Commission. In 1647 Parliament issued commissions for surveying all the Crown and Church lands in England, and copies of the surveys returned were deposited in most of the cathedrals, but the originals were destroyed in the great fire of London. In 1835 a report of the ecclesiastical commissioners for England and Wales was laid on the table of both houses of Parliament, which contained the results of their inquiry into the revenues of the Church of England. — Eadie, Eccles. Cyclop, s. v. See First- fruits.
Taxes, Cleroy Exrsipted froji. By the favor of Christian emperors, the clergy were exempt from some of the taxes which were laid upon the rest of the Roman empire. They did not, however, claim this ex- emption as a divine right, but freely acknowledged it to be owing to the pious munilicence and favor of the Christian princes. Baronius does the clergy great in- justice in pretending that they claimed a freedom from tribute by the law of Christ ; and that no emperor ever imposed any tax upon them except only Julian the Apostate, Valens the Arian, an<l the younger Val- entinian, who was wholly under the influence of his mother, Justina, an Arian emiiress (An. 378, iv, 538). Bellarmine asserts {De Clericis, i, 28) that the exemp- tion of the clergy in political matters, whether relating to their persons or their goods, was introduced by hu- man right only, and not by divine. The following is a table of the taxes levied in the empire showing the exemptions of the clergy ;
1. Census Capitum (or personal tiihnteV Clergy exempted.
2. Jtiyaiio.Ju^ja.Capitatio, etc. (tax ou lauds, etc.). Cler-
gy exempted in special cases.
3. Anrum Tironicum, etc. (soldiers and horses furnished to
the emperors). Clergy (probably) exempted iu special cases.
4. Chrysariryrum (or Lnstral Tax). Cler^v exempted.
fj. Metatum (cutertaiuiug emperor or retiuue). Clergy exempted.
6. Superindicta et Extraordinaria (or special taxes). Cler-
gy exempted.
7. Roa'd and Bridge Tax. Clergy sometimes exempted.
8. Ausrarise et Parangarise (conveying corn for the army).
Clergy sometimes exempted.
9. Denarismiis, or Unciie, aud Descriptio Lncratiornm
(tax paid to the curia of every city). Clergy exempt under Justinian.
The clergy were also exempt from all civil personal of- fices; from all sordi<l offices (e. g. building and repair- ing roads, etc.\ both predial and personal; and from all curial or municipal offices. In order to check the prac-
tice of rich men seeking to avoid taxes by taking or- ders, Constantine made a law that no rich i)lebeian who was qualified by his estate to serve in curia and bear civil olHces in any city should become an ecclesiastic. The laws respecting exemption of the clergy were fre- quently changed, but the above is their general tenor. See Bingham, C/i ri.it. Antiq. bk. v, ch. iii.