Papal

income tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Tax ...

was first levied in 1199 by

Pope Innocent III Pope Innocent III ( la, Innocentius III; 1160 or 1161 – 16 July 1216), born Lotario dei Conti di Segni (anglicized as Lothar of Segni), was the head of the Catholic Church and ruler of the Papal States from 8 January 1198 to his death in 16 J ...

, originally requiring all Catholic clergy to pay one-fortieth of their ecclesiastical income annually in support of the

Crusades The Crusades were a series of religious wars initiated, supported, and sometimes directed by the Latin Church in the medieval period. The best known of these Crusades are those to the Holy Land in the period between 1095 and 1291 that were in ...

.Lunt, 1950, pp. 71-72. The second income tax was not levied until the

Fourth Lateran Council The Fourth Council of the Lateran or Lateran IV was convoked by Pope Innocent III in April 1213 and opened at the Lateran Palace in Rome on 11 November 1215. Due to the great length of time between the Council's convocation and meeting, many bi ...

in 1215, and constituted only a triennial twentieth.

Description

This precedent was frequently continued by the successors of Innocent III, enforced by ecclesiastical censure, by sequestration, and frequently by the use of force.Lunt, 1950, p. 72. The first time the tax was imposed, contributors were promised that a quarter of the penances would be rebated if payments were made willingly and honestly; the second time, non-compliance was simply threatened with

excommunication Excommunication is an institutional act of religious censure used to end or at least regulate the communion of a member of a congregation with other members of the religious institution who are in normal communion with each other. The purpose ...

.Lunt, 1950, p. 73. On a few occasions popes convoked a general council before imposing an income tax, but more often imposed the tax solely on their own authority. The power was later used for Crusades outside of the

Holy Land The Holy Land; Arabic: or is an area roughly located between the Mediterranean Sea and the Eastern Bank of the Jordan River, traditionally synonymous both with the biblical Land of Israel and with the region of Palestine. The term "Holy ...

. For example,

Pope Gregory IX Pope Gregory IX ( la, Gregorius IX; born Ugolino di Conti; c. 1145 or before 1170 – 22 August 1241) was head of the Catholic Church and ruler of the Papal States from 19 March 1227 until his death in 1241. He is known for issuing the '' Decre ...

in 1228 levied a one-tenth income tax to fund his war against

Frederick II, Holy Roman Emperor Frederick II (German language, German: ''Friedrich''; Italian language, Italian: ''Federico''; Latin: ''Federicus''; 26 December 1194 – 13 December 1250) was King of Sicily from 1198, King of Germany from 1212, King of Italy and Holy Roman Em ...

. By 1253, the phrase "ecclesiastical revenues and receipts" was defined more carefully, and interpreted to include

temporalities Temporalities or temporal goods are the secular properties and possessions of the church. The term is most often used to describe those properties (a ''Stift'' in German or ''sticht'' in Dutch) that were used to support a bishop or other religious ...

as well as

spiritualities Spiritualities is a term, often used in the Middle Ages, that refers to the income sources of a diocese or other ecclesiastical establishment that came from tithes. It also referred to income that came from other religious sources, such as offerings ...

. In 1274, the lessons from the past taxes were aggregated and compiled into a set of instructions for the collectors in France under the direction of

Gregory X Pope Gregory X ( la, Gregorius X; – 10 January 1276), born Teobaldo Visconti, was head of the Catholic Church and ruler of the Papal States from 1 September 1271 to his death and was a member of the Secular Franciscan Order. He was ...

, in the tear that the

Second Council of Lyon :''The First Council of Lyon, the Thirteenth Ecumenical Council, took place in 1245.'' The Second Council of Lyon was the fourteenth ecumenical council of the Roman Catholic Church, convoked on 31 March 1272 and convened in Lyon, Kingdom of Arl ...

ordered a sexennial tenth.

Pope Boniface VIII Pope Boniface VIII ( la, Bonifatius PP. VIII; born Benedetto Caetani, c. 1230 – 11 October 1303) was the head of the Catholic Church and ruler of the Papal States from 24 December 1294 to his death in 1303. The Caetani, Caetani family was of b ...

included the tax code in

canon law Canon law (from grc, κανών, , a 'straight measuring rod, ruler') is a set of ordinances and regulations made by ecclesiastical authority (church leadership) for the government of a Christian organization or church and its members. It is th ...

in 1301. Fourteenth and fifteenth century popes leveled similar taxes for personal uses as well as for wars against the Ottoman Turks and others. Taxes could be imposed either on the universal church, the clergy of a single country, or even on a group of provinces.Lunt, 1950, p. 75. Whereas the first crusading taxes were paid directly to crusaders, by the middle of the thirteenth century it became customary to pay the tax directly to kings, princes, or nobles who promised to join the crusade; if the crusade never took place, the money was to be returned to the

Apostolic Camera The Apostolic Camera ( la, Camera Apostolica), formerly known as the was an office in the Roman Curia. It was the central board of finance in the papal administrative system and at one time was of great importance in the government of the Stat ...

.Lunt, 1950, p. 76. Nonpayment of papal taxes was rampant, and secular rulers of even modest power could usually succeed in placing restrictions on papal taxes collected within their realm, if not in obtaining a portion for themselves, or even persuading the papacy to merely act as an intermediary in levying their own taxes (with or without the pretext of the crusade). For example,

Edward I Edward I (17/18 June 1239 – 7 July 1307), also known as Edward Longshanks and the Hammer of the Scots, was King of England and Lord of Ireland from 1272 to 1307. Concurrently, he ruled the duchies of Aquitaine and Gascony as a vassal o ...

and

Edward II Edward II (25 April 1284 – 21 September 1327), also called Edward of Caernarfon, was King of England and Lord of Ireland from 1307 until he was deposed in January 1327. The fourth son of Edward I, Edward became the heir apparent to t ...

succeeded in obtaining more than half of the customary tenth for themselves, as did the French kings during the

Avignon Papacy The Avignon Papacy was the period from 1309 to 1376 during which seven successive popes resided in Avignon – at the time within the Kingdom of Burgundy-Arles, Kingdom of Arles, part of the Holy Roman Empire; now part of France – rather than i ...

.Lunt, 1950, p. 77.

Notes

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References

*Lunt, William E. 1950. ''Papal Revenues in the Middle Ages''. Columbia University Press. 2 Vols. Economic history of the Holy See History of the papacy Income taxes Medieval economics