perty to the church, without previously capitatio; only the clergy, their wives paying on its account the tribute called and their children were exempted from Alcabala, enjoining further, that the it by that emperor: they were also fifth part of the conveyed property exempted from the tribute called meshould be applied to the royal patri- tatum, (billeting).,

mony; a measure which, although ef There were personal tributes of two fectual in itself, was, nevertheless, in-kinds amongst the Romans: namely, sufficient to cure the mischief already honorary, from which the clergy were done. Another regulation of Don Al-not exempted; and not honorary, from fonso the Wise, to the effect that the which they were. Constantine granted. church should be bound to taxation for the clergy a general exemption from the property she acquired from persons both, in order that they might apply liable to the same, proved likewise in-themselves exclusively to their ecclesiaseffectual.. tical functions.

The property of monasteries was exempted from taxation, if it derived from royal gifts, this being considered as a standing part of the royal patrimony, conveyed to the church merely for the purpose that the ecclesiastics should be obliged to pray to God for the souls of the king and his royal predecessors. All other sort of ecclesiastical property was subject to taxation, since we observe, as an exception to this rule, that Count Garcia Fernandez, in 978, granted an exemption from paying some tolls to the monastery of Covarrubias, and Don Alfonso the Wise exempted the houses of the church of Tuy from the obligation of being billeted. The ecclesiastics, in after times, got a general exemption from taxes, whenever their property derives from any special foundation, or bequest expressly made for their support. In all other cases they pay the general taxes. The church cannot be rigorously distrained for her debts on this account, but goods may be taken from her administrators to that effect.

CHAPTER XV.

Of the Immunity of Taxes granted to the
Clergy.

Among the honorary obligations were reckoned the curial and municipal offices, the duties of which, according to Gotofred, consisted in the administration of the public money, and in the collection of taxes: also in the execution of judicial warrants, and in the administration of the patrimonial property of the commonwealth.

While the clergy did not abuse these. privileges they were kept in possession of them: but since many persons em braced the ecclesiastical profession with a view to get those immunities, Constantine enacted that they should not be enjoyed by any wealthy citizen who should take holy orders after the promulgation of his edict. Theodosius allowed them afterwards to perform the functions of those honorary offices by substitutes; and Justinian repealed this concession no ecelesiastic being exempted but bishops. He further enacted that no curial officer should be allowed to become a clergyman, unless he had resided fifteen years in a monastery, and had moreover vested all his property, but the fourth part, in the imperial exchequer.

There were some other tributes among The clergy were always considered as the Romans, called angaria and paran holy persons deserving a particular re-garia: by the first, people were bound gard and respect, on account of their to provide with carts and cattle, for the consecration to the service of God: this conveyance of luggage, when the prince consideration shown to them from the or an army marched through an ordifirst centuries, as St. Jerome asserts, nary road; and by the second, when the induced Constantine to grant them a conveyance should be led through an personal immunity. Nobody enjoyed extraordinary one: this sort of obligasuch a privilege amongst the Romans, tion implied too a personal service. The all the subjects of the empire being clergy were always exempted from their bound to pay the personal tribute called personal attendance, but not from the

obligation to supply the necessary carts | because they wished them as poor as and cattle. Constantius granted them the apostles. The canon laws both of an immunity from this, but soon after the eastern and western churches repealed his concession in 360. Theo- allowed them, however, to keep them. dosius and Honorius granted them again What has been stated about the imtheir former privileges, but again they munities granted to the clergy was were withdrawn from them by Valen-practised in Spain till the Gothic irruptinian and Theodosius the Young; the tion. From that time the people in latter, however, exempted the clergy Spain were divided into two classes, from the tribute called aurum tyronicum, namely Barbarians or or Goths, and and stratyotticum, which consisted in defraying towards the expenses of the military establishment.

Spaniards or Romans. The northern conquerors used to reduce the vanquished to a servile condition, and to The merchants among the Romans employ them in the cultivation of the were subject to a tax called chrysargy- fields. The Spaniards met with this rum, and also lustralis collatio, because fate under the Goths, whose first care it it was paid every fifth year: it was paid was to distribute the land, keeping for on account of negotiations; and since themselves two parts of it, and assigning the Spanish clergy were allowed to deal the third to the Spaniards. moderately for their livelihood, they were of course bound to pay the said tribute.

The only immunity constantly enjoyed by the clergy among the Romans, was that of paying extraordinary taxes; but even from this they were not exempted in regard to their private patrimony, which was exclusively considered their own, and as profane as the property of laymen. The church made always a proper distinction, forbidding her ministers to dispose of the ecclesiastical property, but allowing them to do with their own at their pleasure; and further enacting that both should be kept separate from each other, to avoid a confusion which might prove injurious to the heirs of the clergy as well as to the patrimony of the poor.

Constantine, notwithstanding his extreme liberality towards the church, acknowledged the justice of this distinction, and accordingly did not grant the clergy any sort of immunity on account of their private patrimony; it is curious that his edict to this effect was issued at the request of the Spanish, African, and Italian bishops. These holy prelates acknowledged the justice that the clergy should support the state with their own property, since they were protected in the enjoyment of it by the laws.

Although St. Jerome and St. Augustin were so rigid as to think it unlawful for the clergy to keep their own patrimonies,

The Goths, when they settled in Spain, did not know the use of pecuniary taxes, they only exacted from their subjects personal services. The Spaniards were bondmen and the Goths freemen; these did not pay services, their only obligation being to attend the king in the war, and to keep half of their bondmen in arms.

No Goth was promoted to holy orders till the seventh century, and accordingly most of the clergy were bondmen; none of these could embrace the ecclesiastical profession without previous permission from his master, and even when this was obtained the candidate could not be raised to the priesthood if his master did not dispense with him those services which a manumitted bondman owed to his patron. Even in the seventh century the clergy were bound to serve in public works, as we learn from the records of the fourth Toletan council, in which it was enacted that the free clergy should be exempted from this grievance.

If a manumitted bondman refused to his patron the usual services, he might be again reduced to his former servile condition. Recared mitigated this severity with regard to the bondmen belonging to the royal exchequer if they became clergymen by royal permission, but not otherwise: binding them, nevertheless, to the payment of a certain tax as an indemnity for their personal ser

vices. Doña Vrraca, in 1114, claimed as her own bondmen some clergymen of the church of Compostella who took holy orders without her royal permission, but they were relieved by the mediation of their bishop.

the service of God, and no personal services were required from them by another seignor.

They were, accordingly, exempted from the payment of what is called moneda forera, which was a sort of perThere were among the Germans a sonal tribute claimed by the king from sort of bondmen similar to those called every subject as a recognition of his adscriptiti among the Romans: they supreme dominion. The fidalgos, with were addicted to the soil: they were their wives and children, the cities, bound to cultivate the land, paying to towns, and castles on the frontiers, and their seignors a part of their fruits. This those whose property did not amount to practice was introduced in Spain by the the value of ten sueldos, were also Goths, and we find some relics of it in exempted from it; and lately, in 1724, the laws of Benevente and Leon; parti- it was entirely abolished by Don Luis I. cularly in those towns which were popuThe alcabala was a sort of subsidy lated after the conquest, according to granted by the Cortes of Burgos in the said laws. The seignors, who held 1342 to Don Alfonso IX., towards their domains from the king, contri- the expenses of the war of Algeciras: buted to him according to the original it consisted in a ten per cent. raised on conditions of their tenures, and the in-every sort of sales within Spain. habitants in those towns, who became The inhabitants of Toledo, as Ayala bondmen to the seignors, did not pay says, wanted to be exempted from this anything to the king, but were merely tax, but the King objected, alleging bound to the cultivation of the soil to that he himself, and the queen, and which they were addicted: they could grandees, paid it in the price of their not abandon their lands without sub-victuals and every other article they stituting another tenant in their stead, bought. and if they did, forfeited their lands and half of their property besides.

This was the case in Galicia and Asturia, the lands in which became very valuable on account of their tenants being not obliged to pay taxes, conformable to the above-described system. This was extended to many other provinces by the liberality of kings.

The system is already utterly changed, and, accordingly, the tenants are now bound to the payment of taxes as well as all other people; notwithstanding which, their seignors unjustly exact from them, particularly in Galicia, the same services to which they were formerly bound; a practice, indeed, very injurious to this worthy class of the people. The clergy in the seignorial districts were subject to the same obligations as the other inhabitants and tenants, enjoying no immunity on this account.

The only immunities granted to the clergy, after the change of the feudal principles, were those of a personal nature. They were always considered by the king as holy persons only bound to

The clergy are now exempted from the alcabala, as far as it regards tithes, primitiæ, the fruits of their livings, and the necessaries for their own support. Their houses can neither be billeted but on extraordinary emergencies.

Commerce has been repeatedly for bidden to the clergy by the canon laws; but since, in spite of that, there are great many who, for their own lucre, embrace this profession, the Spanish law directs that any merchant clergyman who, being thrice admonished by his prelate, continues his mercantile negotiations, should forfeit his privilege, and be bound to pay the alcabala on account of his negotiations.

This personal immunity of the Spanish clergy is a mere gift from the King. The gospel does not grant them any privilege. Jesus Christ himself paid the tribute due to Cæsar; and this was a personal obligation, because he had no property.

There were some remnants of personal services and tributes paid by the clergy in 1012, as we learn from the

charter granted to the city of Leon by | fact, that during the administration of Don Alfonso V. The principles upon the Prince of Peace in the last reign, which it was framed were in unison with all the property coming under the dethose of the code called fuero turgo, nomination of "obras pias" (charitable which never allowed any exemption foundations), was sold by order of gofrom personal tributes. The fonsadera, vernment, the decree to that effect being for the expenses in war; the facendera, authorised by a bull from his holiness, for those of public works; the abrubda, the then Pope; and that the money for the support of some officers; the arising from the sale of this large prohomecillo, a sort of fine upon the in-perty was paid into the caxa de habitants of any district where, an amortizacion," to be applied to the exhomicide having been perpetrated, could tinction of "vales reals," that is, gonot be produced the perpetrator; and vernment bonds. Not a murmur was the calonas, another sort of fine on heard on that occasion, every one feeling persons guilty of any falsehood ; all the propriety of the measure and the these were personal tributes, and were justice of applying such property to the regularly paid by the clergy. relief of state necessities.

Their immunities in this respect were Now, Mr. Cobbett, what reason can slow and gradual, till Don Alfonso there be why such kind of property in VIII., who, in 1180, exempted those in England should not be disposed of in the kingdom of Castille from every sort the same manner, especially as you have of personal contributions. In the king- the example before you of its not having dom of Leon, they were not generally caused the least inconvenience, nor exempted till the 12th century, since given rise to any complaint whatever in we observe Don Alphonse VI. granting this country: nor would it be necessary a special privilege on this account to the to trouble "his holiness" upon the church of Astorga. The clergy, at occasion. present, enjoy no immunity for their patrimonial property, and the secular justices can compel them to pay for it; provided that the ecclesiastical judge, being required by him to exact the money, would not comply with their request; and provided, too, that they would abstain from any unnecessary coercion against the persons of the clergy.

CHURCH PROPERTY.

TO MR. COBBETT.

Madrid, 3d April, 1832.

SIR, I have not seen any of your Registers of a later date than the 14th of January last, but my correspondent in London has informed me that in one dated the 3d of March, you have announced a translation of the book which I sent to you in November last, upon the subject of church-property in Spain, and that, at the same time, you had published the letter which accompanied it. I omitted to state in that letter the

The book above alluded to, when translated, will, I am persuaded, furnish a fruitful subject whereon to exercise the thoughts of "the most thinking people in the world," but I fear that it will give great umbrage to that description of persons whom POPE heretofore described, I hope somewhat unjustly, as

"A low-born, bad-bred, selfish, servile band,
"Prompt or to guard, or stab, or saint, or damn :
"Heaven's Swiss, who fight for any God or man."
Surely, Mr. Cobbett, this description
of this class in the time of POPE, cannot
be at all applicable to those of the pre-
sent time, although I have little doubt
of their making good the proverb,
I plainly see, that you will cause a
"point d'argent point de Suisse ;" for
mutiny amongst these "celestial troops,"
who, be assured, would speedily quit the
service of heaven itself, whenever it be
determined to reduce their pay to a
reasonable standard.

I have the honour to be, Sir,
Your most obedient servant,
R. H.

* Dunciad, Book II., lines 355 to 358.

An Ounce of Prerogative worth a Ton of must be done in every case if carried into