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| | Book 2: Relations with the State, Chapter 3 (Site not responding. Last check: 2007-10-18) |
 | | The mortmain lands held by the Church were exempt from both taxation and military service and, though Philip V, in the Concordat of 1737, obtained the privilege of taxing such as might subsequently be acquired, the repeated decrees for its enforcement show the impossibility of enforcing it. |
 | | The complete immunity of ecclesiastics from taxation was emphatically asserted by Boniface VIII in the bull Clericis laicos and, although this was revoked by the Council of Vienne in 1312, care was taken to enunciate the principle as still in vigor. |
 | | Yet in the kingdoms of Aragon they were subject to all imposts on sales, to import and export dues and other local taxation and, when resistance was offered to this, Charles V procured from Adrian VI, in 1522, and from Clement VII, in 1524, briefs confirming their liability. |
| libro.uca.edu /lea1/2lea3.htm (13306 words) |
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