ECCLESIASTICAL TAXES. - They are, alongside spontaneous contributions - donations, dispositions of last will, oblations (v.) -, one of the sources of the Church's income, which has the right to demand from the faithful, independently of the civil authority, the means necessary for divine worship and the support of the clergy (cf. can. 1496 CIC).

In the Church's tax system too there exists the distinction between taxes, coercive levies of wealth carried out to meet collective needs, and t.[axes], owed as compensation for services rendered by ecclesiastical offices. Among the former are to be numbered tithes (v.) and episcopal tributes in general: among these some are ordinary, such as the cathedralicum (v.) and the seminary tax (v.); others - extraordinary - may be imposed, in moderate measure (can. 1505), on all secular or religious beneficiaries to meet some particular need of the diocese.

Bishops may, moreover, impose a tribute on churches, benefices and ecclesiastical institutes at the time of foundation or consecration (can. 1506), as well as temporary pensions burdening the holder of a benefice (can. 1429).

Among the t.[axes] are to be remembered those for the conferral of benefices, for the granting of the pallium, and those of the chancery and judicial [taxes] owed to the Holy See (v. TASSE DI CURIA); those of the chancery, for dispensations and judicial [taxes]

owed to bishops (can. 1909); and the stole fees (v. STOLA, diritti di) belonging to parish priests.

Rodolfo Danieli

@incollection{ec11_tasse_ecclesiastiche, author = {Danieli, Rodolfo}, title = {Tasse Ecclesiastiche}, booktitle = {Enciclopedia Cattolica}, volume = {XI}, pages = {1783--1784}, note = {Cited by column}, publisher = {Ente per l’Enciclopedia Cattolica e per il Libro Cattolico}, address = {Città del Vaticano}, year = {1953}, url = {https://azioneromana.com/article/tasse-ecclesiastiche} }

One of some 20,000 entries brought back from the twelve printed volumes (1948–54). Spotted something? Help us improve it.

About this entry