Seminary

SEMINARY. - It is the tribute that the Ordinary may impose on the income of all diocesan ecclesiastical bodies in order to provide for the material needs of the Seminary.

The Council of Trent, by instituting seminaries, had provided for their budgets, allowing them to incorporate simple benefices and authorizing a special tax on all ecclesiastical bodies (sess. XXIII de Ref., can. 18). The Council had described in detail the revenues subject to the tax, but many doubts were clarified only after the apostolic constitution Creditae of Benedict XIII and especially with the broad jurisprudence that followed.

The CIC reopened this source, leaving it however optional to the bishop's initiative (can. 1355), and resolved every question by establishing sure criteria for drawing up the rolls of contributors. In fact, by the provision of can. 1356, the following are obliged to pay the s., notwithstanding any custom or privilege to the contrary: the episcopal mensa, all benefices including regular ones or those of patronage right (including parishes or quasi-parishes even if supported only by the offerings of the faithful), houses of refuge, associations of the faithful canonically erected and factory boards having their own revenues; and finally all religious houses, unless they live on alms alone or have a training college for teachers or for pupils for the common good of the Church, such as, for example, a missionary institute. The rate of the tribute may in no case exceed five percent of the assessed taxable amount, and since it must be equal for all, neither a progressive imposition nor a decreasing imposition is admitted; nor is the exemption of any of the categories contemplated permitted, because the tribute is general. The assessment of the taxable amount is made net of the charges and necessary expenses and, for canonical benefices, after deducting the daily distributions or the share of a third of income corresponding to them. The offerings of the faithful are also exempt; and if these constitute the entire parochial benefice, one third is immune from the tax. However, the charges and necessary expenses do not include those required for the food, clothing and housing of the beneficiary and of dependents and generally the personal expenses that the parish priest or any beneficiary incurs to care for his health, to maintain servants, for books and for travel, etc. On the other hand, the tributes imposed by the civil authority, the sums required for the maintenance of the beneficiary's house and lands, for the cultivation of the fields, for the gathering of the fruits, for the wages of laborers, for the purchase of seeds and for the upkeep of work tools are deductible. The alms of Masses are not to be counted among the revenues subject to the s. No appeal may be brought or any customs or privileges to the contrary adduced (can. 1356). For recognition for civil purposes and so that the s. may be counted as a reduction of taxable revenues, the episcopal decree must be recognized by presidential decree.

Luigi Fini