STOLA, RIGHTS OF. - I. - Rights of Stol or Stol Taxes (iura stolae)
The rights of Stol or Stol taxes (iura stolae) are the payments owed by those who are not poor to parish priests on the occasion of the administration of certain Sacraments (Baptism, Matrimony) and sacramentals (blessings, processions, etc.) or on the occasion of funerals; the former are called rights of white Stol, the latter of black Stol.
They form part of the endowment of the benefice (can. 1410). Their amount is determined by tariffs fixed by the provincial council or by the bishop with the approval of the Holy See (can. 1507, 1234), or by legitimate custom (can. 463, 831). It is forbidden for the parish priest to demand more, and if he does so he is bound to make restitution, as well as being liable to severe pecuniary penalties and, in case of recidivism, to suspension or removal from office (can. 2408). As for the poor, the parish priest may demand nothing (can. 463, 4, 1235, 2).
The matter concerning the rights of black Stol is regulated by special norms (can. 1234-38), so that the measure of the taxes: for the various classes of funerals be determined with moderation, so as to avoid occasions of disputes or scandals, full freedom be left to choose the class desired, and in any case the poor be assured of the gratuity of the funeral service and burial, with all the rites prescribed by the liturgy. Should the funeral not take place in the parish church proper to the deceased (as is normally the case, unless the deceased himself has chosen another church: can. 1216), the proper parish priest is owed the so-called parochial portion (v.).
II. - As regards their juridical nature
It should be noted that, in keeping with the fundamental principle of canon law that nothing intrinsically spiritual or inseparably annexed thereto may be made the object of purchase or sale for a temporal price (and to do so constitutes simony of divine right: can. 727, 1), and in particular given the specific prohibition made to every priest to demand or request anything, whether directly or indirectly, for the administration of the Sacraments (can. 736), the rights of Stol cannot be considered as a price or compensation for the spiritual ministry performed by the parish priest, but as a payment made on the occasion of such acts, based on a just title recognized by law or by legitimate custom (can. 730). Just titles are, for example, that of stipend for the honest sustenance of the cleric, or that of extrinsic work, i.e., work performed externally to the sacred ministry and separable therefrom. A logical consequence of this concept is not only that the parish priest always has the duty to perform the ministry gratuitously for those unable to pay the due amount, but also that the parish priest cannot demand advance payment, nor may he refuse the Sacraments or the funeral even if the legitimate and adequate emolument according to the economic capacity of the faithful or of those acting on their behalf is refused. However, those concerned remain bound to pay the due tax, under penalty of canonical penalties at the prudent discretion of the bishop (can. 2349).
Given this obligatory character, although the rights of Stol are sometimes also designated by the name of offerings or alms (cf. can. 736, 1234), they must be distinguished from offerings consisting of free and spontaneous alms of the faithful (v. OFFERINGS) precisely because a true juridical obligation is attached to them. Their canonical juridical nature, therefore, is more properly that of a tribute or tax which the Church, by virtue of its power of governance and the right it claims to exact from the faithful, independently of civil authority, whatever is necessary for divine worship and the maintenance of the clergy (can. 1490), imposes on those who are part of its organization, to be paid on the occasion of the request for certain ecclesiastical services.
III. - In the Italian state system
Despite some divergence regarding their definition from the civil law point of view, legal action for the payment of the rights of Stol is recognized, to the extent of the tariffs established by ecclesiastical authority. Funeral expenses in particular enjoy the general privilege on movables (art. 2751 of the Civil Code). For tax purposes, the rights of Stol are included among the income subject to movable property tax. They are then taken into consideration as casual income congrua (v.).