STOLA, RIGHTS of. - I. - Rights of s. or s. fees (iura stolae) are the payments owed by non-poor persons 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 s., the latter of black s.
They form part of the endowment of the benefice (can. 1410). Their amount is determined by tariffs established by the provincial Council and the bishop with the approval of the Holy See (cann. 1507, 1234), or by legitimate custom (cann. 463, 831). The parish priest is forbidden to demand more, and if he does so he is obliged to make restitution, in addition to being liable to a severe pecuniary penalty and, in the event of recidivism, suspension or removal from office (can. 2408). From the poor, moreover, the parish priest may demand nothing (cann. 463 § 4, 1235 § 2).
The matter concerning rights of black s. is regulated by particular norms (cann. 1234-38), so that the amount of the charges for the various classes of funerals may be determined moderately, in such a way as to avoid occasions of quarrels or scandals; that full freedom may be left to choose the class desired; and that in every case the poor may be assured of the gratuitous celebration of the funeral and of burial, with all the funeral rites prescribed by the liturgy. If the funeral does not take place in the deceased’s own parish church (as ordinarily it must, if the deceased himself has not chosen another church: can. 1216), the so-called parish portion is parish priest (v.).
II. - As regards their juridical nature, it should be noted that, consistently with the fundamental principle of canon law that nothing intrinsically spiritual or inseparably attached to something spiritual is to be made the object of purchase or sale for a temporal price (and to do so constitutes simonia di diritto divino: can. 727 § 1), and particularly in view of the specific prohibition imposed on every priest against demanding or requesting anything, whether directly or in-
directly, for the administration of the Sacraments (can. 736), rights of s. cannot be regarded as a price or compensation for the acts of spiritual ministry performed by the parish priest, but as a payment made on the occasion of such acts, on the basis of a just title recognized by law or by legitimate custom (can. 730). Examples of just titles are that of stipendio for the honourable support of the cleric, or that of extrinsic work, that is, work performed externally to and separable from the sacred activity. The logical consequence of this concept is not only that the parish priest always has the duty to perform the ministry gratuitously for those who are unable to make the payment due, but also that the parish priest may not demand payment in advance, nor may he deny the Sacraments or the funeral even when the legitimate payment appropriate to the economic capacity of the faithful person or of whoever acts on his behalf is refused. The obligation nevertheless remains for such persons to pay the fee due, under threat of canonical penalties to be imposed at the prudent discretion of the bishop (can. 2349).
Given this obligatory character, although rights of s. are sometimes also designated by the name of offerings or alms (cf. cann. 736, 1234), they must be distinguished from offerings consisting of the free and spontaneous donations of the faithful (v. OBLAZIONI), precisely because a genuine juridical obligation is attached to them. Their canonical juridical nature, therefore, is more properly that of a tribute or fee which the Church, by virtue of her power of governance and of the right she claims to demand from the faithful, independently of civil authority, whatever is necessary for divine worship and the support of the clergy (can. 1490), imposes on those who form part of her organization, to be paid on the occasion of requesting certain ecclesiastical services.
III. — In the Italian state legal system, notwithstanding some divergence regarding their definition from the civil-law standpoint, an action for payment of the rights of s. is recognized in the amount of the tariffs established by the ecclesiastical authority. Funeral expenses, in particular, enjoy a general lien on movable property (Art. 2751 of the Civil Code). For tax purposes, the rights of s. are included among incomes subject to the tax on movable wealth. They are also taken into consideration as casual receipts for congrua (v.).