Question III: To whom, and by whom tithes are to be paid

I ASSERT first that tithes are to be paid not to Laymen but to the ministers of the Church: C. Quamvis grave, de decimis; and he seems to understand it of those only who have the care of souls, cap. Cum contingat de decimis. So D. Bonav. intimates ad 10. Lucae.

But from the tithe-revenues of these, curates and their clerics are accustomed to be fed, as Valentia notes punct. 4. quaest. 5. And given the precept of the Church, they are to be paid also to the body of Ecclesiastics; so D. Thom. quaest. 87. art. 3. and others cited by Bass. num. 10.

I ASSERT second: praedial tithes pertain to the Parish priests of the place where the lands are. So D. Thom. art. 3. ad 1., and it is gathered ex c. Quoniam de decimis and cap. ult. de Parochis. In this, however, one must stand by custom, as is had in c. Ad Apostolicam and c. Cum sint de Decim, and D. Thom. hands down art. 3. ad 2.

I ASSERT third that by concession of the Supreme Pontiff tithe-fruits can be extended to the uses of Laymen. First, by sale or donation. Second, by privilege of the Supreme Pontiff for a time or in perpetuity. Third, by concession in perpetual feud, made by some Prelate of the Church before the Lateran Council under Alexander III, which was celebrated in 1107: c. Cum Apostolica. After the said Council, however, no Prelate inferior to the Supreme Pontiff can grant such a feud to Laymen.

FOURTH, by a concession in feud made by a Prelate of some Church, if such tithes were once legitimately possessed by Laymen under the title of feud and have returned from the feud to the Church. So Valentia and others.

FIFTH, by the title of Lease: c. Vestra, de locato, et conducto; provided the direct dominion remain with the Ecclesiastic who leases, as D. Thom. notes art. 3. ad 3., and only its fruit be with the Layman who takes the lease; nor is this lease to be made in perpetuity, as Sylvester notes v. Decimae, nor beyond three years, where the Extravagant of Paul III de rebus Ecclesiae non alienandis has been received, which forbids this under excommunication.

IN this category also the Council of Trent sess. 25. cap. 11. de reform. declares void whatsoever leases of the goods of Churches, even confirmed with Apostolic authority, which a Provincial Synod, or those deputed by it, shall judge to have been contracted for a long time, even thirty years, to the damage of the Church and against the Canonical sanctions.

I ASSERT lastly that those are bound to pay tithes who either receive the Sacraments in some Church, or hold lands in its territory under any title, were it more than spiritual, even if they be Clerics, unless privilege, custom, or condonation ordain otherwise. So D. Thom. art. 4. and D. Bonav. locis adductis, Valentia quaestione prima p. 5., Suar. cap. 16., Less. l. 2. cap. 39. disp. 5., Lillius tract. 27. cap. 8., Vasq. de benef. cap. 1. dub. 8. num. 37., Regin. l. 19. num. 87., Fagund. l. 1. cap. 4. et l. 2. cap. 1., Bassaeus num. 5. So it is had in C. ex transmissa v. Fideles omnes, c. Tua nobis.

AS to Clerics, it is had in cap. 2. de decim., where however he speaks of their being paid from secular goods, not from the goods of the Church, as Suar. warns cap. 17., with the Theologians and Canonists.

INFIDELS, however, since they are aliens and do not receive the Sacraments, are not bound to Tithes. Therefore c. Ex transmissa explains who are bound to them.

As to Jews, they are bound to pay the real burdens: c. De terris; but not tithes of lands. Then c. Quamco lays down that they can be compelled to the tithes of lands which were accustomed to be paid before the lands came to them. The Gloss adds the reason, because a thing passes with its burden.

But baptized heretics are bound, for they are subjects of the Church. See Suar. cap. 16. num. 3.

NOTE, however, that by prescription it can come about that tithes be paid not in the Parish where the land is, but in another: c. Ad Apostolica, c. Cum sint homines, de decim.; it is gathered ex c. Ad aures de Praescript. and cap. 1. de Praescrip. in 6.

MOREOVER, for this prescription there is required a time by which derogation is made from the common law, as the Gloss says ad c. cit. Cum sint homines. For it is of the common law that tithes be given where the lands are, as is had in eo cap. Ad Apostolicae; but the necessary time is forty years: c. Accidentibus de Primil.

From what has been said you have that praedial tithes are paid from all whatsoever whole fruits: c. Nuncius, c. Ex parte, c. Ex transmissa, c. Tua nobis. See Suar. cap. 34. They are to be paid whole, moreover, before expenses are computed. See Suar. cap. 35.

SIMILARLY also for the mixed ones, as flocks, etc. Thus you have: c. Pervenit, c. Non est, c. Quicunque, c. Omnes 16. quaest. 7., c. Nuncios, where the same is said of the fruits of bees, wax and honey. See Suar. loc. cit. num. 4.