Title XXX: On Tithes, First Fruits, and Offerings

Latin source headnote: It expresses four kinds of tithes that were owed under the Old Law.

Jerome, on Ezekiel.

Under the law the people owed a tenth part of all produce to the Levitical tribe. Again, from those tithes the Levites—that is, the rank of inferior ministers—gave tithes to the priests. There were also other tithes that each person from the people of Israel separated in his storehouses, so that he might eat them when he went to the temple in the city of Jerusalem and invite the priests and Levites to a banquet in the vestibule of the temple. There were also other tithes that they stored up for the poor. But the first fruits that they offered from the produce were not defined by a specific designation but left to the choice of those making the offering. We have also received a tradition of the Hebrews, not commanded by law but grown established by the choice of the teachers, that those who gave the most gave a fortieth part to the priests, while those who gave the least gave a sixtieth; between the fortieth and the sixtieth it was lawful to offer whatever they wished. Therefore, what was left doubtful in the Pentateuch is specifically defined here on account of the avarice of the priests, lest they exact more from the people in the offering of first fruits, that is, that a sixtieth part be offered of the things produced from the earth. For if the cor, which in Hebrew is called gomor and by the Septuagint is termed gomor, contains thirty modii in dry kinds as well as liquid, while the cophi and the bath are a tenth part of a cor, it is also commanded that a sixth part of the cor, the cophi, and the bath be given to the priests in offering first fruits. It is clearly calculated that this makes half a modius from three modii, which sixtieth part of the first fruits the priests ought to receive. Meanwhile, concerning these things, according to the letter and the Hebrew truth, let it suffice both to have understood and to have heard.

Latin source headnote: It cannot fittingly be summarized on account of the variety of readings.

Paschal II.

It is a new kind of exaction that clerics exact tithes of produce or animals from clerics, since nowhere do we read this in the law of the Lord. For the Levites are not read to have received or extorted tithes from Levites. Assuredly, those clerics who receive from clerics the labors of spiritual ministries owe them tithes [of their labors.]

Latin source headnote: An agreement concerning tithes is not taken away by a subsequent privilege if it makes no mention of that agreement.

Hadrian IV, to the Bishops of Worcester and Hereford.

We have learned from the manifold complaint of V., priest of Cretona, that, although he had peacefully possessed the church of Cretona for thirty years and more, within these four years the monks of Brueria entirely withdrew from him and the church all the tithes that the same church had always been accustomed to receive from the cultivated lands from its first foundation, although, more than twenty years and more having elapsed, such an agreement had intervened between the abbot of Brudeia, named W., with the consent of the whole convent, and the aforesaid priest, confirmed by an authentic writing of the monks: the monks would pay in full to the said priest and his church, for as long as he lived, the tithes of grain and all legumes, except the lesser tithes, which the same priest had declared quit for the advancement of the monks' church. And although the agreement had been observed during the times of three abbots of the aforesaid place, the same abbot, coming to our presence, obtained from us a privilege in which it was granted to his monastery that they should be bound to pay tithes to no one from the labors they cultivated by their own hands or expenses. Indeed, after he returned home, he found so much favor with Henry, the illustrious King of England, that the king conferred upon his monastery in perpetual alms the whole land of that village in which the church of the aforesaid priest is situated. This having been done, the aforesaid abbot, after expelling all the tenants of that village and cultivating at his own expense the whole land of the aforesaid parish, withdrew the revenues owed to the church. Hence, because it was not our intention through our [aforesaid] privilege to derogate from the aforesaid agreement, by apostolic writings directing your fraternity, we command that, after summoning each party before you, you inquire more fully into the truth of the matter; and, if such an agreement was made between the predecessor of the aforesaid abbot and the aforementioned priest with the consent of the monks, and was observed for a year, you compel the same abbot and monks inviolably to hold and observe the same agreement or composition, notwithstanding the said privilege unless, which we do not believe, that transaction is contained in it, or peacefully to reach an agreement with him thereupon, and to pay him the revenues [in full] according to the form of the composition, occasion and appeal being set aside; you are by our authority to admonish and more strictly compel them. But if both of you, etc.

Latin source headnote: Monks are bound to pay predial tithes from newly cultivated estates from which tithes were paid previously.

The same, to Thomas, Archbishop of Canterbury.

The office of dispensation committed to us by God admonishes and exhorts us in many ways that we ought usefully to provide for all the churches of Christ and that we must preserve their rights whole and unimpaired. It has [indeed] come to us that the monks of Bosse do not pay tithes in full to the church of Saint Mary, in whose parish they dwell, and contradict rendering them [according to the canons.] Therefore, our brother, by apostolic writings we command and direct you to compel them, with all severity by our authority and without the obstacle of appeal, to pay to the aforesaid church those tithes also from cultivated lands on which houses had once been constructed, with the same integrity with which they were accustomed to be paid before they dwelt in the same parish. And just as tithes were also formerly paid from pastures, so now we will that tithes be paid without diminution from those same lands converted to the fertility of crops.

Latin source headnote: A person is compelled by excommunication to pay tithes from mills and the other things contained here and in the following chapter. This it says together with the following chapter.

Alexander III, to the Archbishop of Canterbury and his Suffragans.

It has come to us that, although your parishioners were accustomed to pay in full to the churches to which they are owed the tithes of their goods, now, nevertheless, the laudable custom being omitted, certain of them do not fear to withhold from those churches tithes from wool and hay and from the revenues of mills and fisheries. Therefore, because those who do not pay tithes to those churches more manifestly oppose the divine institution, by apostolic writings directing your fraternity, we command that you take care to admonish your parishioners and, if there is need, compel them under the severity of excommunication to pay in full to the churches to which they are owed the tithes from the revenues of mills and fisheries, from hay and wool, all contradiction [and appeal] ceasing.

Latin source headnote: It is summarized together with the preceding chapter, and explain it as was said in the preceding chapter.

The same, to the Bishop of Winchester.

We received the messengers and letters of your fraternity with the kindness that was fitting, and, so far as was lawful, we took care to hear your petitions, as those of a person whom we love in the Lord with pure and fervent charity and to whose advantages and advancement we wish diligently to attend. Since, therefore, those things in which you desire to be fortified by the authority of our command pertain to your office, you ought to have been heard the more easily in these matters insofar as they more specially regard the salvation of those concerning whom you will render an account at the final judgment. Hence it is that by apostolic writings directing your fraternity, we command that you compel your parishioners by ecclesiastical severity to pay tithes from bees and from every fruit.

Latin source headnote: A tithe of fruits ought to be paid immediately when they are gathered, expenses not being deducted.

Alexander III, to the Bishop of Exeter.

Since the men of Horton, according to the general custom of the English church, are bound to pay without diminution to the church of Saint Michael, whose parishioners they are, a tithe from their crops in autumn, nine parts being retained for themselves, and before they do this they pay to their servants and hirelings from the untithed crops what is owed for their service during the whole year, only then paying a tithe from the residue, by apostolic writings directing your discretion, we command that you compel them under the severity of anathema to pay the tithe, both from crops and from the increase of their animals, without fraud or any diminution in autumn, as is customary, immediately after the fruits have been gathered, and at other times according as they are owed, and to take care to furnish worthy satisfaction concerning the things withheld and retained.

Latin source headnote: Those privileged concerning not paying tithes are bound to pay a tithe from those estates that they lease from others.

The same, to the Monks of Neuclen.

Our beloved sons the abbot and brothers of Holy Cross showed us by their complaint that you have leased from many laymen and received at farm estates from which they were accustomed to have tithes and a great part of their sustenance. Hence, because the same brothers are burdened immoderately and enormously by this, and it was not our intention or that of our predecessors that you should not pay tithes from possessions you leased, directing your whole body, we command that you pay in full to the same brothers the tithes from the estates you leased in their parishes, from which they were accustomed to receive tithes, or make such a peaceful and amicable composition with them that no matter of scandal ought to arise between you and you do not appear to extend your hands beyond what was granted to you.

Latin source headnote: A privilege is revoked if afterward it begins to be enormously harmful.

The same, to the Abbot and Brothers of Dol.

It was suggested to us on your part that the abbot and brothers of the monastery of Ursin endeavor to take tithes away from you and do not cease to inflict other damages and burdens upon you. But because it does not become monastic honor or religion to attend to lawsuits and contentions, by apostolic writings we command, counsel, and exhort your discretion to make a peaceful composition with the aforesaid abbot and brothers concerning those tithes and the other things concerning which there is controversy between you, lest the reputation of your religion be blackened because of contentions of this kind. For when the Roman church had given privileges concerning tithes to your order, the abbeys of your order were so rare [and very poor] that no scandal could rightly arise to anyone therefrom; but now, by the grace of God, they have been increased to such a degree and enriched with possessions that many ecclesiastical men frequently propose a complaint against you before us.

Latin source headnote: Cistercians, Templars, and Hospitallers are not bound to pay the tithe of their estates that they cultivate by their own hands or expenses; but other religious do not pay tithes from gardens and the increase of animals, nor from newly cultivated lands that they cultivate by their own hands and expenses.

The same, to the Archbishop of Tarragona.

You should know that it has come to us on your part that white monks and black monks, and certain other religious men, presume, by occasion of privileges that the Roman church granted them, to despoil churches of your jurisdiction of revenues from tithes. Indeed, we do not wish you to be unaware that our predecessors of holy memory had granted to almost all religious tithes from their labors. But our predecessor of good memory Hadrian granted only to the brothers of the Cistercian order, the Templars, and the Hospitallers tithes from their labors that they cultivate by their own hands or expenses; but to the others he granted that they not pay tithes from their newly cultivated lands that they cultivate by their own hands or expenses, from the increase of their animals, and from their gardens; and we have imitated him concerning these things. Wherefore those to whom this was granted neither ought nor can, by this occasion, withhold from their church tithes from other things or vindicate anything further for themselves.

Latin source headnote: A privilege concerning tithes from labors does not extend to lands that are delivered to others to be cultivated.

The same.

Although by the kindness of the Apostolic See it was granted to you that you be bound to pay tithes to no one from your labors that you cultivate by your own hands or expenses, nevertheless on account of this it is not lawful for you to withhold tithes from anyone from your lands that you deliver to others to be cultivated. Indeed, it has been reported to our ears that, although you give to your peasants to be cultivated certain lands that you have within the tithing district of our beloved son the treasurer of Sens, you do not pay him the tithes therefrom as you ought, nor cause them to be paid by the peasants themselves. Therefore, insofar as we more closely love you and your order, we wish the less to effect things contrary to honor or opposed to reason, or things through which you appear to transgress the tenor of our privileges, since he who abuses the power permitted to him is seen to lose his privilege. We command your fraternity that you in no way presume to usurp for yourselves the tithes from those lands within the tithing district of the aforesaid treasurer that you do not cultivate by your own hands but deliver to peasants to be cultivated, but cause them first of all to be paid in full to the same treasurer; knowing for certain that if you contemn our command, we have given mandate to our venerable brother the Archbishop of Sens that, appeal ceasing, he strictly compel the peasants to whom you shall have given lands within the tithing district of the aforesaid treasurer to be cultivated to pay [the] tithes therefrom to the same treasurer.

Latin source headnote: A privilege concerning tithes from labors comprehends even those things that are not newly cultivated lands.

The same.

You should know that it has come to our hearing that certain of you endeavor to exact and extort tithes from our beloved sons the abbot and brothers [of Pipennella, who are] of the Cistercian order, from the labors that they cultivate by their own hands or expenses, perverting by a malicious and depraved interpretation that chapter of the privilege of the Apostolic See by which it is granted to the Cistercians that no one exact tithes from them from the labors that they cultivate by their own hands or expenses. For they assert that newly cultivated lands ought to be understood by “labors.” Hence, because we wish to foster the brothers of the aforesaid order by apostolic kindness, and to provide more attentively that no one have matter for acting malignantly against them or for molesting them in any manner contrary to justice, by apostolic writings directing your fraternity, we command that you not permit this to be done. For if we meant only newly cultivated lands where we put “labors,” we would put “newly cultivated lands,” as we put it in the privileges of certain others.

Latin source headnote: Tithes of newly cultivated lands are owed to the church in whose parish they arise; but if they are not in a certain parish, they are owed to the diocesan bishop, who can retain them for himself or grant them to another church.

The same, to the Bishop of Brescia.

Since your solicitude asked of us what is to be established for you concerning the tithes of newly cultivated lands in your diocese, by intimation of the present writing to your fraternity we answer that, if those lands that are arable are within the definite parish of some church, you, retaining your portion, are to cause their tithes to be assigned to the same church; otherwise you can, according to the discretion given to you by God, assign them to another church or retain them for your own use, in such a way indeed that, if anyone presumes to act contrary to these things, you strike him with ecclesiastical censure until worthy satisfaction. But you are to decree invalid the sentences given by consuls concerning tithes, especially since they oppose the institutes of the holy Fathers, and revoke them, every contradiction and appeal being set aside. If any layman seeks tithes from priests or clerics from their labors in your diocese, you are to compel him wholly to cease from an exaction of this kind; and those laymen who receive from tenants a third or fourth part of their labors before payment of the tithes, you are to cause, without any diminution, to furnish to those to whom they are owed by right a tithe from their own portion, according as the tenant was accustomed to pay it from the part falling to him.

Latin source headnote: Tithes can be exacted.

The same, to the Archbishop of Rheims.

You ought, however, to compel your parishioners by ecclesiastical severity to pay tithes to the churches to which they owe them, because, since tithes were instituted not by man but by the Lord himself, they can be exacted as a debt.

Latin source headnote: A tithe cannot be granted to a layman by hereditary right.

The same, to the Bishop of Amiens.

In addition, because the sanctuary of God ought not to be possessed by hereditary right, you are to revoke as utterly invalid and decree to lack force the donation of a tithe that the abbot of Saint S. de Monstral granted to a certain layman to be held by succession; and you are to bind the layman with the bond of excommunication unless he has freely and absolutely resigned that tithe to the church itself.

Latin source headnote: Jews are compelled to pay predial tithes or relinquish the estates.

The same, to the Bishop of Marseille.

But concerning the lands that Jews cultivate, we answer your prudence that you compel them with all severity to pay tithes or utterly to renounce the possessions, lest perhaps by that occasion the churches be defrauded of their right.

Latin source headnote: Tithes or offerings of a church cannot be granted to laymen, and a prelate who acts contrary to this is to be punished.

The same.

Although it is held to be exceedingly grave and worthy of the retribution of divine judgment that certain laymen usurp in ecclesiastical matters what belongs to priests, nevertheless they incur greater fear and sorrow because they are said sometimes to find the tinder of their error in the clergy itself, when certain of our brothers and fellow bishops and other prelates grant them the disposal of the tithes and churches [themselves] of the church, and impel into the byways of death those who ought to have been recalled to the way of life by their preaching. Concerning them the Lord says through the Prophet: “They eat the sins of my people and provoke their souls to iniquity.” Hence we establish that, if anyone grants to any layman remaining in the world a church, tithe, or offering, he is to be cut down from his station like a tree that uselessly occupies the earth, and, until he makes amends, is to lie prostrate in grief at his own ruin.

Latin source headnote: Custom is followed as to whether a tenant pays a tithe to the church in whose parish the estates are situated, or to the church where he hears divine services and receives the ecclesiastical sacraments.

The same.

Since, as you assert, there are men in the parish of one church who cultivate lands in another parish, your discretion consulted us as to which church they ought to pay tithes from those lands: whether to that in whose parish they are constituted or to that in which they hear divine services and receive the other ecclesiastical sacraments. Indeed, since a question of this kind was moved rather often in the times of our predecessors and was terminated by none, some asserting that they ought to be paid by consideration of territory, others by consideration of persons, it is not easy for us to give a certain response concerning this, since the authorities of the holy Fathers are also diverse. And therefore in a doubt of this kind we have thought recourse should be had to custom; and it must also be considered whether those churches are constituted in one bishopric or in different bishoprics, because it seems exceedingly difficult that one church should receive tithes in the bishopric of another, since from this the boundaries of bishoprics would not unreasonably appear to be confused. [But that, etc.; cf. c. 8, On Prescription, II. 26.]

Latin source headnote: A layman cannot transfer a tithe to another layman, even if he possesses it with title. This it says together with the gloss.

From the Lateran Council.

We further prohibit laymen who detain tithes at peril to their souls from transferring them in any manner to other laymen. But if anyone receives one and does not return it to the church, let him be deprived of Christian burial.

Latin source headnote: A personal tithe is owed to the church where someone receives the sacraments, although profit occurs elsewhere; but as to a predial tithe, custom is followed if a tenant cultivated an estate in another parish.

Lucius III, to the Archbishop of Esztergom.

Called to the governance of the Apostolic See by divine favor, although undeserving, we are debtors to all the sons of the church and are compelled, according to the measure of our knowledge, to answer the consultations of each. We have moreover understood from your letters that a certain custom has grown established in Hungary: a multitude of people is very often transferred from the parish of one bishop into the diocese of another. Although it remains in the latter for many periods of time, each of the bishops—both he whose parish they left and he whose parishioners they have become—nevertheless seeks the tithe, [and subjects them to interdict unless they pay according to his will,] whence envy and [very many] contentions arise. And therefore your fraternity led you to consult us as to whom the tithes should rather be rendered. You should therefore know that, if tithes are paid from a craft, trade, and agriculture that one exercises within the boundaries of the parish in which he dwells, or from other things of this kind, it is equitable that personal tithes be rendered by them to that church in which they receive the ecclesiastical sacraments. For the Apostle says: “If we have sown spiritual things for you, etc.” But as to tithes from crops or the fruits of trees, if they have cultivated them in another parish than the one in which they dwell, since a different custom is maintained by different persons, in this case you are to choose what you know to have been observed there through long-established custom.

Latin source headnote: Tithes are to be paid from every fruit of an estate.

Clement III.

A complaint was proposed to us on the part of our beloved sons, the canons of your church, that certain farmers, when together or [at] diverse times of the year they have scattered diverse seeds in the same garden or field, pay a tithe to it only from the fruits of one of those seeds; certain persons also do not take care to pay tithes from the produce of fields unless certain expenses that they incur in carrying them to the barn or threshing floor have [first] been deducted. Therefore, because through this no small injury is inflicted upon the canons themselves and the church of God, since it is enjoined that tithes be paid to the Levites without expenses, we command that, after inquiring more diligently into the truth, if you know the matter to stand thus, you compel those farmers by ecclesiastical censure, all contradiction and appeal ceasing, to pay tithes from all the fruits of the estates, no expenses being subtracted, but rather whole tithes and without diminution; and by our authority strictly forbid them from attempting such things hereafter through any greed or presumption. [Given at the Lateran, in the third year.]

Latin source headnote: Predial tithes are to be paid without expenses being deducted.

Celestine III.

It is not in the power of men, when they plant trees or commit any seeds to the earth, what the sowing or planting will return to them, since, according to the word of the Apostle, to be expounded according to the letter, neither does he who plants do anything well, nor he who waters, but God, who gives the increase. But we have heard that certain of you take care to furnish tithes to the churches from vineyards, olive groves, sugar canes, and crops only after the expenses of seed, labor, and cultivation have first been deducted. In truth, as the holy Fathers handed down in their writings, tithes are to be given to the ministers of the church from wine, grain, fruits of trees, flocks, gardens, and trade, even from military service itself, and from hunting, and from all goods; also in such a way that those who have neglected to pay them from these things ought to be struck with ecclesiastical severity. Moreover, if anyone does not give the Lord tithes, which are the tributes of needy souls and are required as a debt, he deserves, as Augustine teaches, to be reduced to a tenth part. We therefore will and strictly command that, before you deduct any expenses from all your aforesaid goods, saving the privileges of the Roman church, you pay in full the tithes owed to the churches to which they pertain.

Latin source headnote: Tithes are to be paid from the revenues of a windmill.

Celestine III.

From the transmitted complaint of Bertrand, Archdeacon of Dol, rector of the church of N., we understood that, although M., a knight, constructed a certain windmill on certain land within the boundaries of his parish, from the produce of which land the aforesaid church was accustomed to receive tithes, he, contradicting payment to him of tithes from the proceeds of the mill itself, does not fear to retain them at peril to his salvation. Therefore, because a faithful man is bound to dispense tithes without diminution from all things that he can lawfully acquire, by apostolic writings we command your discretion that, through ecclesiastical censure, the obstacle of appeal being removed, you compel the knight H. to pay tithes without any diminution from the things that proceed from the aforesaid windmill.

Latin source headnote: The lessor or lessee of possessions is bound for tithes unless they show themselves exempt.

Innocent III, to the Bishop of Pistoia.

Your fraternity asked of us whether you ought to exact tithes from those who give or receive possessions at rent, since each endeavors to excuse himself through the other so that they are not compelled to pay tithes. Since, therefore, everyone is bound to pay tithes unless he is specially exempt from furnishing them, we answer your fraternity in this manner: tithes are to be paid from the fruits they receive by those giving and receiving possessions at farm, unless something is shown by them as to why they are immune from such tithes. [With clerics, etc.; cf. c. 9, On the Cohabitation of Clerics, III. 2. Given at the Lateran, on the fourth day before the Nones of December. 1199.]

Latin source headnote: An imperial grant under whatever form cannot exempt from the payment of tithes.—(Nor by occasion, etc.:) Tithes of newly cultivated lands do not pertain to a layman who has tithes in fief. This it says.

The same, to the Bishop of Vercelli.

Your—(And below: [cf. the chapter immediately following.]) Moreover, since no faculty of granting or disposing of spiritual things has been attributed to laymen, an imperial grant, however generally it may be made, cannot exempt anyone from payment of tithes that are owed by divine constitution. Nor, by occasion of an ancient tithe, although tithes have been granted in fief, are tithes of newly cultivated lands to be usurped, since in such matters license is not to be extended but rather restricted. [Therefore, since, etc.; cf. the chapter immediately following.]

Latin source headnote: Without deduction of seed and expenses, the lord and the tenant ought to pay a tithe, and not to whatever church or poor persons they wish, but to the church to which they are owed; nor are they excused from this because of the wickedness of the clerics.

The same, to the same.

Your fraternity intimated to us that certain laymen of your diocese, and many others of the neighboring bishoprics, endeavor by perverse machinations to withdraw tithes from your churches and clerics, and do not take care to amend by due satisfaction the audacity of the perversity they conceived. For some of them say that the seed and the expenses incurred in cultivation are first to be deducted, and assert that a tithe is to be furnished from the residue. But others, separating a part of the tithe from the portion of fruits that they receive from tenants, confer it upon their chapels, other clerics or churches, or even the poor, or convert it to other uses according to their will. Some also, detesting the life of the clerics as abominable, do not fear on this account to withhold tithes from them. Certain persons further, asserting that they acquired their possessions and all their rights with every burden and jurisdiction through an imperial grant, presume to detain tithes under a generality of this kind. Moreover, by occasion of an old tithe that they assert was granted to them, some do not fear to usurp for themselves the tithes of newly cultivated lands.

But if assertors of this kind had due regard for God, from whom all good things proceed, they would not contend to diminish ecclesiastical right, nor presume to detain tithes, which are the tributes of needy souls. For since God—to whom belong the earth and its fullness, the world and all who dwell in it—ought not to be of a worse condition than a temporal lord, whose established due from the lands that he furnishes to others to be cultivated is necessarily paid in full, without expenses indeed being deducted or seed separated, it assuredly seems exceedingly iniquitous if tithes, which God commands to be rendered to himself as a sign of universal dominion, affirming tithes and first fruits to be his own, can perhaps be diminished by the aforesaid occasion or rather by devised fraud, since payment of tithes is owed to God to such a degree that laymen, if after being admonished they perhaps refuse to render them, are to be compelled by ecclesiastical severity to furnish them to the clerics to whom he granted them for his worship. And since tithes are to be rendered from absolutely all proceeds, just as the tenant is bound to render without diminution a tithe from the part of the fruits that remains to him by reason of cultivation, so also is the lord bound to render it from the portion he receives by reason of the land. Under pretext of the wickedness of the clerics they cannot dispense them to others, except those to whom they are owed by divine mandate, according to their own judgment, since it is lawful for no one to grant another's property to anyone apart from the will of the lord, although through the solicitude of the pastoral office the clerics are to be restrained from their wickedness. (And below: [cf. the chapter immediately preceding.]) Therefore, since we do not wish, nor ought we, to permit the rights of churches and clerics to be diminished by any presumption, by the authority of the present writing we command your fraternity that, appeal being removed, you compel by apostolic authority through a sentence of excommunication or interdict all those who are bound by reason of persons or even estates to furnish tithes to the churches and clerics of your diocese to render them in full. Moreover, so that you may be able to compel the clerics of your diocese concerning whom a complaint has been proposed in your court to do full justice under your examination concerning the aforesaid tithes and fruits received, notwithstanding the objection of an appeal interposed to elude ecclesiastical discipline, we have thought that this should be granted to your devotion by the page of the present writing.

Latin source headnote: A privilege concerning tithes not to be paid, granted to an ecclesiastical person, comprehends newly cultivated lands. This it says according to the understanding that pleases Panormitanus.

The same, to the Abbot of Saint Columba of Sens.

On your part it was petitioned of us that, since, as you assert, it was granted to you to receive in full the tithes from the labors of your parishes, we mercifully grant you that from lands within your parishes that are newly reduced to cultivation you have, by our indulgence, the faculty of exacting tithes. Since, therefore, the greater thing was granted to you—namely, to receive in full tithes from the labors of the land of your parishes—you can sufficiently exact them from newly cultivated lands, because where the greater is granted to you, the lesser also in this case is seen to have been granted. [Given at Rome at Saint Peter's, on the sixth day before the Ides of March, in the ninth year of our pontificate. 1206.]

Latin source headnote: A merchant pays a tithe from profit after deducting expenses that he incurs from tithed money; but expenses incurred for obtaining fruits are not deducted, and a tithe is paid from the fruits even without deducting expenses incurred for restoring the thing.

The same, to the Bishop of Ely.

Of the pastoral office—(And below: [cf. c. 28, On the Office of a Delegated Judge, I. 29.]) You asked further that it be explained whether someone can deduct necessary expenses from mills and fisheries before he pays tithes from them, as is granted in trade. To this, without prejudice to a better opinion, we answer that, although concerning things acquired or made from tithed money, when they are sold, we believe expenses are to be deducted and tithes paid from the residue as from profit—as if a house, field, vineyard, oven, mill, flock, or any merchandise is sold—nevertheless, we do not believe that expenses incurred for receiving fruits are to be deducted from those things from which the fruits proceed, even if they have been tithed, since, saving the tithe, the fruits become those of the persons who incur those expenses. But we do not believe the fruits themselves can be alienated except with the burden of tithes. Nor do we believe expenses are to be deducted from proceeds to be tithed for restoring damage to any things from which tithes are paid, because the restored things remain with the owner, as if some part of a herd dies, a vineyard deteriorates, a portion of merchandise perishes, or an entire oven is destroyed. [You asked, etc.—cf. c. 8, On the Faith of Instruments, II. 22.—Given at Rome at Saint Peter's, on the fourteenth day before the Kalends of January. 1204.]

Latin source headnote: One who acquires by prescription a tithe in another's parish will not have their tithes if newly cultivated lands arise there.

The same.

When it sometimes happens in your diocese—(And below: [cf. c. 28, On Oaths, II. 24.]) Moreover, you asked whether, when any estates from which tithes were paid to churches or ecclesiastical persons devolve upon the Cistercian order by donation, purchase, or another title, the same brothers are bound to pay tithes from such estates to those churches or persons. Concerning this we give you such a response: since it was granted to the aforesaid brothers by the Apostolic See that they are bound to pay tithes to no one at all from their labors that they cultivate by their own hands or expenses, they are not bound to pay tithes from estates acquired in this manner to churches or ecclesiastical persons, provided they are cultivated by their own hands or expenses. But since from antiquity the receipt of tithes in certain parishes pertains to certain churches or ecclesiastical persons, and newly cultivated lands are made anew in the same parishes, you ask us to whom the tithe of such newly cultivated lands begins to pertain. Hence we answer your inquiry in this manner: since the receipt of tithes pertains by the common law to parish churches, the tithes also of newly cultivated lands that are made in their parishes are undoubtedly known to pertain to them, unless a reasonable cause is shown by those who otherwise receive the tithes, through which it appears that the tithes of the newly cultivated lands pertain to them. [Given at the Lateran, on the sixteenth day before the Kalends of June, in the third year. 1210.]

Latin source headnote: The tithe of all fruits of an estate is owed to him who acquired the tithes there by prescription; but prescription is not extended to another estate.

The same, to the Bishop of Beauvais.

Since in your diocese certain monasteries and conventual churches receive greater and lesser tithes in many parishes, [and] tithes were not paid from certain fruits received annually [that are now, however, paid,] you asked to be taught by the Apostolic See whether the tithes of the aforesaid fruits ought to pertain to the parish churches, which receive neither greater nor lesser tithes, or to the monasteries and those conventual [churches] that receive other tithes from antiquity. To this we answer thus: if the aforesaid fruits proceed from that land from which the monasteries or conventual churches received some revenues by reason of tithes, the tithes of those fruits are undoubtedly owed to them, since that land was titheable to them from antiquity and one and the same church ought not to be assessed under diverse law; otherwise, let them be paid to the parish churches, to which the receipt of tithes pertains by the common law. [Indeed, because it happens, etc.—cf. c. 27, On Betrothals, IV. 1.—Given at the Lateran, on the fourth day before the Kalends of November, in the fifteenth year of our pontificate. 1212.]

Latin source headnote: Laymen cannot donate churches or tithes, even if they are kings, nor is a basis for prescription furnished by their title.

The same, to the Bishop of Veszprém.

Some time ago, when in our presence you proposed a question against the brothers of the Jerusalem Hospital of Saint Stephen of Alba, because they did not permit the tithes owed to the church of Veszprém from the labors of their peasants to be paid to you, we cited them, fixing the general council as their term, at which they should present themselves before us with their instruments and reasons, prepared to answer you. Therefore, when you and they appeared before us at the appointed term, we appointed our beloved son G., cardinal priest of the title of Saint Martin, as auditor for you and them. Before him you sought the tithes of the lands that are cultivated by the peasants of the hospital in the diocese of Veszprém, and the churches of Ciroga and Novacularia that are detained by those Hospitallers, as pertaining to you, your intention being founded upon the common law. But the prior of the same hospital, alleging prescription as to the aforesaid tithes and churches, proposed that he was in no way bound to answer you concerning them. When this came to our hearing through the same auditor, we commanded that the same prior prove the title of prescription that he alleged. Finally, after prior deliberation, before our venerable brother the Bishop of Albano, who heard the cause after the departure of the aforesaid cardinal, he exhibited privileges of B., king of Hungary of illustrious memory, and of E., his mother, the queen, who granted by title of donation in perpetual alms to the hospital the church of Saint Stephen, to which the said churches with the same tithes pertained. He also exhibited a writing of confirmation of our predecessor Pope Clement of good memory, through which he wished to prove that the aforesaid grant had full force, and asserted nevertheless that it was afterward confirmed by our predecessor Pope Lucius of happy memory.

But on your part it was proposed in opposition that, as to the tithes and the churches donated by the king and queen, the opposing party could not plead prescription, which could neither take its beginning from their donation, nor had so much time elapsed from the aforesaid confirmation that prescription could be confirmed; and thus the alleged title of the donation of the king and queen was null, since according to the canonical sanctions he incurs the crime of sacrilege who receives churches or anything ecclesiastical from the hand of a layman. Hence, if it happens that a layman uses such words in the donation of a church, “I give you such a church,” he is understood to grant nothing other than only the right of patronage that he has in it, as is expressly contained in a constitution issued by us. But against the confirmation it was answered in this manner: since the church of Saint Stephen itself is confirmed indiscriminately with all tithes, churches, and other things that pertain to it, episcopal right is not taken away, since it is not expressed there, but only the due portion of tithes conferred within the parish of Saint Stephen is reserved to the same Hospitallers according to the custom of the land; especially since the tithes sought by you do not lie in the parish of Saint Stephen, which the opposing party confessed openly. On the contrary, it was replied by the other party that, since you had remained silent for a space of thirty years, you were seen tacitly to have renounced your right. But your party appeared to repel this also by alleging that silence of thirty years is known to obtain not under the common law but under privileges; hence a bishop is deprived of the common-law right he has in the tithes or churches of his diocese only by silence of forty years.

We therefore, having understood more fully these and the other things proposed on each side, since the aforesaid donors could not confer upon others things that they could not themselves possess by law, and since from the confession of the opposing party it is clearly established to us that the tithes and churches sought are not contained within the parish of Saint Stephen, even if the aforesaid donation holds, and since through the aforesaid confirmation of Clement made to the hospital concerning the church of Saint Stephen with its tithes and other appurtenances, even if it appeared authentic, there is no derogation at all from episcopal right, with the counsel of our brothers, by apostolic authority, we prohibit by sentence the brothers of the hospital from presuming further to impede you from receiving the aforesaid tithes and peacefully possessing them in the future.

Latin source headnote: Lords of estates can be compelled to give the estates for cultivation to such persons from whom the church can obtain tithes without contradiction. This it says as far as the section “Those.”—(Those, etc.:) This section is not summarized on account of its brevity.

The same, in the General Council.

In certain regions some peoples are intermingled who according to their rites do not customarily pay tithes, although they are designated by the Christian name. Certain lords of estates give them those estates to cultivate so that, by defrauding the churches of tithes, they may obtain greater revenues therefrom. Wishing, therefore, to provide in these matters for the indemnity of the churches, we establish that the lords themselves commit their estates to such persons and in such a manner to be cultivated that they pay tithes in full to the churches without contradiction, and, if necessary, that they be compelled to this through ecclesiastical censure. For those tithes must necessarily be paid that are owed under divine law or the approved custom of the place.

Latin source headnote: Tithes are to be paid before rents or taxes, and if the latter are paid first, they ought afterward to be tithed.

The same, in the same council.

Since it is not in man what will answer the one sowing seed, because according to the word of the Apostle, “Neither he who plants is anything, nor he who waters, but God who gives the increase,” certain persons strive too avariciously to defraud in tithes him who brings forth abundant fruit from deadened seed, first deducting from the crops rents and taxes, which sometimes pass away untithed. But since, as a sign of universal dominion, the Lord reserved tithes to himself as though by a certain special title, we, wishing to meet both the losses of churches and the perils of souls, establish that, by prerogative of general dominion, payment of tithes precede the exaction of taxes and rents; or at least that those to whom untithed rents or taxes have come—since a thing passes with its burden—be compelled by ecclesiastical censure to tithe them to the churches to which they are owed by law.

Latin source headnote: Cistercians, Templars, and Hospitallers are bound to pay tithes from the fruits of possessions that they acquired after the general council mentioned here, if tithes were previously paid from those possessions.

The same, in the same council.

Recently the abbots of the Cistercian order, assembled at the general council, prudently established at our admonition that hereafter the brothers of that order not purchase possessions from which tithes are owed to churches, unless perhaps for monasteries newly to be founded; and that, if such possessions are conferred upon them by the pious devotion of the faithful, or purchased for monasteries to be founded anew, they be committed to others to be cultivated, by whom tithes are paid to the churches, lest the churches be further burdened by occasion of their privileges. We [therefore] decree that from the lands of others and those to be acquired from now on, even if they cultivate them by their own hands or expenses, they pay tithes to the churches to which they were previously paid by reason of the estates, unless they have thought that another composition should be made with those churches. And we will and command that this same thing be extended to other regulars who enjoy similar privileges, so that the prelates of the churches may exist more ready and effective in furnishing them the completion of justice concerning their malefactors, and may take care to observe their privileges more diligently and perfectly.

Gregory IX.

We forbid all ecclesiastical persons from presuming to receive as a pledge from laymen tithes detained by those laymen that pertain to other churches.