To the masters and scholars at Paris. In order that you may carry on your studies more freely and be less occupied with other business, we grant your petitions, and by the authority of this present letter bestow upon you the privilege of not being haled by apostolic letters beyond the limits of the city of Paris upon questions that have arisen within its limits, unless [these letters] make express mention of this privilege.[40]

3. The same privilege was granted as regards civil courts by Philip IV in 1340/41:

… The Masters and Scholars studying at Paris, if summoned by any secular judges of our realm, shall not be haled and cited to their courts outside of Paris; nor shall laymen who are subject to our rule attempt to bring this about.[41]

This right was known at Paris as the jus non trahi extra (right of not being haled outside). "It became henceforth the characteristic university privilege, not only of Paris but of all universities which were in any degree influenced by Parisian usage."[42]

(c) Exemption from Taxation

One of the most important privileges enjoyed by modern universities (in common with other educational institutions, and with churches) is exemption from taxation. This privilege is directly traceable to those of the mediaeval universities, and possibly through them to Roman laws on the subject. In the early history of universities the privilege was held, not by the corporations as such, but by masters and scholars as individuals.

1. One example of such exemption is found in the charter of Philip IV, 1340/41, already quoted:

To the aforesaid Masters and Scholars [of Paris], now in attendance at the University, and to those who are hereafter to come to the same University, or who are actually preparing in sincerity so to come, also while [they are] staying at the University, or returning to their own homes, we grant … that no layman, of whatever condition or prominence he may be, whether he be a private person, prefect, or bailiff, shall disturb, molest, or presume otherwise in any way whatsoever to seek to extort anything from the aforesaid Masters and Scholars, in person, family or property, under pretext of toll, tallia [special form of feudal tax], tax, customs, or other such personal taxes, or other personal exaction of any kind, while they are either coming to the University itself, or actually preparing in sincerity to come, or returning to their own homes; and whose status as scholars shall be established by the proper oath.

2. The charter of the University of Leipzig, in 1409, exempts certain property of the corporation, as such, from taxes:

Likewise in said town, in behalf of the aforesaid University, and for the increase of the same, we have instituted and founded two Colleges, … and for these we have given and assigned two houses … and these same houses of the said Colleges we have made free from all losunge, exactions, contributions, steura, laws, taxes, and from the control of the citizens of the beforementioned town; and of our sure knowledge we incorporate them and make them free for the advantage of the aforesaid University.[43]