162. The Bull "Clericis Laicos" of Boniface VIII, 1298.
Tosti, Histoire de Boniface VIII, I, pp. 395 ff.
In theory all ecclesiastical persons and possessions were immune from secular taxation, but the pope frequently permitted temporal rulers to levy a tax on them for the aid of the state in times of public necessity. At the command of the pope such taxes had been assessed (1) to carry on the crusades (the Saladin tithe), (2) to make war on Frederick II, (3) to put down the heresy of the Albigenses, (4) to resist Peter of Aragon when he attacked Sicily, etc. It frequently happened that the large sums raised for the crusades went into the king’s treasury, and were spent for other things. The kings, especially of England and France, found this a very convenient way of raising money. The immediate cause of the publication of this bull was the heavy assessments which the kings of England and France had just made on their clergy. Boniface recognized that the immunities and liberties of the church were thereby being destroyed. In spite of the protests of both pope and clergy, neither king restored the money or ceased to levy taxes. New names for them were so skilfully invented, and such arguments were used, that the clergy could not refuse to pay without seeming to be disloyal and unpatriotic. Boniface VIII issued this bull to put a stop to the taxation which he regarded as the pillaging of the churches. It must be observed that the pope does not prohibit such taxes altogether. He preserves his authority and the immunities of the church by retaining the right to sanction whatever taxes may be assessed on the clergy and the possessions of the church.
The kings of both England and France were engaged in policies which necessitated large expenditures, and hence they were in need of money. Besides, they were trying to centralize all authority in their hands and consequently found these ecclesiastical immunities a great obstacle in their way. We have here an evidence that the national governments had begun their long struggle against the temporal authority of the pope, for the question as to whether the king may tax the church and clergy was one phase of this struggle.
It is said that in times past laymen practiced great violence against the clergy, and our experience clearly shows that they are doing so at present, since they are not content to keep within the limits prescribed for them, but strive to do that which is prohibited and illegal. And they pay no attention to the fact that they are forbidden to exercise authority over the clergy and ecclesiastical persons and their possessions. But they are laying heavy burdens on bishops, churches, and clergy, both regular and secular, by taxing them, levying contributions on them, and extorting the half, or the tenth, or the twentieth, or some other part of their income and possessions. They are striving in many ways to reduce the clergy to servitude and to subject them to their own sway. And we grieve to say it, but some bishops and clergy, fearing where they should not, and seeking a temporary peace, and fearing more to offend man than God, submit, improvidently rather than rashly, to these abuses [and pay the sums demanded], without receiving the papal permission. Wishing to prevent these evils, with the counsel of our brethren, and by our apostolic authority, we decree that if any bishops or clergy, regular or secular, of any grade, condition, or rank, shall pay, or promise, or consent to pay to laymen any contributions, or taxes, or the tenth, or the twentieth, or the hundredth, or any other part of their income or of their possessions, or of their value, real or estimated, under the name of aid, or loan, or subvention, or subsidy, or gift, or under any other name or pretext, without the permission of the pope, they shall, by the very act, incur the sentence of excommunication. And we also decree that emperors, kings, princes, dukes, counts, barons, podestà, capitanei, and governors of cities, fortresses, and of all other places everywhere, by whatever names such governors may be called, and all other persons of whatever power, condition, or rank, who shall impose, demand, or receive such taxes, or shall seize, or cause to be seized, the property of churches or of the clergy, which has been deposited in sacred buildings, or shall receive such property after it has been seized, or shall give aid, counsel, or support in such things either openly or secretly, shall by that very act incur the sentence of excommunication. We also put under the interdict all communities which shall be culpable in such matters. And under the threat of deposition we strictly command all bishops and clergy, in accordance with their oath of obedience, not to submit to such taxes without the express permission of the pope. They shall not pay anything under the pretext that they had already promised or agreed to do so before the prohibition came to their knowledge. They shall not pay, nor shall the above-named laymen receive anything in any way. And if the ones shall pay, or the others receive anything, they shall by that very act fall under the sentence of excommunication. From this sentence of excommunication and interdict no one can be absolved except in the moment of death, without the authority and special permission of the pope....
163. Boniface VIII Announces the Jubilee Year, 1300.
Tosti, Histoire de Boniface VIII, II, pp. 467 f.
Boniface, bishop, etc. We know that in times past generous indulgences and remissions of sins have been granted those who should come to the illustrious churches of the prince of the apostles [St. Peter’s in Rome]. Our office requires us to desire and most gladly to procure the salvation of all, and so, regarding all such remissions and indulgences as valid, by our apostolic authority we confirm, approve, and renew them, and reinforce them with this present writing. In order therefore that the most blessed apostles, Peter and Paul, may be more highly honored in that the faithful devoutly visit their churches, and that those who do so may feel that they are filled with spiritual gifts, we, through the mercy of omnipotent God and trusting in the merits and authority of his apostles [Peter and Paul], at the advice of our brethren and in the fulness of our apostolic power, grant the fullest and broadest forgiveness of all their sins to all who, during the whole of this 1300th year, and to all who, in every hundredth year to come, shall reverently come to these churches and truly repent and confess. We decree that those Romans who wish to participate in this indulgence shall visit these churches at least once a day for thirty days, either consecutively or at intervals, and all who are not Romans shall visit them in the same way for fifteen days. But the more devoutly and frequently anyone visits them, the more surely will he deserve and obtain the indulgence.
164. The Bull "Unam Sanctam" of Boniface VIII, 1302.
Raynaldus, anno 1302, sec. 13; Revue des Questions Historiques, vol. 46, pp. 255 f.