SECTION III.

It is just that those who enjoy the advantages of a government should support the charges. The ecclesiastics and monks, who possess great property, for this reason should contribute to the taxes in all countries, like other citizens. In the times which we call barbarous, great benefices and abbeys Were taxed in France to the third of their revenue.

By a statute of the year 1188, Philip Augustus imposed a tenth of the revenues of all benefices. Philip le Bel caused the fifth, afterwards the fifteenth, and finally the twentieth part, to be paid, of all the possessions of the clergy.

King John, by a statute of March 12, 1355, taxed bishops, abbots, chapters, and all ecclesiastics generally, to the tenth of the revenue of their benefices and patrimonies. The same prince confirmed this tax by two other statutes, one of March 3, the other of Dec. 28, 1358.

In the letters-patent of Charles V., of June 22, 1372, it is decreed, that the churchmen shall pay taxes and other real and personal imposts. These letters-patent were renewed by Charles VI. in the year 1390.

How is it that these laws have been abolished, while so many monstrous customs and sanguinary decrees have been preserved? The clergy, indeed, pay a tax under the name of a free gift, and, as it is known, it is principally the poorest and most useful part of the church--the curates (rectors)--who pay this tax. But, why this difference and inequality of contributions between the citizens of the same state? Why do those who enjoy the greatest prerogatives, and who are sometimes useless to the public, pay less than the laborer, who is so necessary? The Republic of Venice supplies rules on this subject, which should serve as examples to all Europe.