20
perhaps impossible to be detennmed. The
least objectionable part, indicating only unprin-
cipled cupidity and rapa^^ty^ the Chancery
Taxes» may with certainty be traced back to
Pope John XXII* who reigned at the begins
ning of the fomrteenth century, and is celebrated
by papal* as well as other historians^ . for his
immoderate extortion by the dexterous manage-
ment of benefices and by other means^ and for
the immense wealth which he accumulated and
left behind him. The frequent and exclusive
reference to the Liber Jo* XXIL in Leo Xth's
Taxe Cane. Apost. pubhshed 1514, place the
fact beyond a doubt.
Polydorus Vergilius indeed expressly as-
cribes the origin of some such Taxes to him.
Taxationes item constituit, per quas taxatis,
hoc est, sestimatis sacerdotiis^ qusB ipse contu-
lisset, caperetur vectigal. He proceeds. Rem
vero omnem ad Apostohca pcenitentiar.i^, quam
dicunt, curam pertinentem, Benedictus XIL
(is sedit ad annum 1335) omnium primus ex-
cogitavit, et taxationes literarum ordine consti-
tuit. I am indebted for this quotation to S. du
Mont s Taxffi, p. 134. The passage in P. V. is
lib. viii. c. ii. fol. m. 487.
- SeeCiac(niiiyiteetAflteP<mttScc. Taiii.u.ii.SM^ 6d»1877»