A Philosophical Dictionary, Volume 10

TAX – FEE

Pope Pius II., in an epistle to John Peregal, acknowledges that the Roman court gives nothing without money; it sells even the imposition of hands and the gifts of the Holy Ghost; nor does it grant the remission of sins to any but the rich.

Before him, St. Antonine, archbishop of Florence, had observed that in the time of Boniface IX., who died in 1404, the Roman court was so infamously stained with simony, that benefices were conferred, not so much on merit, as on those who brought a deal of money. He adds, that this pope filled the world with plenary indulgences; so that the small churches, on their festival days, obtained them at a low price.

That pontiff's secretary, Theodoric de Nieur, does indeed inform us, that Boniface sent questors into different kingdoms, to sell indulgences to such as should offer them as much money as it would have cost them to make a journey to Rome to fetch them; so that they remitted all sins, even without penance, to such as confessed, and granted them, for money, dispensations for irregularities of every sort; saying, that they had in that respect all the power which Christ had granted to Peter, of binding and unbinding on earth.

And, what is still more singular, the price of every crime is fixed in a Latin work, printed at Rome by order of Leo X., and published on November 18, 1514, under the title of "Taxes of the Holy and Apostolic Chancery and Penitentiary."

Among many other editions of this book, published in different countries, the Paris edition – quarto 1520, Toussaint Denis, Rue St. Jacques, at the wooden cross, near St. Yves, with the king's privilege, for three years – bears in the frontispiece the arms of France, and those of the house of Medici, to which Leo N. belonged. This must have deceived the author of the "Picture of the Popes" (Tableau de Papes), who attributes the establishment of these taxes to Leo X., although Polydore Virgil, and Cardinal d'Ossat agree in fixing the period of the invention of the chancery tax about the year 1320, and the commencement of the penitentiary tax about sixteen years later, in the time of Benedict XII.

To give some idea of these taxes, we will here copy a few articles from the chapter of absolutions: Absolution for one who has carnally known his mother, his sister, etc., costs five drachmas. Absolution for one who has deflowered a virgin, six drachmas. Absolution for one who has revealed another's confession, seven drachmas. Absolution for one who has killed his father, his mother, etc., five drachmas. And so of other sins, as we shall shortly see; but, at the end of the book, the prices are estimated in ducats.

A sort of letters too are here spoken of, called confessional, by which, at the approach of death, the pope permits a confessor to be chosen, who gives full pardon for every sin; these letters are granted only to princes, and not to them without great difficulty. These particulars will be found in page 32 of the Paris edition.

The court of Rome was at length ashamed of this book, and suppressed it as far as it was able. It was even inserted in the expurgatory index of the Council of Trent, on the false supposition that heretics had corrupted it.

It is true that Antoine Du Pinet, a French gentleman of Franche-Comté, had an abstract of it printed at Lyons in 1564, under this title: "Casual Perquisites of the Pope's Shop" (Taxes des Parties Casuelles de la Boutique du Pape), "taken from the Decrees, Councils, and Canons, ancient and modern, in order to verify the discipline formerly observed in the Church; by A.D.P." But, although, he does not inform us that his work is but an abridgment of the other, yet, far from corrupting his original, he on the contrary strikes out of it some odious passages, such as the following, beginning page 23, line 9 from the bottom, in the Paris edition: "And carefully observe, that these kinds of graces and dispensations are not granted to the poor, because, not having wherewith, they cannot be consoled."

It is also true, that Du Pinet estimates these taxes in tournois, ducats, and carlins; but, as he observes (page 42) that the carlins and the drachmas are of the same value, the substituting for the tax of five, six, or seven drachmas in the original, the like number of carlins, is not falsifying it. We have a proof of this in the four articles already quoted from the original.

Absolution – says Du Pinet – for one who has a carnal knowledge of his mother, his sister, or any of his kindred by birth or affinity, or his godmother, is taxed at five carlins. Absolution for one who deflowers a young woman, is taxed at six carlins. Absolution for one who reveals the confession of a penitent, is taxed at seven carlins. Absolution for one who has killed his father, his mother, his brother, his sister, his wife, or any of his kindred – they being of the laity – is taxed at five carlins; for if the deceased was an ecclesiastic, the homicide would be obliged to visit the sanctuary. We will here repeat a few others.

Absolution – continues Du Pinet – for any act of fornication whatsoever, committed by a clerk, whether with a nun in the cloister or out of the cloister, or with any of his kinswomen, or with his spiritual daughter, or with any other woman whatsoever, costs thirty-six tournois, three ducats. Absolution for a priest who keeps a concubine, twenty-one tournois, live ducats, six carlins. The absolution of a layman for all sorts of sins of the flesh, is given at the tribunal of conscience for six tournois, two ducats.

The absolution of a layman for the crime of adultery, given at the tribunal of conscience, costs four tournois; and if the adultery is accompanied by incest, six tournois must be paid per head. If, besides these crimes, is required the absolution of the sin against nature, or of bestiality, there must be paid ninety tournois, twelve ducats, six carlins; but if only the absolution of the crime against nature, or of bestiality, is required, it will cost only thirty-six tournois, nine ducats.

A woman who has taken a beverage to procure an abortion, or the father who has caused her to take it, shall pay four tournois, one ducat, eight carlins; and if a stranger has given her the said beverage, he shall pay four tournois, one ducat, five carlins.

A father, a mother, or any other relative, who has smothered a child, shall pay four tournois, one ducat, eight carlins; and if it has been killed by the husband and wife together, they shall pay six tournois, two ducats.

The tax granted by the datary for the contracting of marriage out of the permitted seasons, is twenty carlins; and in the permitted periods, if the contracting parties are the second or third degree of kindred, it is commonly twenty-five ducats, and four for expediting the bulls; and in the fourth degree, seven tournois, one ducat, six carlins.

The dispensation of a layman from fasting on the days appointed by the Church, and the permission to eat cheese, are taxed at twenty carlins. The permission to eat meat and eggs on forbidden days is taxed at twelve carlins; and that to eat butter, cheese, etc., at six tournois for one person only; and at twelve tournois, three ducats, six carlins for a whole family, or for several relatives.

The absolution of an apostate and a vagabond, who wishes to return into the pale of the Church, costs twelve tournois, three ducats, six carlins. The absolution and reinstatement of one who is guilty of sacrilege, robbery, burning, rapine, perjury, and the like, is taxed at thirty-six tournois, nine ducats.

Absolution for a servant who detains his deceased master's property, for the payment of his wages, and after receiving notice does not restore it, provided the property so detained does not exceed the amount of his wages, is taxed in the tribunal of conscience at only six tournois, two ducats. For changing the clauses of a will, the ordinary tax is twelve tournois, three ducats, six carlins. The permission to change one's proper name costs nine tournois, two ducats, nine carlins; and to change the surname and mode of signing, six tournois, two ducats. The permission to have a portable altar for one person only, is taxed at ten carlins: and to have a domestic chapel on account of the distance of the parish church, and furnish it with baptismal fonts and chaplains, thirty carlins.

Lastly, the permission to convey merchandise, one or more times, to the countries of the infidels, and in general to traffic and sell merchandise without being obliged to obtain permission from the temporal lords of the respected places, even though they be kings or emperors, with all the very ample derogatory clauses, is taxed at only twenty-four tournois, six ducats.

This permission, which supersedes that of the temporal lords, is a fresh evidence of the papal pretensions, which we have already spoken of in the article on "Bull." Besides, it is known that all rescripts, or expeditions for benefices, are still paid for at Rome according to the tax; and this charge always falls at last on the laity, by the impositions which the subordinate clergy exact from them. We shall here notice only the fees for marriages and burials.

A decree of the Parliament of Paris, of May 19, 1409, provides that every one shall be at liberty to sleep with his wife as soon as he pleases after the celebration of the marriage, without waiting for leave from the bishop of Amiens, and without paying the fee required by that prelate for taking off his prohibitions to consummate the marriage during the first three nights of the nuptials. The monks of St. Stephen of Nevers were deprived of the same fee by another decree of September 27, 1591. Some theologians have asserted, that it took its origin from the fourth Council of Carthage, which had ordained it for the reverence of the matrimonial benediction. But as that council did not order its prohibition to be evaded by paying, it is more likely that this tax was a consequence of the infamous custom which gave to certain lords the first nuptial night of the brides of their vassals. Buchanan thinks that this usage began in Scotland under King Evan.

Be this as it may, the lords of Prellay and Persanny, in Piedmont, called this privilege "carrajio"; but having refused to commute it for a reasonable payment, the vassals revolted, and put themselves under Amadeus VI., fourteenth count of Savoy.

There is still preserved a procès-verbal, drawn up by M. Jean Fraguier, auditor in the Chambre des Comptes, at Paris, by virtue of a decree of the said chamber of April 7, 1507, for valuing the county of Eu, fallen into the king's keeping by the minority of the children of the count of Nevers, and his wife Charlotte de Bourbon. In the chapter of the revenue of the barony of St. Martin-le-Gaillard, dependent on the county of Eu, it is said: "Item, the said lord, at the said place of St. Martin, has the right of 'cuissage' in case of marriage."

The lords of Souloire had the like privilege, and having omitted it in the acknowledgment made by them to their sovereign, the lord of Montlevrier, the acknowledgment was disapproved; but by deed of Dec. 15, 1607, the sieur de Montlevrier formally renounced it; and these shameful privileges have everywhere been converted into small payments, called "marchetta."

Now, when our prelates had fiefs, they thought – as the judicious Fleury remarks – that they had as bishops what they possessed only as lords; and the curates, as their under-vassals, bethought themselves of blessing their nuptial bed, which brought them a small fee under the name of wedding-dishes – i.e., their dinner, in money or in kind. On one of these occasions the following quatrain was put by a country curate under the pillow of a very aged president, who married a young woman named La Montagne. He alludes to Moses' horns, which are spoken of in Exodus.

A word or two on the fees exacted by the clergy for the burial of the laity. Formerly, at the decease of each individual, the bishops had the contents of his will made known to them; and forbade those to receive the rights of sepulchre who had died "unconfessed," i.e., left no legacy to the Church, unless the relatives went to the official, who commissioned a priest, or some other ecclesiastic, to repair the fault of the deceased, and make a legacy in his name. The curates also opposed the profession of such as wished to turn monks, until they had paid their burial-fees; saying that since they died to the world, it was but right that they should discharge what would have been due from them had they been interred.

But the frequent disputes occasioned by these vexations obliged the magistrates to fix the rate of these singular fees. The following is extracted from a regulation on this subject, brought in by Francis de Harlai de Chamvallon, archbishop of Paris, on May 30, 1693, and passed in the court of parliament on the tenth of June following:

For the publication of the bans..... 1 10 For the betrothing........... 2 0 For celebrating the marriage..... 6 0 For the certificate of the publication ofthe bans, and the permission given tothe future husband to go and be marriedin the parish of his future wife… 5 0 For the wedding mass......... 1 10 For the vicar............ 1 10For the clerk of the sacrament..... 1 10 For blessing the bed......... 1 10

Of children under seven years old, whenthe clergy do not go in a body: For the curate............ 1 10 For each priest............ 1 10When the clergy go in a body: For the curial fee........... 4 0For the presence of the curate..... 2 0 For each priest............ 0 10 For the vicar............ 1 10 For each singing-boy, when they carry the body.............. 8 0 And when they do not carry it..... 5 0And so of young persons from seven totwelve years old. Of persons above twelve years old: For the curial fee........... 6 0 For the curate's attendance...... 4 0 For each vicar............ 2 0 For the priest............ 1 0 For each singing-boy......... 0 10 Each of the priests that watch the bodyin the night, for drink, etc..... 3 0 And in the day, each......... 2 0 For the celebration of the mass..... 1 0For the service extraordinary; called thecomplete service; viz., the vigils andthe two masses of the Holy Ghost andthe Holy Virgin........... 4 10 For each of the priests that carry thebody............... 1 0 For carrying the great cross..... 0 10For the holy water-pot carrier..... 0 5 For carrying the little cross..... 0 5 For the clerk of the processions… 0 1 For conveying bodies from one church toanother there shall be paid, for eachof the above fees, one-half more. For the reception of bodies thus conveyed: To the curate............ 6 10 To the vicar............ 1 10 To each priest............ 0 15

TEARS

Tears are the silent language of grief. But why? What relation is there between a melancholy idea and this limpid and briny liquid filtered through a little gland into the external corner of the eye which moistens the conjunctiva and little lachrymal points, whence it descends into the nose and mouth by the reservoir called the lachrymal duct, and by its conduits? Why in women and children, whose organs are of a delicate texture, are tears more easily excited by grief than in men, whose formation is firmer?

Has nature intended to excite compassion in us at the sight of these tears, which soften us and lead us to help those who shed them? The female savage is as strongly determined to assist her child who cries, as a lady of the court would be, and perhaps more so, because she has fewer distractions and passions.

Everything in the animal body has, no doubt, its object. The eyes, particularly, have mathematical relations so evident, so demonstrable, so admirable with the rays of light; this mechanism is so divine, that I should be tempted to take for the delirium of a high fever, the audacity of denying the final causes of the structure of our eyes. The use of tears appears not to have so determined and striking an object; but it is probable that nature caused them to flow in order to excite us to pity.

There are women who are accused of weeping when they choose. I am not at all surprised at their talent. A lively, sensible, and tender imagination can fix upon some object, on some melancholy recollection, and represent it in such lively colors as to draw tears; which happens to several performers, and particularly to actresses on the stage.

Women who imitate them in the interior of their houses, join to this talent the little fraud of appearing to weep for their husbands, while they really weep for their lovers. Their tears are true, but the object of them is false.

It is impossible to affect tears without a subject, in the same manner as we can affect to laugh. We must be sensibly touched to force the lachrymal gland to compress itself, and to spread its liquor on the orbit of the eye; but the will alone is required to laugh.

We demand why the same man, who has seen with a dry eye the most atrocious events, and even committed crimes with sang-froid, will weep at the theatre at the representation of similar events and crimes? It is, that he sees them not with the same eyes; he sees them with those of the author and the actor. He is no longer the same man; he was barbarous, he was agitated with furious passions, when he saw an innocent woman killed, when he stained himself with the blood of his friend; he became a man again at the representation of it. His soul was filled with a stormy tumult; it is now tranquil and void, and nature re-entering it, he sheds virtuous tears. Such is the true merit, the great good of theatrical representation, which can never be effected by the cold declamation of an orator paid to tire an audience for an hour.

The capitoul David, who; without emotion, saw and caused the innocent Calas to die on the wheel, would have shed tears at seeing his own crime in a well-written and well-acted tragedy. Pope has elegantly said this in the prologue to Addison's Cato:

TERELAS

Terelas, Pterelas, or Pterlaus, just which you please, was the son of Taphus, or Taphius. Which signifies what you say? Gently, I will tell you. This Terelas had a golden lock, to which was attached the destiny of the town of Taphia, and what is more, this lock rendered Terelas immortal, as he would not die while this lock remained upon his head; for this reason he never combed it, lest he should comb it off. An immortality, however, which depends upon a lock of hair, is not the most certain of all things.

Amphitryon, general of the republic of Thebes, besieged Taphia, and the daughter of King Terelas became desperately in love with him on seeing him pass the ramparts. Thus excited, she stole to her father in the dead of night, cut off his golden lock, and sent it to the general, in consequence of which the town was taken, and Terelas killed. Some learned men assure us, that it was the wife of Terelas who played him this ill turn; and as they ground their opinions upon great authorities, it might be rendered the subject of a useful dissertation. I confess that I am somewhat inclined to be of the opinion of those learned persons, as it appears to me that a wife is usually less timorous than a daughter.

The same thing happened to Nisus, king of Megara, which town was besieged by Minos. Scylla, the daughter of Nisus, became madly in love with him; and although in point of fact, her father did not possess a lock of gold, he had one of purple, and it is known that on this lock depended equally his life and the fate of the Megarian Empire. To oblige Minos, the dutiful Scylla cut it off, and presented it to her lover.

"All the history of Minos is true," writes the profound Bannier; "and this is attested by all antiquity." I believe it precisely as I do that of Terelas, but I am embarrassed between the profound Calmet and the profound Huet. Calmet is of opinion, that the adventure of the lock of Nisus presented to Minos, and that of Terelas given to Amphitryon, are obviously taken from the genuine history of Samson. Huet the demonstrator, on the contrary shows, that Minos is evidently Moses, as cutting out the letters n and e, one of these names is the anagram of the other.

But, notwithstanding the demonstration of Huet, I am entirely on the side of the refined Dom Calmet, and for those who are of the opinion that all which relates to the locks of Terelas and of Nisus is connected with the hair of Samson. The most convincing of my triumphant reasons is, that without reference to the family of Terelas, with the metamorphoses of which I am unacquainted, it is certain that Scylla was changed into a lark, and her father Nisus into a sparrow-hawk. Now, Bochart being of opinion that a sparrow-hawk is called "neis" in Hebrew, I thence conclude, that the history of Terelas, Amphitryon, Nisus, and Minos is copied from the history of Samson.

I am aware that a dreadful sect has arisen in our days, equally detested by God and man, who pretend that the Greek fables are more ancient than the Jewish history; that the Greeks never heard a word of Samson any more than of Adam, Eve, Cain, Abel, etc., which names are not cited by any Greek author. They assert, as we have modestly intimated – in the articles on "Bacchus" and "Jew" – that the Greeks could not possibly take anything from the Jews, but that the Jews might derive something from the Greeks.

I answer with the doctor Hayet, the doctor Gauchat, the ex-Jesuit Patouillet, and the ex-Jesuit Paulian, that this is the most damnable heresy which ever issued from hell; that it was formerly anathematized in full parliament, on petition, and condemned in the report of the Sieur P.; and finally, that if indulgence be extended to those who support such frightful systems, there will be no more certainty in the world; but that Antichrist will quickly arrive, if he has not come already.

TESTES

This word is scientific, and a little obscure, signifying small witnesses. Sixtus V., a Cordelier become pope, declared, by his letter of the 25th of June, 1587, to his nuncio in Spain, that he must unmarry all those who were not possessed of testicles. It seems by this order, which was executed by Philip II., that there were many husbands in Spain deprived of these two organs. But how could a man, who had been a Cordelier, be ignorant that the testicles of men are often hidden in the abdomen, and that they are equally if not more effective in that situation? We have beheld in France three brothers of the highest rank, one of whom possessed three, the other only one, while the third possessed no appearance of any, and yet was the most vigorous of the three.

The angelic doctor, who was simply a Jacobin, decides that two testicles are "de essentia matrimonii" (of the essence of marriage); in which opinion he is followed by Ricardus, Scotus, Durandus, and Sylvius. If you are not able to obtain a sight of the pleadings of the advocate Sebastian Rouillard, in 1600, in favor of the testicles of his client, concealed in his abdomen, at least consult the dictionary of Bayle, at the article "Quellenec." You will there discover, that the wicked wife of the client of Sebastian Rouillard wished to render her marriage void, on the plea that her husband could not exhibit testicles. The defendant replied, that he had perfectly fulfilled his matrimonial duties, and offered the usual proof of a re-performance of them in full assembly. The jilt replied, that this trial was too offensive to her modesty, and was, moreover, superfluous, since the defendant was visibly deprived of testicles, and that messieurs of the assembly were fully aware that testicles are necessary to perfect consummation.

I am unacquainted with the result of this process, but I suspect that her husband lost his cause. What induces me to think so is, that the same Parliament of Paris, on the 8th of January, 1665, issued a decree, asserting the necessity of two visible testicles, without which marriage was not to be contracted. Had there been any member in the assembly in the situation described, and reduced to the necessity of being a witness, he might have convinced the assembly that it decided without a due knowledge of circumstances. Pontas may be profitably consulted on testicles, as well as upon any other subject. He was a sub-penitentiary, who decided every sort of case, and who sometimes comes near to Sanchez.