26. King Theodoric to Faustus, Praepositus.

Immunity of Church property from taxation.

In the time of Cassiodorus the Patrician (a man of tried integrity and pure fidelity[234]), a grant of freedom from taxation[235] was made to the Church of Vercelli. Since that time other property has been conveyed to the same Church, apparently by a soldier. An attempt is made to represent this after-acquired property as also tax-free. 'No,' says the King. 'It would be very wrong in us to recall our gift; but it is equally wrong in you to try to stretch it to something which it never included. Private persons must not make grants to the injury of our treasury. Tribute belongs to the purple, not to the military cloak[236]. Your newly acquired possessions must pay taxes along with those of other owners.'