"[42]
(c) _Exemption from Taxation_
One of the most important privileges enjoyed by modern universities (in
common with other educational institutions, and with churches) is
exemption from taxation. This privilege is directly traceable to those
of the mediaeval universities, and possibly through them to Roman laws
on the subject. In the early history of universities the privilege was
held, not by the corporations as such, but by masters and scholars as
individuals.
1. One example of such exemption is found in the charter of Philip IV,
1340/41, already quoted:
To the aforesaid Masters and Scholars [of Paris], now in
attendance at the University, and to those who are hereafter to
come to the same University, or who are actually preparing in
sincerity so to come, also while [they are] staying at the
University, or returning to their own homes, _we grant_ ... that
no layman, of whatever condition or prominence he may be, whether
he be a private person, prefect, or bailiff, shall disturb,
molest, or presume otherwise in any way whatsoever to seek to
extort anything from the aforesaid Masters and Scholars, in
person, family or property, under pretext of toll, _tallia_
[special form of feudal tax], tax, customs, or other such
personal taxes, or other personal exaction of any kind, while
they are either coming to the University itself, or actually
preparing in sincerity to come, or returning to their own homes;
and whose status as scholars shall be established by the proper
oath.
Pages:
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115