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The earliest legislation on the subject seems to be a canon of the Second Council of Braga (572). The reason given for this limitation is that at the time of the Council of Braga the sacraments were administered to the faithful in parochial churches only. Ordin.) that not only chapters and parish churches, but also endowed chapels and benefices should be subject to the same tax (Rota coram Tan. This sum was to be paid to the bishop on the occasion of his annual visitation of his diocese.According to the decree of this council, only parish churches and chapters were obliged to pay the cathedraticum (Can. When in the course of time, many other ecclesiastical edifices were built and endowed, it was judged proper that these also should pay the cathedraticum. The amount of the cathedraticum was fixed in ancient times at two solidi ; a solidus was one seventy-second part of a pound of gold. In general it is presumed that the quantity of the cathedraticum will be determined by reasonable custom according to the exigencies of various dioceses and countries. Congregation of the Council declared that either the amount paid by a neighbouring diocese or the equivalent of the original two solidi must be taken as the proper tax (In Albin., 1644). The reason is found in the very idea of the cathedraticum, which is given by a church or benefice in sign of subjection to the jurisdiction of the bishop.It is also to be noted that, according to the common law, the cathedraticum is to be uniform for all institutions in a diocese, without regard to the opulence or poverty of the benefices.Owing to the phraseology of the Council of Trent (Sess. ii), a controversy arose as to whether this council had abrogated the cathedraticum. Congregation of the Council gave the following interpretation: "The Council did not abolish the cathedraticum; but desired that it be paid, not at the time of the episcopal visitation, but rather at the diocesan synod." It is owing to the custom of paying this tax at the synod that the name synodaticum has been given to it.Obviously, in so-called missionary countries, where benefices are practically unknown, such laws cannot apply.As, however, it is only equitable that the diocese should support its bishop, especially as he has no episcopal benefice, a pension which retains the canonical name of cathedraticum is usually paid to the bishop in most missionary countries. The question necessarily occupied the attention of various synods and the conclusion was unanimous that a tax analogous to the cathedraticum should be imposed on dioceses for the support of their bishops.
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It has also been declared that confraternities which have no churches in the strict sense of the word, but only chapels, are exempt from this episcopal tax ("In Firmana, Cathedr.").
As the cathedraticum pertains to episcopal rights, it is privileged and consequently no prescription can totally abrogate it. Congregation of the Council (In Amalph., 1707), when it decrees that no contrary custom, even of immemorial antiquity, can exempt from the payment of this tax.
( Latin calvor , to use artifice, to deceive) Etymologically any form of ruse or fraud employed to deceive another, particularly in judicial proceedings.