XVI.2.15 = cf. CJ I.3.3
THE SAME AUGUSTUS AND CAESAR TO TAURUS, PRAETORIAN PREFECT. In the synod of Ariminum, when a discussion was held concerning the privileges of churches and clerics, a decree was issued to this effect, namely, that the taxable units of land that appear to belong to the Church should be relieved of any compulsory public service and that all annoyance should cease. Our sanction, formerly issued, appears to have rejected this decree. 1. But the clerics and those persons whom recent usage has begun to call gravediggers (copiatae) must be granted exemption from compulsory public services of a menial nature and from the payment of taxes, if, by means of conducting business on a very small scale, they should acquire meager food and clothing for themselves. The rest, however, whose names were included on the register of tradesmen at the time when the tax payments were officially made, shall assume the duties and tax payments of tradesmen, inasmuch as they have later joined the company of clerics. 2. As for those clerics who possess landed estates, however, Your Sublime Authority shall decree not only that by no means may they exempt other men's taxable units of land from the payment of taxes, but also that the aforesaid clerics must be compelled to make fiscal payments for the land which they themselves possess. For, indeed, We command all clerics, in so far as they are landholders, to assume the provincial payments of fiscal dues, especially since at the court of Our Tranquillity, other bishops who have come from sections of Italy and those also who have come from Spain and Africa, have esteemed that this regulation is very just, and that aside from those taxable units of land and the tax declaration which pertain to the Church, all clerics must be required to sustain all compulsory public services and to provide transportation. GIVEN AS A LETTER ON THE DAY BEFORE THE KALENDS OF JULY AT MILAN IN THE YEAR OF THE TENTH CONSULSHIP OF CONSTANTIUS AUGUSTUS AND THE THIRD CONSULSHIP OF JULIAN CAESAR. - JUNE, 360.
(trans. Pharr 1952: 443)