This book explores the taxation and exemption of churches and other religious institutions, both empirically and normatively. This exploration reveals that churches and other religious institutions are treated diversely by the federal and state tax systems. Sectarian institutions pay more tax than many believe. In important respects, the states differ among themselves in their respective approaches to the taxation of sectarian entities. Either taxing or exempting churches and other sectarian entities entangles church and state. The taxes to which churches are more frequently subject - federal Social Security and Medicare taxes, sales taxes, real estate conveyance taxes - fall on the less entangling end of the spectrum. The taxes from which religious institutions are exempt - general income taxes, value-based property taxes, unemployment taxes - are typically taxes with the greatest potential for church-state enforcement entanglement. It is unpersuasive to reflexively denounce the tax exemption of religious actors and institutions as a subsidy. Tax exemption can implement the secular, non-subsidizing goal of minimizing church-state enforcement entanglement and thus be regarded as part of a normative tax base. Taxing the church or exempting the church involves often difficult trade-offs among competing and legitimate values. On balance, our federal system of decentralized legislation reasonably make these legal and tax policy trade-offs, though there is room for improvement in particular settings such as the protection of internal church communications and the expansion of the churches' sales tax liabilities.

This text focuses on the legal status of the Jews within the Roman Empire and the changes that this underwent when the empire became Christian. Conflicts between Roman and Jewish jurisdiction form an important theme, while particular studies deal with questions of conversion, the observance of the Sabbath and Festivals, Hadrian's decree prohibiting circumcision, and with the treatment given to the Samaritans. In the field of family law, Profesor Rabello looks at issues to do with the patria potestas, family courts, marriage and divorce, and it is in these areas, he would hold, that a basic understanding can be found of how the early Catholic Church treated Jews and Judaism.

The articles in this volume trace the development of the theory that humanity forms a single world community and that there exists a body of law governing the relations among the members of that community. These ideas first appeared in the writings of the medieval canon lawyers and received their fullest development in the writings of early modern Spanish intellectuals. Conflict and contact with 'the infidel' provided a stimulus for the elaboration of these ideas in the later Middle Ages, but major impetus was given by the English subjugation of Ireland, and by the discovery of the Americas. This body of work paved the way for the modern notions of an international legal order and universal norms of behavior usually associated with the publication of Hugo Grotius's work in the seventeenth century.

This book describes in detail the ways in which the life of the Church of England is affected by law. It deals with a great many topics including canonical jurisprudence, ecclesiastical government, the ministry of clergy and laity, faith, doctrine and liturgy, the churches' rites and the management of property and finance. Each of these subjects is studied and analyzed critically and where appropriate comparisons are made with the Roman Catholic Church.
Five general themes emerge: first is the degree to which the church can be said to be regulated; the second concerns the increasingly important use of administrative rules created executively at national and diocesian level to supplement the churches formal law; the third examines the relationship between the formal law and the pastoral values of clarity, certainty and flexibility; the fourth theme is the applicability of secular law; the final theme is the comparison with the canon law of the Roman Catholic Church. Thus the book provides for the first time a comprehensive, descriptive and critical analysis of the legal framework of the Church of England and the regulatory instruments which operate within this framework.

In this second volume of studies on 12th-century canon law, Charles Duggan emphasises the European context of the emergence of the ius novum, the new law of the Western church, based on specific cases and informed by the academic learning of the schools where canon law was taught as a scholarly discipline. The themes range from marriage and forgery to regional applications, with studies on decretals to Hungary and Archbishop Roger of York respectively, Italian marriage decretals, the impact of the Becket dispute, litigation involving English secular magnates and the crown culminating with a perceptive analysis of the role of judges delegate in the formation and application of the new principles of law and jurisprudence which the practice of local courts and appeals to the papacy brought into being. Significant light is thrown on English collectors, judges, and secular and ecclesiastical litigants. Wherever possible, calendars are provided, often with more accurate identifications and dating, and based on the fullest manuscript sources.

The history of the vexed relationship between clergy and warfare is traced through a careful examination of canon law. In the first millennium the Christian Church forbade its clergy from bearing arms. In the mid-eleventh century the ban was reiterated many times at the highest levels: all participants in the battle of Hastings, for example, who had drawn blood were required to do public penance. Yet over the next two hundred years the canon law of the Latin Church changed significantly: the pope and bishops came to authorize and direct wars; military-religious orders, beginning with the Templars, emerged to defend the faithful and the Faith; and individual clerics were allowed to bear arms for defensive purposes. This study examines how these changes developed, ranging widely across Europe and taking the story right up to the present day; it also considers the reasons why the original prohibition has never been restored. LAWRENCE G. DUGGAN is Professor of History at the University of Delaware and research fellow of the Alexander von Humboldt Foundation.

The papers collected in this volume fall into three main groups. Those in the first group are concerned with the origin and early development of the idea of natural rights. The author argues here that the idea first grew into existence in the writings of the 12th-century canonists. The articles in the second group discuss miscellaneous aspects of medieval law and political thought. They include an overview of modern work on late medieval canon law. The final group of articles is concerned with the history of papal infallibility, with especial reference to the tradition of Franciscan ecclesiology and the contributions of John Peter Olivi and William of Ockham.

The two themes brought together in this volume - the canon law and the liturgy of the early medieval Latin Church - have close links, as these articles reveal. At the basis of this lies that fact that the collections and manuscripts with which Professor Reynolds is concerned provide the source material for both fields of study. In the book particular emphasis is given to the Irish Collection canonum hibernensis and its many derivatives, to works from Carolingian Salzburg and eleventh-century Southern Italy, and to liturgical collections. The whole illustrates the need for liturgiologists to be aware of the riches in medieval legal sources, and for legal historians to take account of the wealth of liturgical material that is a principal ingredient of the law of the Church; and demonstrates how much one field can contribute to understanding the development and to the dating of the other. Les deux themes reunis dans ce volume - le droit canon et la liturgie de l'Eglise Latine du haut moyan-Acge - ont, comme le revele ce groupe d'articles, des liens tres etroits. Ceci reposant sur le fait que les collections et manuscrits, auxquels le professeur Reynolds s'interesse, apportent la substance se trouvant A la source de ces deux terrains d'etudes. Dans le livre, une importance particuliere est donnee au Collectio canonum hibernensis irlandais et A ses multiples derivations, ainsi qu'aux travaux issus de Salzburg A l'epoque carolingienne A ceux provenant d'Italie meridionale au 11e s. et aux collections liturgiques. L'ensemble illustre la nesessite pour les specialistes en liturgie d'Atre conscients de l'abondance de sources legales medievales et pour les historiens du droit de tenir compte de la richesse en matiere liturgique et que forme l'un des ingredients principaux du droit de l'Eglise; il demontre aussi combien un domaine peut contribuer e la comprehension du developpement et A l'assignation de date

This book examines the historical antecedents of the concept of general chapter, the supreme authority in an institute of consecrated life. This provides the basis for an examination of the contemporary understanding of the nature of its power and authority, as portrayed in the 1983 Code of Canon Law. The general chapter is analysed in terms of its juridic status, collegial nature, participative character and representative function as well as its dynamic aspects and faith dimension. The author applies the findings to one institute of consecrated life, Institute of the Blessed Virgin Mary Loreto Branch. This application provides an example of the challenges inherent in working participatively and collaboratively within a hierarchical structure. Because consecrated life has an inalienable ecclesial dimension, understanding authority and power and their exercise in institutes of consecrated life has relevance for understanding authority and its exercise in other organs of authority at all levels in the church.

The question these articles seek to respond to, in this fifth collection by Jean Gaudemet to be published by Variorum, is how the intellectual elite of the medieval Church perceived the institutions among which they lived - how they portrayed them, and how they sought to influence them. Whether dealing with the papacy and its place in the Church and the world, with the role of the people in government, or with the position of the individual in society, he would argue that this is the essential question. In their response, this elite drew on the Bible and custom, on Roman law and papal letters, in order that the law could encompass all human experience. To achieve this, these jurists needed to create categories and work out principles, hence the recourse to theology and the necessity for a logical structure, a 'systematization'. Ce volume reunit dix-sept etudes parues dans diverses revues ou recueils de Melanges entre 1988 et 1992. Toutes concernent La doctrine canonique medievale telle qu'elle s'exprime (principalement du VIe au XIIIe siecle) A propos des institutions de l'Eglise et de ses relations avec la societe seculiere. Comment l'elite intellectuelle des hommes de l'Eglise medievale a-t-elle perAu les institutions au milieu desquelles elle vivait? Quelle image a-t-elle voulu en donner? Dans quelle voie esperait-elle les orienter? Qu'il s'agisse de la Papaute, de se place dans l'Eglise et dans le Monde, du rAle du Peuple dans le gouvernement, du sort de l'individu dans le group social, de l'entree dans l'Eglise et de la condition de ceux qui lui restent etrangers, la question reste la mAme: Comment le droit peut-il saisir l'infinie variete de l'histoire des hommes?

The society and legal systems of Southern Arabia, both ancient and modern, form the subject of this second collection of articles by Professor Serjeant. His approach has been to make a detailed study of modern social structures and legal customs and to relate these to what we know of ancient society and law. The traditional tribal society of the region, he argues, has preserved in its customary law and practice a very great deal that derives directly from the pre-Islamic period, whereas the shari'ah, the law of Islam, though stemming from the same sources, has often diverged significantly from it. An understanding of the modern situation, therefore, is of immediate relevance to the interpretation of pre- and early-Islamic society. Among the particular topics covered are the interplay between tribal affinities and religious authority, marriage legislation and the "Frankish chancre" or (syphilis), and maritime customary law. From an ethnographic viewpoint, furthermore, these studies record peoples and lifestyles that have been increasingly overwhelmed by contemporary events. Les societes et les systemes juridiques de l'Arabie du Sud, moderne et ancienne, sont le theme de ce recueil d'articles par le professeur Serjeant. Il aborde le sujet avec une etude des structures sociales modernes, ainsi que du droit coutumier, puis les rattache A ce qui est connu de la societe et du droit anciens. La societe tribale traditionnelle de la region, affirme-t'il, a conserve un grand nombre d'us et coutumes trouvant des origines directes au cours de la periode pre-islamique, alors que le droit de l'Islam, le shari'ah, bien qu'issu des mAmes sources, s'en eloigne de faAon significative. Le fait de comprendre la situation moderne a donc un rapport immediat avec toute interpretation de la societe islamique A ses debuts. Parmi les themes specifiques que couvre l'auteur, se trouvent le droit marital et le "chancre" franc (syphilitique), le droit

This volume is concerned, above all, with the legal background and the juristic issues behind the ideology and practice of the medieval Crusades. This is an area that the author was the first to investigate systematically, and there are two particular reasons for his approach: one, the conviction that the historical phenomenon of the Crusades can only be adequately understood within the context of the legal systems that permeated the age; the other, that so much of the documentary evidence " be it charters, decrees even chronicles " was produced by people whose perceptions had been shaped by the law. A number of articles focus on the roles of individual crusaders, or address ideological questions, including the very concept of Holy War. Others deal with practical issues and the nature of the obligations incurred by a crusader, and examine the consequences these had, both for the institutions of medieval Europe and for the crusader's own family relationships. Ce recueil s'attache avant tout au contexte legal et aux questions juridiques qui se trouvent A la base de l'ideologie et de la pratique des Croisades au Moyen Age. L 'auteur a ete le premier A entreprendre des recherches de faAon systematique dans ce domaine; deux raisons precises sont A l'origine de cette demarche premierement, la conviction que seule la connaissance du contexte des systemes legaux dont l'epoque etait impregnee, permet de bien comprendre le phenomene historique des Croisades; deuxiemement, le fait que quantite de documents " temoins " chartes, decrets, ou encore chroniques " sont l'oeuvre de gens dont la perception etait grandement influencee par la loi. Un nombre d'etudes se concentrent sur la rAle individuel de certains croises, ou s'adressent A des questions d'ideologie, y compris le concept mAme de la Guerre Sainte. D'autre traitent de questions d'ordre pratique, ainsi que de la nature des engagements contractes par le croise; ils en examinent le

This fourth selection of articles by Professor Kuttner complements the volumes previously published by Variorum. Its subject is the history of the Church law of the Middle Ages, and the manner in which it has been studied. One group of articles is particularly concerned with the broader implications of medieval law, with its role in the history of doctrines and ideas: other sections focus on the history of the Glossators in modern research, and on the canonists of the period following the Decretals of Pope Gregory IX " the Glossa Ordinaria and the works of St Raymond of PeA+/-afort and Johannes Andreae form specific areas of interest. As in the previous volumes, there is an extensive section of 'Retractiones", recording the results of further research and assiduously detailing and commenting upon work done in the field since the articles were first published. To facilitate access to all this material, important indexes have also been provided. Cette quatrieme collection d'articles du Professeur Kuttner complete les volumes preablement publies par Variorum. Elle a pour sujet l'histoire du droit l'Eglise au Moyen Age et la maniere dont il a ete etudie. Un des groupes d'articles traite en particulier des implications plus larges medieval et de son rAle dans l'histoire doctrines et des idees. D'autres se concentrent sur l'histoire des Glossateurs au travers de la recherche moderne et sur les canonistes de la periode suivant les decretales du pape Gregoire IX " les Glossa Ordinaria et les travaux de St Raymond de Penafort et de Johannes Andreae constituent des passages d'interet specifiques. De mAme que dans les volumes precedentes, il existe une importante section de 'Retractiones' ou sont enregistres les resultants de recherches supplementaires et ou y sont faits un compte-rendu assidueusement detaille, ainsi que des commentaires sur le travail accompli dans la domaine en question depuis la premiere publication des articles. Afin de faciliter

"Gnosticism" has become a problematic category in the study of early Christianity. It obscures diversity, invites essentialist generalisations, and is a legacy of ancient heresiology. However, simply to conclude with "diversity" is unsatisfying, and new efforts to discern coherence and to synthesise need to be made. The present work seeks to make a fresh start by concentrating on Irenaeus' report on a specific group called the "Gnostics" and on his claim that Valentinus and his followers were inspired by their ideas. Following this lead, an attempt is made to trace the continuity of ideas from this group to Valentinianism. The study concludes that there is more continuity than has previously been recognised. Irenaeus' "Gnostics" emerge as the predecessors not only of Valentinianism, but also of Sethianism. They represent an early, philosophically inspired form of Christ religion that arose independently of the New Testament canon. Christology is essential and provides the basis for the myth of Sophia. The book is relevant for all students of Christian origins and the early history of the Church.

This original book is a comprehensive, richly documented and critical examination of laws applicable to Anglican cathedrals in England, some of the most iconic monuments in the national heritage and centres of spiritual and cultural capital. Law is the missing link in the emerging field of cathedral studies. The book fills this gap. It explores historical antecedents of modern cathedral law, traces aspects of them that still endure, and explains the law with particular reference to the recommendations of the Archbishops' Commission on Cathedrals 1994 which led to the most radical changes in the legal history of these churches since the Reformation, culminating in the Cathedrals Measure 1999 and associated later legislation. The book compares the domestic constitutions and statutes of all the cathedrals of the Church of England today - old foundations, new foundations and parish church cathedrals - as well as policies and guidelines applicable to or adopted by them. Whilst national law acts as a fundamental unifying force, there is considerable diversity as between these in terms of the breadth and depth of their coverage of topics. In the socio-legal tradition, the book also explores through interviews with clergy and others, at half of the cathedrals, how laws are experienced in practice. These reveal that whilst much of the law is perceived as working well, there are equally key areas of concern. To this end, the book proposes areas for further research and debate with a view to possible reform. Taking an architectural feature of cathedrals as the starting point for each chapter, from cathedral governance through mission, ministry, music and education to cathedral property, what emerges is that law and architecture have a symbiotic relationship so that a cathedral is itself a form of juristecture.

Canon Law: A Comparative Study with Anglo-American Legal Theory, by the Reverend John J. Coughlin, explores the canon law of the Roman Catholic Church from a comparative perspective. The Introduction to the book presents historical examples of antinomian and legalistic approaches to canon law (antinomianism diminishes or denies the importance of canon law, while legalism overestimates the function of canon law in the life of the Catholic Church). The Introduction discusses these approaches as threats to the rule of law in the Church, and describes the concept of the rule of law in the thought of various Anglo-American legal theorists. Chapter One offers an overview of canon law as the "home system" in this comparative study. The remaining chapters consider antinomian and legalistic approaches to the rule of law in light of three specific issues: the sexual abuse crisis, ownership of church property, and the denial of Holy Communion to Catholic public officials. Chapters Two and Three discuss the failure of the rule of law as a result of antinomian and legalistic approaches to the sexual abuse crisis. Chapters Four and Five compare the concept of property in canon law with that of liberal political theory; they discuss the ownership of parish property in light of diocesan bankruptcies, the relationship between church property and the law of the secular state, and the secularization of Catholic institutions and their property. Chapters Six and Seven raise the indeterminacy claim with regards to canon law and the arguments for and against the denial of Holy Communion to Catholic public officials. Although the three issues arise in the context of the United States, they raise broader theoretical issues about antinomianism, legalism, and the rule of law. Throughout the comparative study, American legal theory functions to clarify these broader issues in canon law. The concluding chapter offers a synthesis of this comparative study.

Das Steuerrecht sieht fur juristische Personen des oeffentlichen Rechts und die von ihnen unterhaltenen Betriebe zahlreiche Vergunstigungen vor. So unterliegen Betriebe juristischer Personen des oeffentlichen Rechts, die uberwiegend der Ausubung der oeffentlichen Gewalt dienen, als so genannte Hoheitsbetriebe nicht der Koerperschaftsteuer. Diese steuerliche Vergunstigung erstreben auch die Kirchen und Religionsgemeinschaften, denen das Verfassungsrecht den oeffentlich-rechtlichen Status zugewiesen hat. Diese Arbeit zeigt, dass und inwieweit kirchliche Betriebe oeffentliche Gewalt ausuben und damit als Hoheitsbetriebe steuerlich begunstigt werden.

The Collection of Anselm of Lucca (1081-1083), which was named by Cardinal Alphons M. Stickler 'the best Gregorian work' comprises papal letters, conciliar canons, patristic material and Roman law texts. The text analysis of twelfth century manuscripts has been improved by the understanding of the origin of this collection's recensions, which constituted the instruction at the cathedral school. Prof. Manlio Bellomo's opinion looks upon the traditional idea of the 'intact literary work' as an exploded idea with regard to the written works of the university instruction system. This opinion can also be affirmed regarding Anselm's Collection.

The Hibernensis is the longest and most comprehensive canon-law text to have circulated in Carolingian Europe. Compiled in Ireland in the late seventh or early eight century, it exerted a strong and long-lasting influence on the development of European canon law. The present edition offers-for the first time-a complete text of the Hibernensis combining the two main branches of its manuscript transmission. This is accompanied by an English translation and a commentary that is both historical and philological. The Hibernensis is an invaluable source for those interested in church history, the history of canon law, social-economic history, as well as intellectual history, and the history of the book. Widely recognized as the single most important source for the history of the church in early medieval Ireland, the Hibernensis is also our best index for knowing what books were available in Ireland at the time of its compilation: it consists of excerpted material from the Bible, Church Fathers and doctors, hagiography, church histories, chronicles, wisdom texts, and insular normative material unattested elsewhere. This in addition to the staple sources of canonical collections, comprising the acta of church councils and papal letters. Altogether there are forty-two cited authors and 135 cited texts. But unlike previous canonical collections, the contents of the Hibernensis are not simply derivative: they have been modified and systematically organised, offering an important insight into the manner in which contemporary clerical scholars attempted to define, interpret, and codify law for the use of a growing Christian society.

First full-length study and edition of the acts of the Court of Arches, the most important medieval English ecclesiastical court. The appellate court of the archbishop of Canterbury as metropolitan of the province of Canterbury [covering all of England south of the Humber and all of Wales] was the most important ecclesiastical court in medieval England; it sat in the church of St Mary le Bow in London, from whose Latin name [de arcubus] it took its popular name, the Court of Arches. This volume offers the first full-length study of the Court. The introduction traces its history from its first appearance in the records of the mid- thirteenth century to 1533, when the Statute in Restraint of Appeals altered its constitution, and describes how cases proceeded in the court from initial appeal to final disposition. It is followed by an edition of the essential texts governing the court - its statutes and its customs - as well as editions of treatises about the court's procedure, which were written by practitioners in the Arches. A list of the court's personnel, including proctors and advocates, and a discussion of the court's calendar complete the volume.

An exploration of the thirteenth-century law code known as Siete Partidas Conceived and promulgated by Alfonso X, King of Castile and Leon (r. 1252-1282), and created by a workshop of lawyers, legal scholars, and others, the set of books known as the Siete Partidas is both a work of legal theory and a legislative document designed to offer practical guidelines for the rendering of legal decisions and the management of good governance. Yet for all its practical reach, which extended over centuries and as far as the Spanish New World, it is an unusual text, argues Jesus R. Velasco, one that introduces canon and ecclesiastical law in the vernacular for explicitly secular purposes, that embraces intellectual disciplines and fictional techniques that normally lie outside legal science, and that cultivates rather than shuns perplexity. In Dead Voice, Velasco analyzes the process of the Siete Partidas's codification and the ways in which different cultural, religious, and legal traditions that existed on the Iberian Peninsula during the Middle Ages were combined in its innovative construction. In particular, he pays special attention to the concept of "dead voice," the art of writing the law in the vernacular of its clients as well as in the language of legal professionals. He offers an integrated reading of the Siete Partidas, exploring such matters as the production, transmission, and control of the material text; the collaboration between sovereignty and jurisdiction to define the environment where law applies; a rare legislation of friendship; and the use of legislation to characterize the people as "the soul of the kingdom," endowed with the responsibility of judging the stability of the political space. Presenting case studies beyond the Siete Partidas that demonstrate the incorporation of philosophical and fictional elements in the construction of law, Velasco reveals the legal processes that configured novel definitions of a subject and a people.