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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 there said to be similar to that already sanctioned for some bishops in Canada and Ireland : each bishop is to receive a third of the revenues of one or two parishes ; or the fourth or fifth part of three or four parishes ; or the tenth part of practically all the parishes in his diocese, having regard to the circumstances of each parish.
Propaganda sanctioned the employment of the last-named provision in 1852.
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As the cathedraticum is a mark of subjection to the cathedral church, the bishop cannot exempt any benefice from this tax. In like manner he can demand the cathedraticum from monasteries with which secular churches and benefices have been united.
Finally the diocesan arrangement for the cathedraticum has been declared by Propaganda (as in 1872) to be a binding law on those whom it concerns. All materials contained on this site, whether written, audible or visual are the exclusive property of Catholic Online and are protected under U. and International copyright laws, © Copyright 2017 Catholic Online.
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.
It declared that the liability to pay this tax was obligatory on each cathedral chapter; on priests ordained for the mission, who receive salaries from churches or oratories ; on those who have the cure of souls ; and on all who preside over churches and public oratories unless they can prove a special exemption.
In the United States, the Eighth Provincial Council of Baltimore, when vindicating the right of the bishop to part of the revenues of the churches, enumerates as such revenues, the renting of pews, the collections taken up during Mass, and the offerings made at baptisms and marriages.