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Abstract:In June 1221 Pope Honorius III gave legatine powers to three French archbishops, with a mandate to do what was necessary to promote the second Albigensian Crusade. Above all, what the Church's champion in Languedoc, Amalric de Montfort, needed was money so that he could hire mercenaries to fight against the successfully resurgent Provencal nobility. Accordingly, each of the archbishop-legates conferred with the bishops of his legation (in councils unnoticed by Mansi and the other conciliar collectors), and imposed a twentieth on ecclesiastical revenues for the three years 1221–1223. Papal taxes had not yet become a routine matter; hence the Albigensian tax was necessarily an experiment in which the Roman curia learned important lessons for the future, notably the value of using curial personnel rather than local clergy as tax collectors. This paper assembles what is known of the tax, and attempts to assess its significance in the history of papal taxation.
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