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The Temporal Goods of the Church » The Acquisition of Goods
Canon 1263. The diocesan Bishop, after consulting the finance committee and the council of priests, has the right to levy on public juridical persons subject to his authority a tax for the needs of the diocese. This tax must be moderate and proportionate to their income. He may impose an extraordinary and moderate tax on other physical and juridical persons only in a grave necessity and under the same conditions, but without prejudice to particular laws and customs which may give him greater rights.
[NB see Authentic Interpretation of canon 1263, 20.V.1989]
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