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POPE NICHOLAS’ TAXATION

The first fruits (primitiae or annates) were the flrst year’s profits of all the spiritual preferments in the kingdom, according to a rate made by Walter, bishop of Norwich, in the time of Pope Innocent II., and afterwards advanced in value in the time of Pope Nicholas IV. This last valuation was begun A. D. 1288, and finished 1292, and is still preserved in the exchequer. The taxes were regulated by it till the survey made in the twenty-sixth year of Henry VIII. 2 Steph. Comm. 567.

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