Council of Trent: Session XXV, Reformation, Chapter XII

CHAPTER XII. Tithes to be paid in full: those withholding, or hindering, the payment thereof are to be excommunicated: the Rectors of Poor Churches are to be piously relieved.

Those are not to be borne who, by various artifices, endeavour to withhold the tithes accruing to the churches ; nor those who rashly take possession of, and apply to their own use, the tithes which have to be paid by others; whereas the payment of tithes is due to God; and they who refuse to pay them, or hinder those who give them, usurp the property of another. Wherefore, the holy Synod enjoins on all, of whatsoever rank and condition they be, to whom it belongs to pay tithes, that they henceforth pay in full the tithes, to which they are bound in law, to the cathedral church, or to whatsoever other churches, or persons, they are lawfully due. And they who either withhold them, or hinder them (from being paid), shall be excommunicated; nor be absolved from this crime, until after full restitution has been made. It further exhorts all and each, that, of their Christian charity, and the duty which they owe to their own pastors, they grudge not, out of the good things that are given them by God, to assist bountifully those bishops and parish priests who preside over the poorer churches; to the praise of God, and to maintain the dignity of their own pastors who watch for them.

Translation: J. Waterworth, The Canons and Decrees of the Council of Trent (1848), Hanover Historical Texts Project transcription (1995).