24. On taxes and procurations

24 {30} The boldness of wicked people demands that we should not be satisfied with merely forbidding offences, but should inflict punishment on the offenders. The constitution of Pope Innocent IV, our predecessor of happy memory, forbade procurations to be received in the form of money, or the acceptance of gifts by pastoral visitors and their attendants. It is said that many rashly transgress this constitution. We wish it to be inviolably observed and have decreed that it should be strengthened by adding a penalty. We decree that one and all who presume, because of the procuration owing to them by reason of a visitation, to exact money or even to accept money from someone willing; or to violate the constitution in another way by accepting gifts or, without making the visitation, accepting procurations in food or anything else; are obliged to give back double of what they have received to the church from which they received it, and this within a month. If they do not, from that time patriarchs, archbishops and bishops who put off restoration of the double payment beyond the said period, are to know that entry into the church is forbidden them; and lower clergy are to know that they are suspended from office and benefice until they have made full satisfaction of this double to the burdened churches; the remission, liberality or kindness of the givers is to avail nothing.