person, family or property, under pretext of toll, _tallia_
[special form of feudal tax], tax, customs, or other such
personal taxes, or other personal exaction of any kind, while
they are either coming to the University itself, or actually
preparing in sincerity to come, or returning to their own homes;
and whose status as scholars shall be established by the proper
oath.

2. The charter of the University of Leipzig, in 1409, exempts certain
property of the corporation, as such, from taxes:

Likewise in said town, in behalf of the aforesaid University, and
for the increase of the same, we have instituted and founded two
Colleges, ... and for these we have given and assigned two houses
... and these same houses of the said Colleges we have made free
from all _losunge_, exactions, contributions, _steura_, laws,
taxes, and from the control of the citizens of the
beforementioned town; and of our sure knowledge we incorporate
them and make them free for the advantage of the aforesaid
University.[43]

The words _steura_ and _losunge_ refer to special forms of taxes whose
exact nature is not known.

3. Not only were Masters, students, and corporate property exempt from
taxation, but also persons connected with the universities in
subordinate capacities. There was much dispute in some places as to the
number and occupations of those who might be thus exempted. The
following letter of Henry VI of England to the University of Caen,
Normandy, settles one of these disputes.