The various taxations,[6] direct and indirect, levied by the Popes
during the fourteenth and fifteenth centuries helped to give colour to
these accusations. It ought to be remembered, however, that the Popes
could not carry on the government of the Church, and support the large
body of officials whose services were absolutely necessary, without
requiring help from their subjects in all parts of the world. During
the residence of the Popes at Avignon additional expenses were
incurred owing to the necessity of providing residences for themselves
and their court, and, at the same time, the rebellions and disorders
in the Papal States put an end to any hope of deriving any revenue
from their own temporal dominions. On their return to Rome money was
required to repair the palaces that had gone into ruin, and to enable
the Popes to maintain their position as patrons of art and literature,
and as the leaders of Europe in its struggle against the forces of
Islam.

For this last purpose, namely, to organise the Christian forces
against the Turks, the Popes claimed the right of levying a fixed tax
on all ecclesiastical property. The amount of this varied from one-
thirtieth to one-tenth of the annual revenue, and as a rule it was
raised only for some definite period of years. Even in the days when
the crusading fever was universal, such a tax excited a great deal of
opposition; but when Europe had grown weary of the struggle, and when
the Popes could do little owing to the failure of the temporal rulers
to respond to their appeals, this form of taxation was resented
bitterly, and the right of the Popes to raise taxes in this way off
ecclesiastical property was questioned by the ecclesiastics affected
as well as by the temporal rulers. England and France took measures to
protect themselves; but in Germany the absence of any strong central
authority, and the want of unity among the princes made it difficult