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The ''diezmo'' was a compulsory ecclesiastical tithe collected in Spain and its empire from the Middle Ages until the reign of Isabella II in the mid-19th century. ==History== The obligatory tithe was introduced to the Iberian peninsula in Aragón and Catalonia when they were frontier regions of the Carolingian Empire.〔Enrique Ossorio Crespo, (Así Era... Los Diezmos de la Iglesia ), ''La Ventana de la Agencia'' (Agencia Tributaria, the Spanish tax agency), Issue 29, 2004-08-26, p. 16. Retrieved 2010-03-03.〕 It later spread to the rest of Spain in the course of the ''Reconquista'' and later to the Spanish colonies. It was a compulsory payment to the Catholic Church of one tenth of the fruits of agriculture or animal husbandry. There were two categories of tithes, one category for general products such as cereals, wine, oil, cattle, sheep, etc. and another category that included more specific assets such as poultry, vegetables, honey.〔 The taxes were paid to a "collector" and distributed among the parishes, abbots and bishops. To facilitate the process, neighbors could designate a ''dezmero'' who would physically transport the products from the households of the contributors.〔 In theory, at least, the ''diezmo'' was divided into three equal portions (''tercios'', "thirds"): one for the construction of churches, one to cover the costs of the clergy, and one to cover the needs of the abbeys, convents, and monasteries. In practice, the ''diezmo'' did not always retain its original purpose of subsidizing the Church. Feudal lords who were patrons of a monastery or church would gain the benefit of the tithe, or they might outright buy the right to the tithe from the Church, becoming, effectively, tax farmers.〔 Despite the name, the ''diezmo'' was not always exactly ten percent. The actual amount differed in different places and times. Nor was it extended to all products of agriculture and husbandry, which led to market distortions as farmers shifted to whatever was not taxed. The most efficacious measure against fraud was excommunication, which would remain in place until one's debt was paid.〔 In the Middle Ages, monarchs managed to participate in the benefit of the ''diezmo''.〔Joseph Pérez, ''Isabel y Fernando: los Reyes Católicos'', Second Edition, Editorial NEREA, 1997, ISBN 84-89569-12-6. p. 83–84. (Available online ) at Google Books.〕 Ferdinand III of Castile proposed to Pope Innocent IV the possibility that the royal treasury would receive the third of the ''diezmo'' destined for the construction of churches, in order to pay the costs of the siege of Seville.〔Enrique Ossorio Crespo, ''op. cit.'' mentions this, but incorrectly refers to Innocent VIII, an obvious chronological impossibility. Joseph Pérez, ''op. cit.'', mentions Innocent IV and confirms the date, but does not mention the context of the siege.〕 A share of two ninths was granted in 1247;〔〔 Seville was captured in 1248.〔Diego Ortiz de Zúñiga, Antonio María Espinosa y Carzel, ''Anales eclesiásticos y seculares de la muy noble y muy leal ciudad de Sevilla, metrópoli de la Andalucia, que contienen sus mas principales memorias desde el año de 1246, en que emprendió conquistarla del poder de los moros el gloriosísimo Rey S. Fernando III de Castilla y Leon, hasta el de 1671 en que la Católica Iglesia le concedió el culto y titulo de bienaventurado'', Volume 5, Imprenta Real, 1796, p. 254. (Available online ) at Google Books.〕 Once this first participation was agreed to, the royal share came and went for some years.〔 Beginning in 1340, a portion of the ''diezmo'' was repeatedly assigned to the State, under the designation of ''tercias reales'' ("royal thirds").〔 This became permanent in 1494.〔 Philip II of Spain gained a new concession, ''el excusado'' ("the excused ()"), that reserved for the monarch the portion of the ''diezmo'' obtained by the leading ''dezmero'' in each parish. The reason invoked was Spain's wars against "infidels and "heretics".〔 The ''diezmo'' was greatly reduced during the ''Trienio liberal'' of 1821–1823 (a decree of 29 June 1821 cut it by half), but restored in full force by the absolutist government that followed. In 1837 the permanent Spanish ''diezmo'' was suppressed, although it was extended year by year in order to pay the costs of the First Carlist War. In 1841, the ''diezmo'' was abolished and a lesser tax to support religion and clergy was established.〔Joaquín Escriche, ''Diccionario razonado de legislacion y jurisprudencia'', Volume 1, Third Edition, Viuda e hijos de A. Calleja, 1847. Entry "Diezmo", p. 638–640. (Available online ) at Google Books.〕 However, the entire tax system of Spain was soon overhauled in the Spanish tax reform of 1845. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「diezmo」の詳細全文を読む スポンサード リンク
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