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POPE NICHOLAS* TAXATION Definition & Legal Meaning

Definition & Citations:

The first fruits (priinitial or annates) were the first year’s profits of all the spiritual prefer- ments in the kingdom, according to a rate made by Walter, bishop of Norwich, in the time of Pope Iunocent II., and afterwards advanced in value in the time of Pope Nich- olas IV. This last valuation was begun A. D. 1288, and finished 1292, and is still pre- served in the exchequer. The taxes were regulated by it till the survey made in the twenty-sixth year of Henry VIII. 2 Steph. Comm. 507.

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