[Sidenote: Edward I and Philip the Fair attempt to tax the clergy.]
The difficulty which the Church experienced in maintaining its power against the kings is excellently shown by the famous struggle between Philip the Fair, the grandson of St. Louis, and Boniface VIII, an old man of boundless ambition and inexhaustible energy who came to the papal throne in 1294. The first serious trouble arose over the habit into which the kings of England and France had fallen, of taxing the property of the churchmen like that of other subjects. It was natural after a monarch had squeezed all that he could out of the Jews and the towns, and had exacted every possible feudal due, that he should turn to the rich estates of the clergy, in spite of their claim that their property was dedicated to God and owed the king nothing. The extensive enterprises of Edward I led him in 1296 to demand one fifth of the personal property of the clergy. Philip the Fair exacted one hundredth and then one fiftieth of the possessions of clergy and laity alike.
[Sidenote: The bull _Clericis laicos_ of Boniface VIII, 1296.]
Against this impartial system Boniface protested in the famous bull _Clericis laicos_ (1296). He claimed that the laity had always been exceedingly hostile to the clergy, and that the rulers were now exhibiting this hostility by imposing heavy burdens upon the Church, forgetting that they had no control over the clergy and their possessions. The pope, therefore, forbade all churchmen, including the monks, to pay, without his consent, to a king or ruler any part of the Church's revenue or possessions upon any pretext whatsoever. He likewise forbade the kings and princes under pain of excommunication to presume to exact any such payments.
[Sidenote: Boniface concedes a limited right to tax churchmen.]
It happened that just as the pope was prohibiting the clergy from contributing to the taxes, Philip the Fair had forbidden the exportation of all gold and silver from the country. In that way he cut off an important source of the pope's revenue, for the church of France could obviously no longer send anything to Rome. The pope was forced to give up his extreme claims. He explained the following year that he had not meant to interfere with the payment on the clergy's part of customary feudal dues nor with their loans of money to the king.[199]