in protecting those of the Church.  This is set forth in the text of the Capitulaires, from the year 794 to 829.  “What had originally been only a voluntary and pious offering of a few of the faithful,” says the author of the “Histoire Financiere de la France,” “became thus a perpetual tax upon agriculture, custom rather than law enforcing its payment; and a tithe which was at first limited to the produce of the soil, soon extended itself to cattle and other live stock.”

Royal delegates (missi dominici), who were invested with complex functions, and with very extensive power, travelled through the empire exercising legal jurisdiction over all matters of importance.  They assembled all the placites, or provincial authorities, and inquired particularly into the collection of the public revenue.  During their tours, which took place four times a year, they either personally annulled unjust sentences, or submitted them to the Emperor.  They denounced any irregularities on the part of the Counts, punished the negligences of their assessors, and often, in order to replace unworthy judges, they had to resort to a system of election of assessors, chosen from among the people.  They verified the returns for the census; superintended the keeping up of the royal domains; corrected frauds in matters of taxation; and punished usurers as much as base coiners, for at that time money was not considered a commercial article, nor was it thought right that a money-lender should be allowed to carry on a trade which required a remuneration proportionate to the risk which he incurred.

[Illustration:  Fig. 261.—­Sale by Town-Crier. Preco, the Crier, blowing a trumpet; Subhastator, public officer charged with the sale.  In the background is seen another sale, by the Bellman.—­Fac-simile of a Woodcut in the Work of Josse Damhoudere, “Praxis Rerum Civilium,” 4to:  Antwerp, 1557.]

These missi dominici were too much hated by the great vassals to outlive the introduction of the feudal system.  Their royal masters, as they themselves gradually lost a part of their own privileges and power, could not sustain the authority of these officers.  Dukes, counts, and barons, having become magistrates, arbitrarily levied new taxes, imposed new fines, and appropriated the King’s tributes to such an extent that, towards the end of the tenth century, the laws of Charlemagne had no longer any weight.  We then find a number of new taxes levied for the benefit of the nobles, the very names of which have fallen into disuse with the feudal claims which they represented.  Among these new taxes were those of escorte and entree, of mortmain, of lods et ventes, of relief, the champarts, the taille, the fouage, and the various fees for wine-pressing, grinding, baking, &c., all of which were payable without prejudice to the tithes due to the King and the Church.  However, as the