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Taxes from a bishop's diocese to which he has a right. Positive legislation has given the bishop the right to impose certain assessments to defray expenses incurred in the exercise of his office. Best known is the cathedraticum, or ordinary tax accruing to the bishop in virtue of his jurisdiction over the diocesan churches. Seminary taxes levied at stated times at the bishop's descretion are also considered episcopal subsidies. Expenses incurred during an episcopal visitation are likewise to be paid by the parish. However, the contributions made to the bishop's charity appeal are not considered a direct tax but rather a voluntary gift.
All items in this dictionary are from Fr. John Hardon's Modern Catholic Dictionary, © Eternal Life. Used with permission.