Note 108
From Chapter 20 of the Decline & Fall

Ambrose, the most strenuous asserter of ecclesiastical privileges, submits without a murmur to the payment of the land-tax.

"Si tributum petit Imperator, non negamus; agri ecclesiae solvunt tributum; solvimus quae sunt Caesaris Caesari, and cuae sunt Dei Deo; tributum Caesaris est; non negatur"

Baronius labours to interpret this tribute as an act of charity rather than of duty (Annal. Eccles. A.D. 387); but the words, if not the intentions of Ambrose, are more candidly explained by Thomassin, Discipline de l'Eglise, tom. iii. 1. i. c. 94, p. 268.

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