1. One example of such exemption is found in the charter of Philip IV, 1340/41, already quoted:
To the aforesaid Masters and Scholars [of Paris], now in attendance at the University, and to those who are hereafter to come to the same University, or who are actually preparing in sincerity so to come, also while [they are] staying at the University, or returning to their own homes, we grant ... that no layman, of whatever condition or prominence he may be, whether he be a private person, prefect, or bailiff, shall disturb, molest, or presume otherwise in any way whatsoever to seek to extort anything from the aforesaid Masters and Scholars, in person, family or property, under pretext of toll, tallia [special form of feudal tax], tax, customs, or other such personal taxes, or other personal exaction of any kind, while they are either coming to the University itself, or actually preparing in sincerity to come, or returning to their own homes; and whose status as scholars shall be established by the proper oath.
2. The charter of the University of Leipzig, in 1409, exempts certain property of the corporation, as such, from taxes:
Likewise in said town, in behalf of the aforesaid University, and for the increase of the same, we have instituted and founded two Colleges, ... and for these we have given and assigned two houses ... and these same houses of the said Colleges we have made free from all losunge, exactions, contributions, steura, laws, taxes, and from the control of the citizens of the beforementioned town; and of our sure knowledge we incorporate them and make them free for the advantage of the aforesaid University.[43]
The words steura and losunge refer to special forms of taxes whose exact nature is not known.
3. Not only were Masters, students, and corporate property exempt from taxation, but also persons connected with the universities in subordinate capacities. There was much dispute in some places as to the number and occupations of those who might be thus exempted. The following letter of Henry VI of England to the University of Caen, Normandy, settles one of these disputes.
On January 22, 1450, the King refused to free the dependents of the university from taxation. The Masters and Scholars thereupon made formal complaint to him that this refusal hindered the free and peaceful pursuit of their studies as guaranteed by his charter of 1432 (see p. 103). In reply (February 13, 1450), the King recognized the justice of the complaint and granted the desired privilege. Compare the similar exemption in the Harvard Charter of 1650 (p. 101). The letter is apparently addressed to the Bailiff of Caen and other royal officials.