[Footnote 101: Omnis homo ex sua proprietate legitimam
decimam ad ecclesiam conferat. Experimento enim didicimus,
in anno, quo illa valida fames irrepsit, ebullire vacuas
annonas a daemonibus devoratas, et voces exprobationis
auditas. Such is the decree and assertion of the great
Council of Frankfort, (canon xxv. tom. ix. p. 105.) Both
Selden (Hist. of Tithes; Works, vol. iii. part ii. p. 1146)
and Montesquieu (Esprit des Loix, l. xxxi. c. 12) represent
Charlemagne as the first legal author of tithes. Such
obligations have country gentlemen to his memory!]