(Latin: cathedra, episcopal seat or throne)
A moderate tax paid yearly to a bishop by all the churches and benefices subject to his jurisdiction, in sign of their subjection and for his support.
Exempt religious pay this tax if their churches are parish churches, or if a secular benefice is attached to them.
The bishop's right to this tax is stated explicitly in canon 1504 of the Code.
Custom determines the amount; otherwise it is decided in a provincial council, or meeting of the bishops of the province, and their decision has the force of law upon approval by the Holy See.
New Catholic Dictionary