Cullagium
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The cullagium (also ''culagium''; , from Latin ''colligāre'', "to collect") was a tax first imposed in England and France around the pontificate of
Urban II Pope Urban II ( la, Urbanus II;  – 29 July 1099), otherwise known as Odo of Châtillon or Otho de Lagery, was the head of the Catholic Church and ruler of the Papal States from 12 March 1088 to his death. He is best known for convening th ...
(ca. 1042 – 29 July 1099) and thereafter as part of a drive towards clerical celibacy. It was a tax levied by the state on mistresses kept by clergymen. This was ostensibly to discourage the keeping of such mistresses, a practice officially condemned by both Church and state, but became a convenient source of revenue to the latter.{{cite web , title=The Manly Priest: Clerical Celibacy, Masculinity, and Reform in England and Normandy , publisher=University of Pennsylvania Press , date=2015 , author=Jennifer D. Thibodeaux , pages=76


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Sin tax A sin tax is an excise tax specifically levied on certain goods deemed harmful to society and individuals, such as alcohol, tobacco, drugs, candies, soft drinks, fast foods, coffee, sugar, gambling, and pornography. In contrast to Pigovian ta ...
Tax law History of taxation Clerical celibacy