4 Some authorities attribute to 774, others to 817, a donation of Sardinia to the papacy; we hear of Pope Nicholas I.
Regist?ation (enregistrement) duties are charged on the transfer of property in the way of business (fi titre onreux); on changes in ownership effected in the way of donation or succession (a litre gratuit), and 011 a variety of other transactions which must be registered according to law.
This donation of Pippin in 756 confirmed the papal see in the protectorate of the Italic party, and conferred upon it sovereign rights.
The popes were now masters of a fine and compact territory, embracing no inconsiderable portion of Countess Matildas legacy, in addition to Pippins donation, and the patrimony of St Peter.
Your Holiness (he wrote) is sovereign of Rome, but I am its emperor; and he threatened to annul the presumed donation of Rome by Charlemagne, unless the pope yielded implicit obedience to him in all temporal affairs.