BAGIMOND'S ROLL. In 12i4 the council of Lyons im posed a tax of a tenth part of all church revenues during the six following years for the relief of the Holy Land. In Scotland Pope Gregory X. entrusted the collection of this tax to Master Boia mund (better known as Bagimund) de Vitia, a canon of Asti, whose roll of valuation formed the basis of ecclesiastical taxation for some centuries. Boiamund proposed to assess the tax not according to the old conventional valuation but on the true value of the benefices at the time of assessment. The clergy of Scotland objected to this innovation, and in Aug. 1275 prevailed upon Boia mund to return to Rome for the purpose of persuading the pope to accept the older method of taxation. The pope insisted upon the tax being collected according to the true value, and Boiamund returned to Scotland to superintend its collection. A fragment of Bagimond's roll in something very like its original form has been printed by James Raine in his Priory of Coldingham (Surtees Society, vol. xii.). The actual taxation to which this fragment refers was not the tenth collected by Boiamund, but the tenth of all ecclesiastical property in England, Scotland, Wales and Ireland granted by Pope Nicholas IV. to Edward I. of England in 1288. The fragments should therefore be regarded as supplementary to the Taxatio Ecclesiastica Angliae et Walliae printed by the record commissioners in 1802.
See Statuta Ecclesiae Scoticanae (Bannatyne club, Edinburgh, 1866).