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Why did Pope Boniface VIII allow rulers to tax clergy in cases of necessity in 1297?

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King Philip IV — Philip IV Philip IV, detail of the statue from his tomb, 14th century; in the abbey church at Saint-Denis, France.

In 1296, Pope Boniface VIII issued the bull Clericis laicos, which strictly forbade the taxation of the clergy by lay rulers without express papal consent, under penalty of excommunication.12

This move was intended to protect the church from being forced to finance the ongoing conflicts between France and England. However, Philip IV of France effectively countered this by prohibiting the export of bullion from his kingdom, which deprived the papacy of vital revenue.13

Faced with this economic pressure and the king's refusal to comply, Boniface VIII abandoned his position in 1297. He conceded to rulers the right to tax the clergy without prior papal approval in cases of urgent necessity, effectively acknowledging the monarch's claim that the state had an overriding right to the aid of all its subjects when the kingdom was endangered.3