Roman emperors Gratian, Valentinian II, and Theodosius I issue a new law exempting certain employees of Christian churches from taxes. Such a tax exemption privileges Christian churches as well as Christians generally because it sends the message that Christianity has an honored place in the Roman state.
The new Roman law states:
"We decree that all persons who appear to be guardians of the churches or holy places and who devote themselves to religious duties shall not incur the annoyance of any demands.
For who would permit that those persons whom he knows to be necessarily dedicated to the aforesaid services should be bound by being enrolled on the capitation tax list?" [CTh 16.2.26]