Council of Trent: Session 21
Chapter 3
A method of increasing the daily distributions is prescribed; the persons to whom they shall be due: the contumacy of those who do not serve is punished.
Whereas benefices were established in order to the performance of divine worship, and the offices of the Church; to the end that the divine worship may not in any respect be diminished, but due attention be paid thereunto in all things; the holy Synod ordains, that in churches, as well cathedral as collegiate, wherein there are no daily distributions, or so slight, that they are probably disregarded, a third part of the fruits and of all proceeds whatever, and revenues, as well of dignities, as of canonries, personates, portions, and offices, shall be set apart and converted to the purpose of daily distributions, to be divided amongst those who possess dignities and the others who are present at the divine service, according to that proportion which shall be settled by the bishop—even as the delegate of the Apostolic See—at the time of the very first deduction made from the fruits; saving, however, the customs of those churches wherein those who do not reside, or who do not serve, receive nothing, or less than a third: all exemptions, and any other customs, even though immemorial, and all appeals whatsoever notwithstanding. And upon the contumacy of those who do not serve increasing, they may be proceeded against according to the provision of the law, and of the sacred canons.
Chapter 4
In what case Coadjutors are to be employed for the cure of souls.—The manner of erecting new parishes is set forth.
In all parish churches, or those wherein baptism is administered, in which (churches) the people is so numerous, that one rector is not enough for the administration of the sacraments of the Church, and for the performance of divine worship, the bishops, even as delegates of the Apostolic See, shall compel the rectors, or others whom it may concern, to associate to themselves for this office, as many priests as shall be sufficient to administer the sacraments, and to celebrate the divine worship. As regards those churches, to which, on account of the distance, or the difficulties of the locality, the parishioners cannot, without great inconvenience, repair to receive the sacraments, and to hear the divine offices; the bishops may, even against the will of the rectors, establish new parishes, pursuant to the form of the constitution of Alexander III., which begins, Ad audientiam. And to those priests who shall have to be appointed afresh over the churches newly erected, a competent portion shall be assigned, according to the bishop's judgment, out of the fruits in any wise belonging to the Mother Church: and, if it be necessary, he may compel the people to contribute what may be sufficient for the sustenance of the said priests; every general or special reservation, or assignment, that may lie upon the said churches, notwithstanding. Neither shall ordinances and erections of this kind be prevented, or hindered, by means of any provisions, or even by virtue of any resignation, or by any other derogations, or suspensions whatsoever.