(Constantine and Constantius had granted exemption from the military tax to all clergy. However, Julian abolished this privilege, and Valentinian and Valens later restored it. Despite the exemption, tax collectors often still tried to collect this tax from the clergy. The tax collector at Nazianzus attempted to do this in the case of a deacon named Euthalius. On his behalf, Gregory wrote the following letter to Amphilochius, who at that time was one of the main magistrates of the province. The letter is dated to A.D. 372, the year Gregory was ordained to the priesthood. For more information about this Amphilochius, see the introduction to letters II and III to Caesarius (letters 22 and 23).)
(Constantine and Constantius had granted exemption from the military tax to all clerics. This privilege was, however, abolished by Julian, and was restored by Valentinian and Valens: but the collectors of revenue often tried to levy it on them in spite of the exemption. The collector at Nazianzus tried to do this in the case of a Deacon named Euthalius, in whose behalf Gregory wrote the following letter to Amphilochius, who was at the time one of the principal magistrates of the province. The date of the letter is given as a.d. 372, the year of Gregory's Ordination to the Priesthood. For further particulars about this Amphilochius, see introd. to letters II. and III. to Cæsarius Epp. 22, 23.)
Build up a well-constructed chamber with golden columns, as Pindar says, and make yourself known to us from the start on the right side in our current trouble, so that you may construct for yourself a remarkable palace and show yourself in it with a good reputation. But how will you do this? By honoring God and the things of God, than whom nothing can be greater in your eyes. But how, and by what action can you honor Him? By this one action: by protecting the servants of God and ministers of the altar. One of these is our fellow deacon Euthalius, upon whom, I don't know how, the officers of the Prefecture are trying to impose a payment of gold after his promotion to the higher rank. Please do not allow this. Extend a hand to this deacon and to the whole clergy, and above all to me, for whom you care. Otherwise he would have to endure a serious wrong, alone among men deprived of the kindness of the time and the privilege granted by the Emperor to the clergy, and would even be insulted and fined, possibly because of my weakness. It would be good for you to prevent this even if others are not well disposed.
Support a wellbuilt chamber with columns of gold, as Pindar says, and make yourself from the beginning known to us on the right side in our present anxiety, that you may build yourself a notable palace, and show yourself in it with a good fame. But how will you do this? By honouring God and the things of God, than Whom there can be nothing greater in your eyes. But how, and by what act can you honour Him? By this one act, by protecting the servants of God and ministers of the altar. One of these is our fellow deacon Euthalius, on whom, I know not how, the officers of the Prefecture are trying to impose a payment of gold after his promotion to the higher rank. Pray do not allow this. Reach a hand to this deacon and to the whole clergy, and above all to me, for whom you care; for otherwise he would have to endure a grievous wrong, alone of men deprived of the kindness of the time and the privilege granted by the Emperor to the Clergy, and would even be insulted and fined, possibly on account of my weakness. It would be well for you to prevent this even if others are not well disposed.