Section II--TEMPORAL GOODS
SECTION II. TEMPORAL GOODS (C 148-155)
S.100.--The Congregation should conscientiously reflect on, wholeheartedly embrace, and faithfully and firmly practice the following principles: 1E a unanimous effort to restore that simplicity of life-style which, by example more than by words, and in the name of the poverty of Christ, contends against the avarice which arises from an affluent society, and against a greed for wealth which is ruin-ing almost the whole world (CR, III, 1); 2E an effective care to use its goods to promote social justice; 3E the alienation of superfluous goods in favor of the poor.
S.101.--Within the bounds of equity and with the consent of his council, the superior general has the right to impose a tax on provinces; similarly, with the consent of his council, the provincial has this right with respect to houses of his province.
S.102.--Goods which are entrusted to the Con-gregation only for their management are to be ad-ministered under the direction and vigilance of superiors with their councils.
S.103.--'1.--Treasurers must give an account to superiors and keep the members informed of their administration. '2.--With respect to the treasurer general, an accounting of receipts and expenditures and a report on the status of the patrimony are to be ex-amined once a year by the superior general with his council; for the provincial treasurer, twice a year by the provincial with his council; for the treasurer of a house, each month by the local superior. A signature of approval, moreover, is to be affixed to the accounting or report provided it is found to be accurate. '3.--Members entrusted with the administra-tion of special works of either a province or a house should submit an accounting of receipts and ex-penditures to their respective superiors at the time and in the manner determined by provincial norms. '4.--If, however, there are goods which do not belong to the Congregation but are entrusted to it for management, accounting for them should be submitted both to their owners and to the superiors of the Congregation. '5.--The treasurer general should give a general accounting of his administration to provincials at the end of each year; to the General Assembly every six years. '6.--Provincials should submit a financial ac-counting for their provinces to the superior general at the end of the year. '7.--Provincial treasurers should give to the members of their province a general report of their administration and of the patrimony of their prov-inces, according to provincial norms.
S.104.--All administrators, both superiors and treasurers, can act in the name of the Congregation only within the limits of their office and the norm of law. For this reason the Congregation, a province, and a house are responsible only for the ad-ministrative acts performed according to the aforesaid norms. As for other acts, those who per-form illicit or invalid ones will be held responsible for them. If, however, any juridic person of the Congregation shall have contracted debts or obliga-tions on its own, even with permission, it will be held responsible from its own resources.
S.105.--'1.--The General Assembly can deter-mine the sum beyond which the superior general cannot make extraordinary expenditures. '2.--Provincials can make expenditures accord-ing to norms enacted by the provincial assembly. '3.--Local superiors can make expenditures within the limits determined by provincial norms.
S.106.--Superiors must not allow debts to be con-tracted unless it is certain that the interest on a debt can be paid off from ordinary revenues, and that the amount received as a loan can be repaid within the agreed time by legitimate payment of the annual installment.
S.107.--'1.--Laws regarding work, security, and justice, in favor of persons working in houses and works of the Congregation, should be exactly observed. '2.--Superiors should act with the greatest prudence in accepting pious foundations which create long-term obligations. Obligations in perpetuity must not be accepted. '3.--Gifts should not be made from the goods of the Community except according to the norm of the Constitutions and Statutes. '4.--In accepting goods which come to the Congregation, a province, or a house by way of be-quest or gift, the wishes of the donor in regard to the ownership and use of the goods should be respected. '5.--Social security should be acquired for the members by the Congregation, the bishop, or those for whom they work. Moreover, houses, provinces, and the general curia itself should have adequate in-surance against dangers of various kinds.