(better known as Bagimund) de Vitia, a canon of Asti,
whose roll of valuation formed the basis of ecclesiastical taxation for
some centuries. Boiamund proposed to assess the tax, not according to the
old conventional valuation but on the true value of the benefices at the
time of assessment. The clergy of Scotland objected to this innovation,
and, having held a council at Perth in August 1275, prevailed upon Boiamund
to return to Rome for the purpose of persuading the pope to accept the
older method of taxation. The pope insisted upon the tax being collected
according to the true value, and Boiamund returned to Scotland to
superintend its collection. A fragment of Bagimond's Roll in something very
like its original form is preserved at Durham, and has been printed by
James Raine in his _Priory of Coldingham_ (Publications of the Surtees
Society, vol. xii.). It gives the real values in one column and tenth parts
in another column of each of the benefices in the archdeaconry of Lothian.
The actual taxation to which this fragment refers was not the tenth
collected by Boiamund but the tenth of all ecclesiastical property in
England, Scotland, Wales and Ireland granted by Pope Nicholas IV. to Edward
I. of England in the year 1288. The fragment should therefore be regarded
as supplementary to the _Taxatio Ecclesiastica Angliae et Walliae_ printed
by the Record Commissioners in 1802. Although no contemporary copy of
Bagimond's Roll is known to exist, at least three documents give
particulars of the taxation of the Church of Scotland in the 16th century,
which are based upon the original roll.

See _Statuta Ecclesiae Scoticanae_ (Bannatyne Club, Edinburgh, 1866).

BAGIRMI, a country of north-central Africa, lying S.E. of Lake Chad and
forming part of the Chad circumscription of French Congo. It extends some
240 m. north to south and has a breadth of about 150 m., with an area of
20,000 sq. m. The population in 1903 was estimated at 100,000, having been
greatly reduced as the result of wars and slave-raiding. By including
districts S. and S.E. occupied by former vassal states, the area and
population of Bagirmi would be more than doubled. The surface of the
country, which lies about 1000 ft. above sea-level, is almost flat with a
very slight inclination N. to Lake Chad. It forms part of what seems to be
the basin of an immense lake, of which Chad is the remnant. The soil is
clay. The river Shari (_q.v._) forms the western boundar