Canon 10 issued by the Council of Girone [Spain] [Unconfirmed]
Commentary from other sources:
1) “They also decreed that the tithe from all the lands that were cultivated by the execrable cruelty of the infidel Jews should be paid by them to the church in whose parish these lands are situated, in the same way as if they were cultivated by Christians.”
Linder, Amnon: “The Jews in the Legal Sources of the Early Middle Ages.” p. 559