But the reform memorial, excellent and searching as it was, led to nothing.

At most it was of some use as a basis of reforms made by the Council of Trent later.

But for the moment it only rendered the position of the church more difficult.

The reform of the Dataria, for example, the office which sold graces, privileges, indults, dispensations and benefices, was {383} considered impossible because half of the papal revenue, or 110,000 ducats annually, came from it.

Nor could the fees of the Penitentiary be abolished for fear of bankruptcy, though in 1540 they were partially reduced.