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Tensions between Gregory and the imperial court began around 722, when emperor Leo III attempted to raise taxes on the papal patrimonies in Italy, draining the Papacy ’ s monetary reserves.
Leo required this revenue to pay for the ongoing Arab war, while Gregory needed it to provide local foodstuffs for the city of Rome, thereby relieving Rome on its reliance upon the long-distance supply of grain.
The upshot of this was that Gregory refused to pay the additional taxes, he encouraged the Roman populace to drive the imperial governor of Rome from the city, and Leo was unable to impose his will upon Rome, as Lombard pressure kept the exarch of Ravenna from fielding an army to bring the pope to heel.

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