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HISTOBY

TAXATION AND TAXES

VOL. I.

PRINTED BY

SPOTTISWOODE AND (. O., KE\V-STKEET SQUARE
LONDON

A HISTORY

IN ENGLAND

FROM THE EARLIEST TIMES TO THE YEAR 1885

STEPHEN DOWELL

ASSISTANT SOLICITOR OF INLAND REVENUE

VOL. I.
TAXATION, FROM THE EARLIEST TIMES TO THE CIVIL WAR

SECOND EDITION, REVISED AND ALTERED

LONDON

LONGMANS, GEE EN, AND CO.

AND NEW YORK : 15 EAST 16'" STREET
1888

I ^rred

HTSTOEY OF TAXATION,

CONTENTS OF VOL. I.

BOOK I.
BEFORE THE NORMAN CONQUEST.

BOOK II.

FROM THE NORMAN CONQUEST TO THE SETTLEMENT

OF THE FIFTEENTH AND TENTH.

1066—1334.

BOOK III.

FROM THE SETTLEMENT OF THE FIFTEENTH AND
TENTH IN 1334 TO THE CIVIL WAR, 164:.'.

APPENDICES.

PEEFACE

THE SECOND EDITION.

SEVEKAL additions to and alterations in this work
have been made in the revision of it for a second
edition.

The principal additions are as follows : The Additions
narrative has been extended to 188-5, and includes work,
the budget of that year. The history has been am-
plified under the heading of * Tobacco ' and one or
two other headings. And several new Appendices
have been added to Vol. II. In the first of these,
Appendix No. 1, a short history is given of the net
receipt from the business of the Post Office, at present
a considerable source of revenue. In the next,
No. 2, an Appendix of some length and importance,
information, which it is hoped may prove to be
useful, is added regarding the National Expenditure
in the eighteenth and nineteenth centuries, upon the
following plan : a General Tabular Statement of
Expenditure and Eevenue at certain specified dates
is given, in which the Expenditure is ranged under
the three heads of — Interest on the National Debt,
Expenditure for the Army and Navy (Peace Esta

Vlll PREFACE.

blishment), and Expenditure for the Civil List and
Civil Government, and the Eevenue includes receipts
from the business of the Post Office as well as receipts
from taxes ; and this is followed by a history of the
National Debt and the Expenditure under the heads
above mentioned, in a more readable form, it may be,
than that of Blue Books. A third Appendix, No. 3,
contains a brief statement regarding the cost of the
Collection and Management of the Revenue from
taxes ; while No. 4 is a Memorandum or Note of the
mode in which taxes are granted.
Aitera- As regards the alterations in the work, many ol

tions in

the work, them are due to suggestions for amendment contained
in the criticisms in the various reviews of the work
that have been published, from which the author has
derived valuable assistance to which he bears willing
testimony. The principal alterations are as follows :
With a view to facilitate the course of the reader,
much has been done by way of re-arrangement, and
several resumes or abstracts of chapters, summaries
of periods, lists of taxes, tabular statements, and other
contrivances of the kind have been introduced.
Alterations have been made with a view to avoid
the repetition of phrases and quotations in different
parts of the work. And, lastly, for greater con-
venience of reference, two indices, one for the His-
tory of Taxation in Vols. I. and II., and the other
for the History of Taxes in Vols. III. and IV., have
been substituted in lieu of a separate index to every
volume : the completeness of the new indices is due
to the interest in the subject taken, fortunately for

PREFACE. IX

the author, by Dr. Charles Stubbs, of the Middle
Temple.

The division of the work into a history of taxa- Reasons
tion and a history of taxes was adopted after careful
consideration ; and the reason for it, briefly stated, is
this, that the multiplicity of the taxes imposed in mto~
this country in the last century is such as to render
it impracticable to combine in a single narrative the
details of taxes with the general history of taxation.

To be readable, a history of taxation must be TheHis-

i . tol7 °f

connected with those subjects of more general inte- Taxation,
rest with which it most naturally connects itself.
It is interesting to consider the circumstances in
which the taxes were imposed, the events that gave
rise to the necessity for taxation, and, more particu-
larly, the wars in which we engaged, and those
foreign and colonial relations, and that foreign and
colonial policy from which they sprung. As our
national debt accumulates and our expenditure in-
creases, and tax after tax is invented and imposed,
it is interesting to recall to mind the ministers who
proposed the taxes, to inquire into the sources from
which they derived suggestions for taxation, tli2
administrations in which they held office, the posi-
tion, at the time, of the political party to which they
belonged, and the fiscal views of that party. It is
also interesting, as the load of taxation increases,
to inquire into the resources of the nation which
enabled us to bear it until, and even when, as at the
close of the Great "War against Revolutionary France
and Xapoleon, the load appears, at first sight, to

X PREFACE.

be greater than any nation could bear. Nor is it less
interesting, subsequently, when burden after burden
is taken off and the load is lightened to a degree
unparalleled in fiscal records, to connect the history
of the reform of taxation with that of the prosperity
of the nation which afforded the opportunity for
revision, alleviation, and reform, to consider the
lines upon which that reform proceeded, and recall
to mind those by whom it was accomplished.

Unless in connection with such subjects as these,
the history of taxation is unreadable.

It is, however, impracticable to introduce into a
history framed upon this plan, the details relating to
the various taxes, when taxes are imposed in such
numbers and in such variety that, as it has been said,
* everything was taxed that could be taxed.'
The His- The details of taxes consist principally of the

tory of ...

Taxes. original plan of the tax, the particulars in which this
was found to require revision, the history of the
various beverages, manufactures, or other subjects of
taxation, the incidence of the tax, the variations in
the yield, and the influence the tax may have had
upon the manners, the customs, the habits, the
houses, the dress, or the amusements of the people in
everyday life, which taxes sometimes touch in its
most minute details.

To introduce a multitude of particulars such as
these into a general history is to give the reader
good ground for complaint that they encumber the
narrative, endanger, by frequent diversion of his atten-
tion, his loss of touch with the general subject, and

PREFACE. XI

exasperate him, as too trivial for notice and, there-
fore, obtrusive : ' You are bewildering me,' he will say.

On the other hand, he, probably, will not deny
that, placed under the heads of the several taxes, such
details may have an interest of their own, or, at any
rate, may prove to be useful to him, if only for
reference and in completion of his information ; while
it should be borne in niind, that willing readers
of such details are to be found, who care not to
take up the subject of taxation from the broad point
of view that ' the revenue of the state is the State.' 1

Take, for instance, a class of readers for whom
the author is bound to have a special regard : those
who have a practical knowledge of the working of
taxes. This advantage renders it a pleasure to them
to compare notes with a writer who deals with the
taxes separately, and observe, with a critical eye,
the points in which the particulars of his infor-
mation tally with, or are additional to, or a short-
coming from, that possessed by themselves. In a
general narrative the stream of taxation seems to
them to go on with a * flow, flow, flow,' devoid of
interest because the rivulet feeders with which they
are acquainted are lost to view.

These considerations induced the author to sepa-
rate the history of the taxes from the general history
of taxation, and place it, under the classification,
usual with writers on fiscal subjects, of Direct Taxes
and Stamp Duties, and Taxes on Articles of Con-

1 ' In effect all depends upon it, whether for support or for reforma-
tion.' Burke, Reflections on the Revolution in France.

Xll PREFACE.

sumption, in Volumes III. and IV., an arrangement
which admits not only of the statement of many
details which could not be introduced into a general
narrative, but also of a study of the taxes in groups.
The two parts into which the work is thus prac-
tically divided can now be obtained separately, if so
desired.

separation Lastly, a few lines may be added in explanation
and ^duties °f another marked feature of the work, viz. the
po^6, separation, in the earlier history of taxation in Vol. I.,
m Vol. i. Of t]ie gUT3Ject of direct taxation from that of duties
at the ports.

This separation is based upon the difference in
the history of the establishment of the supremacy
of the Commons as regards the two classes of
impositions.

Taxes. First, as regards direct taxation, or, briefly,

'taxes,' to use a word which, though now applied in-
discriminately to fiscal charges of all classes, was, in
former times, never used except in reference to direct
taxes, that is to say, those where it is possible to have
a schedule of taxpayers for assessment (taxation),1 a
role nominatif as French writers on taxation term it.
Early set- As regards taxes in this sense, that is to say, di-
°! rect taxes, when the excessive taxation to which the
barons were subjected in the reign of king John

1 ' Tax,' short for ' taxatio,' from the low Latin ' taxare,' is all the
same as assessment. It occurs in the Statute Book first in 1327, when
it is enacted, with reference to aids granted to the king, that henceforth
they shall be assessed in the ancient manner ' desore (des ore, des 1'heure)
soient taxes solonc laneiene manere ; ' and again, in 1340, on the grant to
Edward III. of the ninth lamb, ninth fleece, and ninth sheaf, for two

taxes.

PREFACE. Xlll

had precipitated the crisis that resulted in the issue
of the Great Charter, the right of the king to take an 121$.
aid was limited to the three well-known feudal aids ;
on any other occasion the right to impose an ' auxilium '
was settled to be in the Great Council, summoned for
the purpose. In this Great Council in process of
time the commonalty obtained a place, and by steps
which may be specified as, the summons of knights of 1254.
the shire, the summons of representatives of cities 1260.
and boroughs, the substitution of general grants in 1233.
parliament for the system of negotiation with separate
sections of the community, the election of the knights,
citizens, and burgesses under writs to the sheriffs, and
the formation of a separate chamber, consisting of the 1332.
knights, citizens, and burgesses, deliberating apart
from the lords, obtained a position of importance
which was advanced to supremacy when these events
were followed by the recognition by the king of the
right of the commons to originate, and, after it had
received the assent of the lords, to announce, the 14":-
grant.

This right of the commons was not subsequently
disputed by the king. Attempts to obtain money
from the subjects were indeed made on many occa-
sions, but, with perhaps the single exception of the
illegal commissions for the levy of a sixth of goods,
issued in 1528, which, resulting in serious disturb-
ances, were subsequently revoked, demands of this

years, when, in cities and boroughs, ' the very ninth of all their goods and
chattels ' is granted, to be taken and levied ' by lawful and reasonable
assessment ' — ' par loial et resonable tax ' — for the sauie two years. See
1 Edw. III., c. 6; 14 Edw. III., st. i., c. 20.

XIV PREFACE.

sort were invariably made as for a loan, a gift,
a benevolence, an amiable grant, in short, ' with
friendlie praier of assistance in the king's necessitie.'1
When at last, in the perversion of precedents by the
king's advisers, an attempt was made to obtain for
him an extra-parliamentary ' auxilium,' or tax as it
was then termed, by -the issue of the famous Ship
Writs, this practical infringement of an established
principle of the constitution resulted in the Civil War.

Duties at For impositions upon articles of merchandise at
the King's ports — exports and imports, it is not alto-
gether easy to find a general term to correspond with
that of tax for direct taxes. * Customs,' the term we
now use, was, in former times, a word of strictly
limited application as regards payments at the ports.
The most elaborate care was taken by the Commons
to prevent their subsidies of this kind from becoming
' customs ' even in name, and certainly the term can-
not be applied to the royal imposts. Perhaps a safe
and convenient term, to include customs, subsidies
granted by parliament, and royal imposts, upon mer-
chandise at the ports, may be found in the compara-
tively modern term ' duties,' which means simply
payments due to the crown, and has this advantage
that it never was applied, during the time covered by
the narrative in Vol. I., to direct taxes.

Theques- The right to levy duties at the ports formed a

tion of _. . . „ _.

imposts, never-ending subject 01 dispute between the king and
the parliament.

The Commercial Clause in the Great Charter

1 Holinshed, regarding the collection of a benevolence by Edward IV.

PREFACE. XV

embodied liberties which had been conceded by king
John to merchants under a set of charters, in the
form of directions to the various local authorities.

:-n in the first year of the reign, under which they 1%0
had liberty to come and go without hindrance, by the
payments therefore due and of right accustomed —
' ire et redire sine impediments per debitas et rectos
•litas consuetudines,' l — and which had been fur-
ther secured by the recent action of the king in
restraint of those who had harassed them at the ports
and, under pretext of keeping the ports, had invented
new exactions.2 It runs as follows : — ' Let all mer-
chants have safe and secure conduct to go out of
England, and to come into England, and to stav in

•

and pass throughout England, as well by land as by
water, for the purpose of buying and selling, free from
all evil tolls, by the ancient and right customs.'

This placed the merchant under the safeguard and
protection of the king. It gave him a right to be
free from the taking of 4 outragious toll ' in market
towns — the king's towns, or the towns of others than
the king,3 and that 'disturbance of merchants' by the
local authorities in cities, boroughs, towns, seap<
fairs, and markets, at which subsequent enactments
were aimed.4 It freed him from excessive Passage and
Pontage on roads and bridges, and excessive exactions
of all kinds at the hands of lords of franchises and

1 Rot. Cart. p. 60.

2 ' Jsovas adinvenerant exactiones.' Matt. Paris, ii. 537.

3 3Edw. I.,c. 81.

* 9 Edw. ID., stat. i., c. 1 : 2o Edw. III., stat. iv.. c. 2: -2 Ricb. II..
stat. i., s. 1 ; 11 Ricb. II., c. 7.

VOL. I. a

XVI PREFACE.

local authorities. At the ports it gave him a right to
insist on moderation in a great variety of local
exactions to which he was subjected : ' Murage,
Quayage, Pavage, Moreage, Towage, Terrage, Strand-
age, Cranage, Mesonage, Anchorage, Keelage, Bushel-
age, Ballastage, Lestage, Mensurage, Average,
Primage, and the like.' l And it guaranteed him, to
a certain extent, against excessive exaction at the
hands of the king's 'customers,' from the 'Welcome'
demanded from the stranger on his arrival, to the
* Adieu,' 2 or ' Farewell ' with which he purchased his
release from their rapacious hands.

As against the king, the clause amounted, perhaps,
to no more than a general declaration condemnatory
of the oppression of commerce by means of inordinate
tolls. It could not, in the circumstances at the time,
amount to more. The perils of the seas, the perils of
the highway, the existing hatred of foreigners, the diffi-
culty of recovering debts in the law courts,3 and the
readiness of everyone everywhere to fleece the mer-
chant in every possible way: these, and the undisputed
right of the king to close his ports against such

1 Hall, Hist. Customs, ii. 161.

2 The better known denier a Dieu — denarius Dei — was that which
closed a bargain between merchants, under the Carta Mercatoria of Ed-
ward I. Neither of the merchants could back out of the bargain after the
' God-penny ' had been given and received — ' postquam denarius Dei inter
principales personas contrahentes datus fuerit et receptus.'

3 If the merchants were not able ' shortly to recover their debts,' they
were sure to ' refrain to come into the realm.' A signal benefit was con-
ferred on them in 1285, when, by the statute De Mercatoribus, 13 Edw.
I., stat. iii., they were allowed to obtain a charge on all their debtor's
lands in a statute merchant. The Carta Mercatoria of Edward I. contains
elaborate provisions for quick j ustice for merchants, ' debita stia recuperare
celeriter.'

PREFACE. XVII

individuals or such articles as he thought fit to
exclude from the kingdom, left him, in effect, master
of the situation. Substantially, the security of the
merchant still depended upon arrangements made by
him or, when the Commons took up the case, for
him with the king.

As may be expected, we find that the dispute from
first to last resolves itself into a history of compro-
mise, in true English fashion. A monstrous exaction
of king Edward I., of 40s. the sack on wool, coming
at the close of a period of severe taxation, and
enforced for the purposes of an unpopular war, com-
bined in opposition to him the great earls and * the
more part of the commonalty.' 40s. the sack, at
that date 40 per cent, on the value of the wool,
was clearly an excessive toll, mala tolta. The king, 1297.
compelled to release it, promises thenceforth not to
take that or any other mala tolta on wool — ' Cele ne
autre mes ne prendroms,' c that or another henceforth
we will not take ' — but he obtains a statutory recog-
nition and confirmation of the old customs.1 In the
reign of Edward IIL, another and a long contest

1 It may be interesting to note a ' curiosity ' in the translation given
in the Statute Book cf the new clause in ' Confirmatio Cartarum ' relating
to the toll of 40*. on wool exacted by Edward I. in 1 9

The enactment, which is in the old French — 1'ancienne langue — -and
presents no difficulty, is as follows: —

• Et pur ceo que tut le plus de la communaute del roiaume se sentent
durement grevez de la male toute des leines cest asavoir de chescun sak de
leine quarante soudz e nous ont prie que nous les vousissons relesser, nous
a leur priere les avoms pleinement relesse, E avoms grante que cele ne autre
mes ne prendroms sanz lour coinmun assent e leur bone volunte/

The translation runs : —

' And for so much as the more part of the communalty of the realm
find themselves sore grieved with the maletent of woolls, that is to wit,

a 2

xviii PREFACE.

]37i. about an excessive toll upon wool results in a com-
promise : the king gives it up, accepts a grant of a
subsidy ; 1 and it is agreed and established — ' est ac-
corde et establi ' — that no imposition or charge shall
be put upon merchandise of the staple — wool, wool-
fells and leather — leines, pealx lanuz ou quirs — other
than the custom and subsidy granted to the king,
without the assent of parliament. On other occa-
sions similar disputes are settled in practically the
same way ; and, lastly, the standing agreement be-
tween the king and the Commons in relation to duties
at the ports is this : 2 The king is to protect the wool
sack from the wool pirates, and is to safeguard the
seas ' for the intercourse of merchandise safely to
come into and pass out of the realm ; ' and is pleased
to accept a provision for the purpose in the subsidies

a toll of forty shillings for every sack of wooll and have made petition to
us to release the same ; we at their requests have clearly released it, and
have granted [for us and our heirs] that we shall not take such things
without their common assent and good will.'

Here the words ' cele ne autre mes ne prendroms ' are rendered ' shall
not take such things.' But 'cele,' the feminine of the old French ' cil' or
' eel ' (from the Latin ' ecce ilia ') means ' that there ' as they say in the pro-
vinces, or, shortly, ' that ; ' and ' mes,' ' me,' ' mais,' (from the Latin ' magis,'
more) means 'henceforth.' The correct translation is, therefore: 'That
nor another' (male toute des leines) 'henceforth will not take.'

Many such ' curiosities ' may be found in the old translation, in the
Statutes at Large, of enactments relating to revenue. And it may be
that, in the clause in question, ' maletent ' is a mistake for male-teut —
male-toute — a well-known expression in French for mala tolta, an evil
toll — just as we find ' trovour ' running through a series of enactments re-
lating to the customs — 14 Rich. II., c. 10 ; 17 Rich. II., c. 5 ; 1 lien. IV.,
c. 13 ; and 31 Hen. VI., c. 5, and translated 'the finder ! ' in lieu of (as
noticed by Mr. Hall) ' tronour ' (' tronator/) the tronager or weigher of
wools.

1 Moreover 240 wool-fells are now charged as 300 had been before
charged.

ee 45 Edw. III., c. 4 ; 11 Rich. II., c. 9.

PREFACE. XIX

granted by the commons : * Remercie ses bons sujets,
accepte leur benevolence, et ansi le veult.' The pro
minence acquired, in the seventeenth century, by 'the
question of imposts,' was due to an apprehension in
the commons that the increasing volume of commerce
might provide for the king an income sufficient to
enable him to rule personally without having re-
course to a parliament. And it was only after the only
Revolution in 1688, by the declaration in the Bill tied by the
of Pdghts ' that levying money for or to the use of Bights.
the Crown by pretence of prerogative without grant
of parliament for longer time or in other manner
than the same is or shall be granted is illegal,' that
the question was finally settled.

Then, at last, parliament had, as against the king,
the undisputed power of the purse in regard to
impositions upon merchandise as well as in regard
to direct taxes, and, in the broadest sense of the
term as we now use it,

' the Commons taxed the whole,
And built on that eternal rock their power.'

Subsequently, as will be seen in Vol. II. of the
History, this question of the difference between taxes,
and tolls at the ports was raised, in an interesting
manner, in connection with the taxation of our
colonies in America.

X: January, 1888.

CONTENTS.

BOOK I.

BEFORE THE KORMAN CONQUEST.

PAGE

No traces of taxes in Ancient Britain. Roman taxes in Britain.
Levies in kind. Difficulty of cartage. The scripture. Poll
taxes. Departure of the Romans. Total abolition of all Roman
institutions. Permanence of many of the Anglo-Saxon institu-
tions. The township, the borough, the hundred and wapentake,
and the shire. The sheriff, and the fiscal officers of the hundred
and the township. Revenue of the English king. Taxes
imposed by the TVitenagemot. The shipgeld. The danegeld
levied on the hide. The tributary danegeld. The stipendiary
danegeld. Fumage 3

BOOK H.

FROM THE NOR MAX CONQUEST TO THE SET-
TLEMENT OF THE FIFTEENTH AND TENTH,
1066-1334.

CHAPTER I.

THE REVENUE FROM DEMESNE.

Extent of the demesne. The forest. The rural tenants, settlement
of their rent by Henry I. The urban tenants, their emancipa-
tion from the exactions of the sheriffs. The tirma burgi. The
royal prerogatives of purveyance, pre-emption and prisage of
wine . IS

XX11 CONTENTS.

CHAPTER II.

THE REVENUE FROM THE INCIDENTS AND CASUALTIES OF
THE FEUDAL TENURES.

PACK

Gradual establishment of the feudal system in England. Military
service by the knight's fee. The feudal aids. Incidents and
casualties of the feudal system. Other items of revenue under
the Norman kings and their successors ... 18

CHAPTER III.

THE COURT OF EXCHEQUER.

The Court reorganised by Henry II. The Upper Exchequer. The
receipt of the Exchequer. The barons. The treasurer. The
two terms. The rolls. The roll of the pipe. The roll of Chan-
cery. Growth in importance of the treasurer. Appointment of
a Chancellor of the Exchequer in 1234. Disorder in our fiscal
system ........... 27

CHAPTER IV.

THE EXCHEQUER OF THE JEWS.

The Jews in England settled in the towns. Exactions of the king
from the Jews. The revenue of the Judaism. The custodes
Judaeorum. Expulsion of the Jews by Edward I. in 1290 . 31

CHAPTER V.

DANEGELD AND CARUCAGE.

1084—1224.

The danegeld, revived by the Conqueror, afterwards becomes annual.
Is included in the ferm of the country. Disappears after 1163.
Carucage taken by Richard I. in 1194 and 1198. New survey
and assessment. Taken by John in 1200 and by Henry III. in
1 220. Assessment and collection of the carucage of 1220. The
Falkes de Breaute" carucage in 1224. End of carucage . . 34

CONTENT*. XX111

CHAPTER VI.

TliE LAND TAX ON TUB KNIGHT'S FEE, TERMED SCUTAGE.

1159—1306.

PAGE

Continental position of the Aftgevin kings. Eleanor of Aquitaine.
Her claim to the county of Toulouse. The scutage of Toulouse,
1 139. The scutage of Ireland, 1172. The scutage of Galloway,
1186. Scutages in the rei°rn of king Richard. In the reign of
John. Refusal of the northern barons, in 1214, to pay the
scutage for Normandy. The clause in Magna Carta against
scutage. Repealed in 1217. Scutages in the reign of Henry
III. How scutage was collected. The cartels of the barons.
The scutage of Gascony, 1234, how assessed. Scutages in the
reign of Edward I. Scutage falls into disuse. The last of the
scutages 38

CHAPTER VII.

TALLAGE. — THE TAXATION OF ROYAL DEMESNE,

Nature of tallage. Obligation of the tenants of demesne. The
auxilium burgi. The auxilium extended to the rural tenants on
the disappearance of the danegeld, 1163. The practice iu collect-
ing a tallage. Tallages in the reigns of Richard I. and John.
Tallage not touched by Magna Carta. Tallage in the reign of
Henry III. Liability of London to tallage. Eflects of ex<
sive tallage on the towns. Tallage is superseded by a system of
general grants, and falls into disuse 49

CHAPTER VIII.

THE TAXATION OF MOVEABLES.

1188— 1334.

The Saladin tithe, 1188. Taxation of moveables. The jury system
applied. The ordinance for the Saladin tithe. This system
continued. Variety of the grants. The thirteenth of 1207.
Its assessment. The fifteenth of 1225. The jury system again
applied. The fortieth of 1232. The charge. The thirtieth of
1237. The charge. The 'fifteenth of 1275. Complaints of
rigid assessment. General grants commence in 1283. Com-
plaints of the rigid assessment of the fifteenth in 1290. Princi-
pal subsequent grants in the reign of Edward I., Edward II.,
and Edward IU. Practice in assessment. Issue of writs.
The roll or ordinance of assessment. The schedules of a^
ment 59

XXIV CONTENTS.

CHAPTER IX.

THE DUTIES AT THE POETS.

PAGK

Origin of the customs. Their confirmation and limitation by Magna
Carta. Quasi-parliamentary grant of the customs on -wool,
woolfells, and leather in 1275. The maletoute. It is sup-
pressed by Confirmatio Cartarum in 1297. The antiqua custuma
of 1275 are recognised. Commutation of prisage on wine of
the foreign merchants for butlerage and the nova custuma in
1302. Refusal of the native merchants to commute. 75

BOOK III.

FROM THE SETTLEMENT OF THE FIFTEENTH
AND TENTH IN 1334 TO THE CIVIL WAR, 1642.

CHAPTER I.
DIRECT TAXATION.

PART I.

DIRECT TAXATION DURING THE HUNDRED YEARS' WAR AND
THE WARS OP THE ROSES.

SECTION I. — From the Settlement of the Fifteenth and
Tenth, in 1334, to the Imposition of the Tallage of Groats,
in 1377.

Settlement of the fifteenth and tenth in 1334. Amount of a fif-
teenth and tenth. Practice in local assessment and collection.
Grants of fifteenths and tenths down to the peace of Bretigni,
1360. Recommencement of the war. The novel tax on
parishes in 1371. Extraordinary miscalculation of their num-
ber. Return to the old form of fifteenths and tenths . . 85

SECTION II— The Episode of the Poll Taxes, 1377-80.

Imposition of the first poll tax. The tallage of groats of 1377.
The graduated poll tax of 1379. Schedule of taxpayers. Im-
position of another poll tax in 1380. The peasant insurrection.
The real causes and the result of the insurrection ... 91

rnXTKNTS. XX v

SK<:TIO.V III. — From the Peasant Insurrection, 1380, to
the end of the Hundred Years' War, 1453.

PAGK

Return to the old form of tax. The landowners take the whole
burden of a fifteenth and tenth in 1382. Other grants made
during the fourteenth century. New land tax of 5 per cent, on
large landowners in 1404. A similar tax, at l|rds per cent, on a
wider basis, in 1411. Novel tax on inhabitant householders in
rural and urban parishes combined with a land tax on the fee
in 1428. Grant of fifteenths and tenths in 1431 supplemented by
a land tax on the fee, lands of freeholds not fees, and rents seek
and rent charges. The king releases the grant. Grant of a fif-
teenth and tenth in 1435, and, in supplement, a graduated tax on
income from lands, rents, and annuities and offices of freehold
which are brought into charge. Attempt by the commons to
tax the clergy. Grant, in 1450, of another graduated tax on
income from lands, rents, annuities, and offices and fees. Copy-
hold estates are brought into charge. Jack Cade's rebellion.
End of the Hundred Years' War 104

SECTION IV. — Direct Taxation during the Wars of the Roses.

Fifteenths and tenths as settled in 1334 continued. Attempt, in
14(53, to alter the tax. Failure of the attempt. Grant, in 1472,
of 13,000 archers for the expedition to France and an income tax
of 10 per cent, for their pay. Failure of the tax. Attempt to
introduce a new form of subsidy. The ' diffuse and laborious '
Act for the subsidy. Failure of the tax. In 1462, a fifteenth
and tenth granted, together with an increased poll upon aliens . 119

PART II.

DIRECT TAXATION UNDER THE TUDORS.

SECTION I.— The Reigns of Henry VII. awl Henry VIII.

XXVI CONTENTS.

abolished. Grant of the first-fruits and tenths to the king.
Grant of a subsidy for the wars in Scotland and Ireland and new
havens at Calais and Dover. Dissolution of the lesser monas-
teries and nunneries in 1536. The new court of augmentations.
Dissolution of the great abbeys and monasteries in 1539. Re-
sumption of the lands of the Hospitallers in 1540. The new
courts of wards, of first-fruits and tenths, and of the surveyors-
general. Subsidy for the king's marriage. Subsidy for the
expedition to France in 1544 . . . . . . .127

SECTION II. — The Reigns of Edward VI. and Queens Mary
and Elizabeth.

Debt left by Henry YIII. Curious subsidy on sheep and wool.
Grant of fifteenths and tenths and a subsidy in 1553. The sub-
sidy is released by queen Mary. The marquis of Winchester
lord treasurer. Grants to the queen in 1555 and 1657. The
debt at the accession of Elizabeth. The 'wasting of treasure'
that had occurred. Restoration of the first-fruits and tenths to
the crown. Grant of two fifteenths and tenths and a subsidy
for the war with France and the recovery of Calais. The econo-
mical policy of the queen. Grants in 1563 and 1565. Grant,
in 1570, of two fifteenths and tenths and a subsidy for the ex-
penses of suppressing the rebellion in the north. Inadequate
yield of the subsidies in 1575. An addition made to the usual
grant. Parsimony of the commons. Limited grants in 1581,
1585, and 1587. Large grant for the defence of the country
against the Armada. Renewed parsimony of the commons.
The lords refus«, in 1592, to assent to a less grant than three
subsidies. Six fifteenths and tenths and three subsidies granted.
Similar grant in 1597. Produce of a subsidy only 80,000/.
Grant for the war with Spain in 1601. Debate in the commons.
Eight fifteenths and tenths and four subsidies granted. The
Acts for the subsidies. The practice in assessment. The reason
for the small yield 141

PAKT III.

DIRECT TAXATION UNDER THE STUARTS.

The old system of fifteenths and tenths and subsidies continued.
Grants to king James. The last fifteenths and tenths. Grant
of five subsidies to king Charles in 1628. Six subsidies for the
northern army granted in December 1640 and February 1641.
The poll tax for the disbandment of the northern army . . 15!'

• TENTS. XXV11

CHAPTER II.
THE DUTIES AT THE PORT*.

PART I.

THE DUTIES AT THE PORTS DURING THE HUNDRED YEARS*
WAR AND THE WARS OF THE ROSES.

1334-1 :

PAGE

Increased yield in the reign of Edward III. The taxation of wool.
Revival of the Maletoute. Negotiations with the merchants.
Coatest for the prerogative of taxing wool with the consent of
the merchants ends in a parliamentary grant of the subsidy.
Similar contest regarding tonnage and poundage. Practical
settlement of the revenue. Chaucer controller of the customs in
London. The officers of the customs. The corket. Life grants
to Richard II. and to Henry V. The yield in 1421. Grants to
Henry VI. The yield, 1431-3. Frauds in the customs. Life
grants to Henry VI., to Edward IV., and to Richard III. . 163

PART II.

THE DUTIES AT THE PORTS UNDER THE TUDORS.

Life grants of the subsidies to the Tudor sovereigns. Additional
duty on malmsey in 1400. Commencement of the protective or
mercantile system. Yield of the customs revenue in the reii.ni
of Henry VIII. Increase in the price of goods. Queen Mary's
imposts. The book of rates. Loss of the Calais duties. En-
actments, in 1558, against frauds in the customs. Queen
Elizabeth's lx>ok of rates, 1586. Increase in the yield of the
customs revenue ......... 177

PART III.

THE DUTIES AT THE PORTS UNDER THE STUARTS.

Life grant of the subsidies to king James. The difference between
these subsidies and the customs and imposts. Yield of the
revenue in 1(304. Increase in the consumption of wine. The im-
post on tobacco in 1604. The impost on currants. Bates refuses
to pay. The great case of impositions — Bates's case in 1606. The
new book of rates and new impositions in 1608. Other imposi-
tions in the nature of internal taxes. Projects for taxes at this
time. Dread of excises. Remonstrance of the commons, in
1010, against the excessive impositions. Cecil effects an ar-
rangement, and a subsidy is granted. Yield of the revenue in

XXVlll CONTENTS.

1613. Appointment of Cranfield as surveyor-general. Yield of
the revenue in 1617 and in 1619. Yield in 1623. On the acces-
sion of king Charles, the commons raise the question of imposts.
Limited grant of the customs' subsidies rejected by the lords. Par-
liament is dissolved. Tunnage and poundage are levied under
order in council. The second parliament in 1626. The committee
of grievances. Parliament is dissolved. The third parliament
in 1628. The Petition of Right. It does not touch the im-
posts. Remonstrance against the levy of tunnage and poundage
in 1629. Dissolution of the parliament. Yield of the revenue
in 1635. The new Book of Rates. The Short Parliament, 1640.
The question of imposts is settled in the Long Parliament . 182

CHAPTER III.

EXACTIONS BY WAY OP BENEVOLENCE AND BY MEANS OF
MONOPOLIES. THE TARIFF OF HONORS.

1. Benevolences.

Popularity of Edward IV. with the towns. His demands for bene-
volences. The benevolent widow. His gentle fashions towards
the rich citizens. The statute against benevolences. The bene-
volence of 1491. ' Morton's fork.' The ' shearing or under-
propping ' Act. Another benevolence in 1504. The ' amiable
graunte ' of Henry VIII. Another benevolence in 1545. Gifts
to queen Elizabeth. A hearty benevolence. Benevolence
levied in 1614 after the dissolution of ' the addled parliament.'
Another in 1622, for the Palatinate. Suppression of forced
loans and benevolences by the Petition of Right . . .196

2. The Monopolies.

Monopolies for inventions and arts newly introduced. Monopolies
in the reign of Elizabeth — glass-making, wire-drawing, paper-
making, pouldavie. Drake's patent for aqua vitae. The gran-
tees of monopolies. Extortions of the substitutes. The great
debate on monopolies in 1601. The Queen takes up the question.
Cecil announces the abolition of the most obnoxious. The ques-
tion of monopolies raised in 1621. The statute against mono-
polies. Noy's ' project of soap,' 1637. Culpepper's observations
on the monopolists, 1640 204

3. The Tariff of Honors.

Copied from the measures of Sully in France. Creation of the new

order of baronets. The price of other titles .... 209

CONTENTS. xxix

CHAPTER IV

THE SHIP WRITS.
1634—1641.

PACK

The ship writs. Position of the king as regards the imposition of
taxes upon property. The Petition of Right. Expedients for
obtaining revenue used during the personal rule of Charles I.
The king is desirous, in 1634, of increasing the navy. Noy
frames the ship writs. Precedents for these writs in the times
of the Plantagenets, the Spanish Armada in 1588, the attack on
Algiers in 1618, and the war with Spain, 1626. Noy's difficulty
in draughting the first writs for maritime counties and towns.
First issue of the writs in October, 1634. The amount raised
by the writs. No serious opposition to them. Second issue of
•writs for inland as well as maritime counties and towns in Aug.
1635. The amount raised. Resistance to the levy. A case is
submitted to the judges. Their opinion. Third and fourth
issues of writs. Hampden's case. Decision of the court. Fifth
and sixth issues of writs. The short parliament. The long
parliament, Sept. 1640. The Act against ship money . . 210

APPENDICES.

I. THE ORDINANCE OP THE SALADIN TITHE, 1188. LATIN TEXT 227
II. SOME PARTICULARS OF THE SCHEDULES OF ASSESSMENT: FOR

THE TAXES ON MOVBABLES. COLCHESTER, 1295 AND 1301 229

III. FORM OF ORDINANCE FOR THE TENTH AND SIXTH, GRANTED

IN 1322 237

IV. THE SHIP-WRITS. PARTICULARS OF A WRIT OF THE SECOND

ISSUE, 1635, FOR DORSETSHIRE. To SHOW THE FORM OF
THESE WRITS 241

V. THE SHIP- WRITS. DISTRIBUTION OF SHIPS TO THE SEVERAL

COUNTIES L>43

BOOK I.
I3EFOEE THE NORMAN CONQUEST.

VOL. I.

BEFOEE THE NORMAN CONQUEST.

No traces of taxes in Ancient Britain. Roman taxes in Britain. Levies
in kind. Difficulty of cartage. The scriptura. Poll taxes. Depar-
ture of the Romans. Total abolition of all Roman institutions. Per-
manence of many of tiie Anglo-Saxon institutions. The township,
the borough, the hundred and wapentake, and the shire. The sheriff,
and the fiscal officers of the hundred and the township. Revenue of
the English king. Taxes imposed by the "VVitenagemot. The shipgeld.
The danegeld levied on the hide. The tributary danegeld. The
stipendiary danegeld. Fumage.

ANCIENT BRITAIN may be regarded as beyond the
range of fiscal history. If anything resembling taxa-
tion in our modern sense of the term existed, there are
no traces of its existence ; nor does any institution of
any interest in relation to taxes date from those times.
It is probable that the princes and chiefs of the people
maintained themselves and their followers on the pro-
duce of their possessions in land and their cattle, sup-
plemented by contributions in kind from their subjects
and any plunder they could gather from their enemies
in war.

In Britain under the Eomans, taxes were imposed
according to the usual practice of the Eomans in taxing
the provinces, which was, not to follow any general
rule, but to apply in the different countries under their
sway such taxes as seemed to them suited to the
particular country at the time. Accordingly, in Britain,
where money was scarce, many of their taxes were

4 HISTORY OF TAXATION.

levies in kind, consisting of a certain portion of the
produce of lands, usually a tenth. This they required
to be delivered at the fiscal granary or barn. Dis-
tance of transit and the bad state of the roads often
rendered the cartage of the produce a tax more severely
felt than the tribute itself ; and accordingly the com-
plaints regarding these taxes in kind were directed
mainly against the inconvenience and difficulty of
transport.

The principal property of the inhabitants consisted
of flocks and herds, for the Britons lived mainly on
flesh and milk — * pecorum magnus numerus,' writes
Caesar, and ' lacte et carne vivunt.' These the Eomans
taxed at so much a head, by means of a tax termed
Scriptura from the inscription of the number of head
of cattle in the roll of the tax-gatherer. In order to
pay the scriptura, the owner of the cattle, if he had no
money, was compelled to sell cattle or to have recourse
to the Eoman usurer on his own exorbitant terms.
In this consisted the principal objection to the tax ;
as it was also to the poll tax on individuals, capitatio
hum ana, another tax which on occasion was levied on
the Britons.

Taxes in kind, the scriptura and poll taxes were
probably the principal taxes used in Britain by the
Romans ; though we have no very clear information
as regards the exactions to which the inhabitants were
subjected at their hands. Taxes appear to have formed
one of the causes of the revolt of the Iceni, and are
mentioned as oppressive in the harangue of Boadicea
to her forces before the battle with Suetonius ; but

BEFORE THE NORMAN CONQUEST. 6

there \s no good reason to think that taxation was
carried in Britain to the extreme point it reached in
Gaul.

The subject of Eoman taxation, though of consider-
able interest in connection with the taxes imposed in
this country at a later period, when our chancellors of
the exchequer copied freely from the Eoman list, is
comparatively of little interest in relation to ancient
Britain. For when the inroads of the northern barba-
rians compelled the Eomans to withdraw their legions
from the distant provinces in order to protect the
vital parts of the empire, the arts of peace as well as
those of war vanished from Britain with the triremes,
which conveyed away, not only the consul and the
legions, but also the procurator, susceptores, exactores,
and, in short, all the staff of tax assessors and collectors
and their institutions.

In the course of the Teutonic settlement in the
island and the Anglo-Saxon period that follows, many
institutions were established which have a permanent
importance in subsequent fiscal history.

In the ' tunscipes ' — which originally consisted of The town-
the fenced homesteads or farms or villages, surrounded
by a tun, or quickset hedge, formed by the immigrant
Angles, Jutes, and Saxons, when, after preliminary
visits for plunder, they returned as adventurers perma-
nently to settle — we have the area of land termed the
TOWNSHIP, so frequently mentioned in connection with
taxes in after times.

The * burn ' — consisting of a larger township, or a Borough.
collection of townships, surrounded by a ditch and

6 HISTORY OF TAXATION.

mound or a wall, in lieu of a tun, formed in positions
convenient for trade and commerce under the protect-
ing shelter of a residence of the king or a powerful
ealdorman or bishop — is the original of the BOROUGH
of after times.

Hundred. The HUNDREDS, which continue to this day to be
the subdivisions of the county, districts various in size
and inclusive of an indefinite number of townships,
were so termed as occupied by the groups of a hun-
dred warriors in which the colonists arranged them-
selves by reference to the pagus of Germania and the
hundred warriors it sent to the host ; while the

Wapen- WAPENTAKES, a name which undoubtedly has reference
to the armed gathering of the freemen, were the similar
subdivisions of the county found only in the Anglian dis-
tricts, Yorkshire, Lincolnshire, Nottinghamshire, Derby-
shire, Northamptonshire, Eutland, and Leicestershire.1

Shire. Lastly, the SHIRES, familiar to us as the existing

divisions of the kingdom, trace their origin to the shire
system of these times. Some of them, as Kent, Essex,
Middlesex, Sussex and Surrey, ancient kingdoms ;
others, divisions of kingdoms, as Norfolk and Suffolk,
of East Anglia ; and others, divisions settled in various
ways, — they became, after the consolidation of the
kingdom of England, established as the primary divi-
sions of the kingdom, including as subdivisions the

1 In Lincolnshire there are wapentakes and hundreds, as also in
Derbyshire and Rutland ; in Northamptonshire there is only one wapen-
take. To the north of these districts the shires are divided into WARDS.
See the Table in Stubbs, Constit. Hist. i. 112. The Lathes of Kent and
the Rapes of Sussex are divisions of the county intermediate betwixt
shire and hundred. Yorkshire is divided into three parts, trithings or
Ridings, as they are termed.

THE HUNDRED, SHIRE, AND SHERIFF. /

hundreds or the wapentakes of which they were
formed.

In the shire, the scirgerefa or sheriff, who, as a The
royal officer, was usually nominated by the king, wras
not only judicial president of the shire and adminis-
trator of the law, but also administrator of the royal
demesne and guardian of the interests of the king, act-
ing as his bailiff, whence the shire is to this day termed
his ' bailiwick.' The hundred gerefa, an officer who
became after the Conquest the bailiff of the hundred,
represented the king's interest in fines and the produce
of demesne and the folk land in this rateable division
of the shire ; while the township had its fiscal officer
in the tungerefa, who became, after the Conquest, the
reeve of the township.

The revenue of the English king was mainly derived Je[£nu
from his vast possessions in land. He received also out English

king.

of the produce of what had been the folkland in the
shire a compensation for his sustentation, commuted
payments of * feorm-fultum ' or provision in kind ; and,
eventually, the folkland became virtually king's land
and, subjected to the king as territorial lord, scarcely
distinguishable from the royal demesne.1 To this
should be added the fines and other proceeds of the
courts of law.

Taxes, when required, were imposed by the ' witena-
gemot,' or council of wise men ; but as regards the
details of taxation in Anglo-Saxon times we have no
very clear information. We know, however, that the

1 The process commenced from the moment that the West Saxon
monarch became sole ruler of the English. — Stubbs, Conetit. HL-t. i. 222.

HISTORY OF TAXATION.

shire formed the unit of rating, and that on special
occasions of imminent peril every shire was required
to contribute, in proportion to the number of hundreds

Shipgeid. it contained, a ship and its equipments for the purpose
of naval resistance to the enemy.1 The money collected
was termed SHIPGELD.

Danegeid. The ferocious pirates of the northern sea gave a
name to another tax, in the general tax on all cultivated
lands in the kingdom known as the DANEGELD. This
tax was levied by reference to the hides into which, in
the various hundreds of the shire, land was divided for

The hide, the purposes of taxation. The hide, the familia of
Bede, the Anglo-Saxon higid, derived the name from
hidan, tegere, to cover. It comprised a household
allotment of cultivated lands, hide-lands — terrae ad
hidam ceu tectum pertinentes — sufficient for the support

• of a family or household. In extent the hide varied

• in different localities; and, at present, authorities on
the subject regard the amount as having varied from
100 acres to 120 acres as a rule, though in some places
the area was less. ' Hida,' says the Dialogus, ' a pri-
mitiva institutione ex centum acris constat ' ; 2 and, as
four virgates, or yard-lands, formed a hide, and it was
prohibitory to keep more than two beasts of the plough
for a virgate, we may conclude that, in extent, the
arable land in a hide could not have differed much
from the Norman carucate of a later period,3 which has
indeed been regarded by some as a conceptional hide.
The rate of the danegeld varied from Is. to 4s. as

1 Freeman, Norm. Conq. i. 336 et seq., and note LL.
5 Dial, de Scacc. i. 17. * See post, p. 36.

SHIPGELD. DANEGELD.
occasion required. Originating in payments on a more The

1 J tributary

or less local scale,1 danegeld was first imposed, as a danegeld.
general tax, by decree of the Witan, in 991, on the
advice of archbishop Sigeric, in order to bribe away
these Scandinavian pirates — ' for the great terror the
Danes occasioned on the coast,' and 10,000/. was levied
by this means in that year. In 1002, another dane-
geld, of 24,000/., was levied to bribe away these
ferocious Vikingr or Creekmen. In 1007, a tribute
of 36,000/.,2 levied in the same manner, was paid to
the hostile army ; and in 1011, 4S,000/.

These levies for tribute were succeeded by what is The .
termed in contradistinction the ' stipendiary ' danegeld. diary
This had its origin in 1012, 'when, the Danes having,
for the last time, been bought off with a sum of money,
Thurkill, with forty-five ships, entered the English
service, and was taken into English pay. That pay, the
" stipendiary " danegeld, is the first payment recognised
as danegeld by the Leges Edwardi, the Leges Henrici,
and the Dialogue.'3 Cnut's geld of 1018 is one of the
most remarkable of these taxes : the amount raised
was 72,000/. ; in addition to which London paid 10,500/.

The tax was very unpopular and difficult to collect,4
and on one occasion of a levy, in 1041, when Hartha-
cnut used the house-carles or thing-men, his paid
military force, to collect a danegeld, their oppressive
conduct led to resistance in Worcestershire and the

1 See Mr. J. H. Round's interesting paper, ' Danegeld and the Finance
of Domesday.'

3 Chron. Sax. A.D. 991, 1002, and 1007.

s Round, ' Danegeld and the Finance of Domeeday.'

4 Dial, de Scacc. i. 11.

10 FUMAGE.

slaughter of some of them, and in the result to the
memorable spoliation of Worcester by royal command.
The stipendiary danegeld is stated to have been
abolished by Edward the Confessor about 1051, when,
the last of the Danish ships retained in English pay
having been paid off,1 the continuance of the tax,
cessante ratione, now that the special purpose for which
it had been granted had ceased to exist, by which
means it might crystallise into a ' customary ' tax, could
not have failed to give rise to complaints and meet
with serious opposition. Historically, the danegeld
disappears. It rises again, further on, in 1084. But,
if in this interval we have no direct evidence of any
levy of the kind, it is not unreasonable to suppose that
contributions of some kind were exacted for the main-
tenance of the house-carles, and it is difficult to see
upon what assessment they could be levied, if not on
the hidage.

A FUMAGE, or tax of smoke farthings, or hearth
tax, a kind of tax usually to be found among the fiscal
traditions of communities in remote times, ranges
among those of the Anglo-Saxon period. Such a tax
is mentioned subsequently in Domesday Book. It
seems to have been a customary payment to the king
for every hearth in all houses except those of the poor.

1 Round, ' Danegeld and the Finance of Domesday.'

BOOK II.

FEOM THE NORMAN CONQUEST TO THE

SETTLEMENT OF THE FIFTEENTH AND
TENTH. 1066-1334.

CHAPTER I.
THE REVENUE FROM DEMESNE.

CHAPTER II.

THE REVENUE FROM THE INCIDENTS AND CASUALTIES
OF THE FEUDAL TENURES.

CHAPTER III.
THE COURT OF EXCHEQUER.

CHAPTER IV.
THE EXCHEQUER OF THE JEWS.

CHAPTER V.
DANEGELD OR HIDAGE AND CARUCAGE.

CHAPTER VI.
SCUTAGE. THE LAND TAX ON THE KNIGHTS' FEE.

CHAPTER VII.
TALLAGE. THE TAXATION OF ROYAL DEMESNE.

CHAPTER VIII.
THE TAXATION OF MOVEABLES.

CHAPTER IX.
THE DUTIES AT THE PORTS.

CHAPTER I.

THE REVENUE FROM DEMESNE.

Extent of the demesne. The forest. The rural tenants, settlement of
their rent hy Henry I. The urban tenants, their emancipation from
the exactions of the sheriffs. The firms burgi. The royal prerogatives
of purveyance, pre-emption and prisage of wine.

No new form of taxation resulted immediately from
the Norman conquest of England. The king continued
to derive his revenue mainly from the demesne, and
eventually the administration of the revenue was con-
solidated and improved for the king by the establish-
ment of the Court of Exchequer, of which more will
be said hereafter.

The demesne was of vast extent. It comprised
the demesne that belonged to the Crown in the time
of Edward the Confessor, which was termed ancient
demesne, and was considered to be inalienable from the
Crown, and more recent acquisitions, including the
large reservations from the lands confiscated in conse-
quence of the revolt of the English after the Conquest.
Its extent, in 1086, as shown by the general survey of
lands ordered to be made by the Conqueror, recorded
in Domesday Book,1 amounted to no less than 1,422

1 The survey was probably commenced late in 1085 and completed in
1086. The commissioners were to inquire : — the name of every place ;
who held it in the time of Edward the Confessor ; the present possessor ;
how many hides were in the manor; how many ploughs were in the
demesne ; how many homagers ; how many villeins ; how many cottars ;
how many serving men; how many free tenants; how many tenants in
soccage ; how much wood, meadow, and pasture ; the number of mills

14 HISTORY OF TAXATION.

manors or lordships, besides farms and lands in
Middlesex, Shropshire and Rutland.

The three divisions of demesne were those of
(1) forest ; (2) the land held by rural tenants ; and (3)
the holdings of urban tenants.

1. The forest formed the king's hunting ground
and afforded a supply of venison for his table ; and
was secured against intruders by a savage code of
special regulations known as the forest laws, which,
among their less barbarous provisions, imposed upon
offenders pecuniary penalties that produced under the
Norman kings and their successors, occasionally, no
inconsiderable amount of revenue.

2. From the laud held by the king's rural tenants
the royal table was maintained ; and originally the
tenants rendered sheep, oxen, corn and other produce
in kind, ' non auri vel argenti pondera, sed sola victualia
solvebantur,' l an arrangement similar to the feorm
fultum of Anglo-Saxon times. This practice continued
to prevail until the reign of Henry L, who, influenced by
representations made to him by the rural tenants, who
flocked to his court with complaints of the severity of
the exactions to which they were subjected, and on his

and fish ponds ; what had been added to or taken away from the place,
and how much each free man or soc-man had. All this was to be triply
estimated : First, as the estate was held in the time of the Confessor ;
then, as it was bestowed by king William ; thirdly, as its value stood at
the formation of the survey ; and it was to be stated whether any increase
could be made in value. The printed edition of ' Domesday ' was com-
menced in 1773, and was completed early in 1783. Domesday Com-
memoration, 1S86. Notes on Manuscripts.

' Hie liber,' says the ' Dialogue,' ' ab incligenis Domcsdei nuncupatur,
id est, dies judicii per Metaphoram.'

1 Dial, de Scaoc. i. 7.

THE RURAL AND URBAN TENANTS. 10

own part not unwilling to exchange this cumbersome
process of collecting rent in kind for payments in
money, which would be of use for his foreign expedi-
tions, resolved to commute the rents in kind for money
payments. In this view he directed prudent and dis-
creet men to go round the kingdom, survey the royal
farms and assess the rents to be paid, reducing them to
a money value. The assessment was not a difficult task,
inasmuch as the sheriffs, who were responsible for the
collection of the king's rents, had been accustomed to
reckon in account with the king's officers, bv the value

of produce in money; as, fora measure of corn for 100
men, so much ; for an ox, Is. ; for a sheep, 4<r/. ; for
provender for twenty horses, 4J., and so on. A
separate assessment was made for every shire, and the
sheriff of the shire was held responsible to the exchequer
for the total amount of the rents of the tenants of the
rural demesne in the shire.

3. As regards the holdings of the urban tenants.
This division of demesne included most of the cities,
boroughs and towns in the kingdom, which originally
had been founded on royal demesne or the folk land.
And the rent of these tenants, the tenants in burgage,
artificers, tradesmen and others dwelling in towns —
briefly, the rent of towns — was also collected by the
sheriff, who, speaking generally, exercised, unless
excluded by a grant of the town to some great lord
or prelate, the same superintendence over the towns
as over the rest of the shire, and compounded for the
rent of the urban tenants as part of the ferm of the
shire.

16 HISTORY OF TAXATION.

The comparative ease with which rent could be
collected from the urban, as compared with the rural,
tenants, induced many of the sheriffs to press hard
upon the towns and squeeze out of the urban tenants
much more than their fair quota towards the rent of
the shire ; and, as may be imagined, some of the sheriffs
took advantage of the opportunity to make a good
thing of their bargain with the king. This practice
gave rise to many complaints, and in course of time
most of the towns obtained a separate assessment of
their rent and thus precluded the sheriff, where he
still continued to receive the rent, from exacting
from the town more than the sum specially assessed
thereon.

Some towns, however, were farmed to a special
custos or committee, and others to the men or bur-
gesses of the town ; an arrangement which in the pro-
cess of time was extended to most of the towns and
boroughs in England, who thus freed themselves from
the grasping hand of the sheriff, and obtained from the
king charters granting the town or borough to the
townsmen or burgesses at a rent separate from that of
the county. This was termed the FIRMA BURGI, the
rent of the town, and the townsmen collected the
amount, with any increment (crementumfirmae)>(\\\e, by
apportionment among themselves, and paid it directly
into the exchequer.

Over and above all rent payable by them, all the
tenants of ancient demesne, rural and urban, were, as
such, under an obligation to assist the king on any
occasion of extraordinary expense, but more particu-

PURVEYANCE. PRE-EMPTION. PRISAGE. 17

larly, after an expedition, when the extent of their
liability went even to the tenth part of their goods.

In addition to this revenue from the demesne, the
king had special prerogatives with a view to the main-
tenance of a magnificent court ; such were — Purvey-
ance, the right to impress carriages and horses for the
service of the king in removing his household or in the
conveyance of timber, baggage and goods ; Pre-emp-
tion, the right to purchase provisions and other neces-
saries for the royal household at an appraised value ;
and Prisage, the right to take a cask or two casks,
according to the amount of the canro, from wine-laden

o c •

ships on their arrival at a port.

VOL. i.

18 HISTORY OF TAXATION.

CHAPTER II.

THE REVENUE FROM THE INCIDENTS AND CASUALTIES OF
THE FEUDAL TENURES.

Gradual establishment of the feudal system in England. Military service
by the knight's fee. The feudal aids. Incidents and casualties of the
feudal system. Other items of revenue under the Norman kings and
their successors.

AFTER the Norman Conquest, when in process of time
the feudal system had become established in England,
the king derived a considerable revenue from the in-
cidents and casualties of the feudal tenures, a source of
income which, sometimes in abundant, sometimes in
diminished yield, continued to flow for five centuries
and a half, and was only dried up when the court of
wards and liveries, created subsequently by Henry VIII.
for the supervision of this revenue, was abolished prac-
tically at the outbreak of the Civil War.

This system was established in England gradually,
and not so much by the will of the Conqueror as
by the force of circumstances. William had seen, in
France, the difficulties of government involved in a
system in which the king was primus inter pares, and
for that reason, as well as in view of the hereditary
claim he advanced, was desirous to govern the king-
dom as it had been governed under previous kings.
When, therefore, after the battle of Senlac he confis-
cated the lands of all who had fought for Harold, and
portioned out some of them to the participators in the
conquest and allowed others to be redeemed at a price

THE FEUDAL SYSTEM. 19

by former owners willing to submit to him, he did not
introduce, in regard to these lands, any distinct altera-
tion in tenure. Nevertheless, it is clear that such an
alteration in the ownership of lands must have involved,
if only in regard to the lands held by the Normans,
some approximation in tenure to that with which they
were familiar on the continent — the application, to a
greater or less degree, of the principles of the feudal
system. The leaven began to work ; and as more
Normans were settled on the lands confiscated in con-
sequence of the revolt of the English against the justices
regent in the absence of the Conqueror, the feudal
principle was more fully enforced and more extensively
applied. William found it impossible to rule in Eng-
land without Norman landowners, and the Xormans
found it impossible to hold their own in the island
except upon a feudal footing. Further revolts of the
English led to a process of confiscations and redistri-
bution of land, in which we see the feudal principle
gaining additional strength and extending itself more
and more. The current of change was quickened
by the alarm of Danish invasions. Many English
followed the example of the Norman landowners ; and
in the result, before the survey was recorded in Domes-
day Book, all the landowners of the kingdom were
placed in the position of vassals to the king or some
tenant of the king ; and under William Eufus, the red
king, feudalism became established in this country.

The feudal system, the result of the efforts of the
individual to protect himself amidst the anarchy that
prevailed in Western Europe after the destruction of

20 HISTORY OF TAXATION.

civilisation by the Northern barbarians, was a Land
League formed upon a basis of mutual protection,
with a king-in-chief. The weaker placed himself under
the protection of the more powerful landowner, and
acknowledged to hold from him and be his man ; while
his lord, in turn, stood in a similar relation to some
more powerful landowner, or to the most powerful,
the supreme lord, the king. As may be supposed,
the principal feature of the system consisted in the ob-
ligation of the vassal to protect his lord and aid him in
fight, with the corresponding security of receiving pro-
tection from him. The relations between the sub-kings
of the system, as they have been termed, and their
tenants and vassals have only an incidental interest
from our present point of view ; but as between the
king and the landowners holding from him, this obli-
gation of assistance in war, at first unlimited, or at any
rate ill-defined, gradually grew, by arrangement and
j composition, into a fixed service of a knight for every
holding sufficient to support a knight. The area of
land that would suffice for the purpose varied, of
course, in amount, for there are lands and lands ; but
it has been usually taken at about four or five hides,
and the annual value was fixed at 20/. : the KNIGHT'S
The FEE was twenty librates of land ; and upon this basis

Fee!ghtS proceeded service by knightly tenure and the assess-
ment of the knightly tenants of the king-in-chief. The
time of service was also limited : — Every tenant of the
king by knight's service was bound, if so required by
the king, to serve him personally in arms, with the
knights for the fees he held, for forty days in every year.

KNIGHTS SERVICE. THE AIDS. WARDSHIP. 21

On three occasions of extraordinary expense, the The Aids,
king's tenants-in-chief were bound to give an AID,
AUXILIUM, to the king : First, when the king made his
eldest son a knight ; secondly, when he married out
his eldest daughter ; and. lastly, should he be captive,
to ransom his person. These auxilia were assessed upon
the fee ; and, except on the three occasions before men-
tioned, the king had no right to put his hand upon
the purse of a military tenant.

The incidents and casualties of the feudal tenure
were, principally, as follows : On the death of a
tenant-in-chief, in capite, the king came in to ward off
intruders until the heir appeared to claim the lands
and do homage to him as lord ; and, in return for this,
had a right to a year's profits of the lands, which was
termed Primer seisin. Where the heir was a minor,
under twenty-one years of age, and therefore incapable
legally of performing knight service to the king, the
king kept his person in ward, maintaining, educating,
and training him to arms, and kept his lands in pos-
session, providing out of the profits a person capable of
performing the services due from the minor for the lands.

Where the infant was an heiress, the king might
select a husband for her, and give her away in mar-
riage to a person of suitable position willing and able
to do knight service to the king. This right was sub-
sequently much abused. Royal wards were given to
favourites of the king, or were sold for money. The
maritigium, or right of bestowal in marriage, came to
be considered of direct money value, and if the infant
declined a proffered marriage, or married without the

22 HISTORY OF TAXATION.

king's consent, she or he (for the maritigium was subse-
quently extended to males — * sive sit masculus, sive foe-
mi na,' as Bracton says) forfeited to the king duplicem
valorem maritigii, double the value of the marriage.

The following are extracts from the Exchequer Eolls
in illustration of the revenue from fines for permis-
sion to marry or for excuse from marriage : Walter de
Caucey gives 15/. for leave to marry when and whom
he pleases ; Wiverone of Ipswich, 4/. and a mark of
silver, that she may not be married except to her own
good liking, ' ne capiat virum nisi quern voluerit ; ' and
so, ' upon the like occasion,' Albreda Sansaver, Alice
de Heriz and many others, men and women, make
fine.1 Perhaps the highest priced ward on the Eolls is
Isabell, countess of Gloucester, for whom, with all her
lands and knight's fees, Geoffrey de Mandevill gave to
king Henry III. 20,000 marks.2

The heir, at the age of twenty -one, and the heiress,
originally at the age of fourteen, but subsequently at
the age of eighteen, sued out his or her livery or
ousterlemain (take the hand off), and obtained release
from royal protection and control. For this they paid
to the king a fine of half a year's value of their lands.

If a tenant died without heirs or made default in
performance of due service to the king, his lands
escheated — that is, reverted or returned to the king as
paramount lord. And on his attainder for treason, his
lands were forfeited to the king.

On the alienation of lands, a fine was paid to the
king ; and on taking up the inheritance of lands, a

1 Madox, Hist. Excli. p, 320. » Ibid. p. 322.

THE INCIDENTS OF THE FEUDAL TENURES. 23

relief. The relief originally consisted of arms, armour
and horses, and was arbitrary in amount, but was sub-
sequently ' ascertained,' that is, rendered certain, by the
Conqueror, and fixed at a certain quantity of arms
and habiliments of war. After the assize of arms of
Henry II., it was commuted for a money payment of
100-s. for every knight's fee, and as thus fixed continued
to be payable ever afterwards.

The king as lord paramount had also a right to the
following : Waifs, bona icaviata — goods stolen and
thrown away by the thief in his flight ; ' estrays '
— valuable animals found wandering in a manor, the
owner being unknown, after due proclamation made
in the parish church and two market towns next ad-
joining to the place where they were found ; wreck
of the sea ; whales and great sturgeons, which were
considered to be royal fish by reason of their excel-
lence ; l bona vacantia — property for which there was
no owner ; and treasure trove, that- is to say, money,
coin, gold, silver plate or bullion found hidden in the
earth or other private place, the owner thereof being
unknown. In the absence of any better claim, the
king took the waif, the estray, and the goods or treasure
without an owner.

He had also the custody of lands of * natural fools,
taking the profits without waste or destruction ' and
finding them their necessaries.

1 See 17 Edward II. stat. 1, c. xi. The men of Roger de Poles were
amerced, temp. Henry II., ' quia injuste saisiaverunt se de crasso pisce,'
because they took a royal fish. The town of Haltebarge paid two marks
for a royal fish, which they took without license and concealed. — Madox
Hist. Eich. pp. 340, 331 .

24 HISTORY OF TAXATION.

Other sources of revenue springing from the king's
prerogative or his right to the demesne existed in—-
Grants of liberties and charters to towns and guilds ;
compositions for tallage, a head which strictly falls
within the revenue from demesne ; and grants to indi-
viduals of markets, fairs, parks and monopolies.

For instance, the Londoners fined, in the fifth year
of Stephen's reign, a hundred marks of silver that they
might have sheriffs of their own choosing ; the burgesses
of Bedford fined, in the thirteenth year of Henry II.,
in forty marks to have the same liberties as the bur-
gesses of Oxford had ; the burgesses of Bruges fined
in twenty marks to have their town at ferm, &c., &c. ;
the citizens of Hereford fined, in the second year of
Henry III., in a hundred marks and two palfreys, to
have the king's charter that they might hold the city
of Hereford at ferm of the king and his heirs to them
and their heirs for ever for 40/. to be yielded at the
exchequer, and that they might for ever have a mer-
chant guild, with a hanse and other liberties and
customs thereto belonging, and that they might be
quit throughout England of toll and lastage, of passage,
pontage and stallage, and of leve, and danegeld, and
gayvvite, and all other customs and exactions. And,
in the same year, the citizens of Lincoln fined in two
hundred marks, that they might not be tallaged that
time in the tallage which was laid upon the king's
demesnes, and that they might have their town in ferm
that year as they had in the time of king John, the
father of the king, and that for the same year they
might be quit of the XL. increment of the ferm of their

FIXES FOR CHARTERS AND PRIVILEGES.

town (* de cremento firmae villae suae '). The burgesses
of York fined two hundred marks for their liberties.
The fullers of Winchester gave ten marks for the
king's charter of confirmation of their liberties. They
also paid a yearly rent, as did the guilds in several
towns : the weavers and bakers of London, the weavers
of Oxford, Nottingham, York, Huntingdon and Lincoln,
and others. The vintners of Hereford fined forty
shillings to have the king's grant that a sextertium of
wine might be sold for tenpence in Hereford for the
space of a year.

The bishop of Salisbury and the abbot of Burton
gave palfreys that they might have respectively a
market and a fair until the king's full age. Eogei;
Bertram gave ten marks that his fair at Mudford,
which lasted four days, might last eight days. Peter
de.Goldington gave one hawk for leave to enclose
certain land part of his wood of Stokes, to make a
park of it ; and Peter de Perariis gave twenty marks
for leave to salt fishes as Peter Chivalier used to do.1

The Exchequer Eolls abound in records of pay-
ments made to the king to have right done, or for ex-
pedition of justice, and counter-payments by defendants
to have writs denied or proceedings delayed or stayed.
It was against practices such as these that the clause
in Alagua Carta was aimed, which declares : — ' Xulli
vendemus, nulli negabimus aut difieremus rectum aut
justitiam ' — ' to no one will we sell, to no one will we
deny or delay right or justice.'

Pecuniary penalties recovered for crimes, trespasses

1 Madox, Hist. Exch. cases quoted from the Rolls.

26 HISTORY OF TAXATION.

and offences of all sorts afforded a considerable re-
venue, more particularly during the times of the Nor-
man kings, when justice was administered mainly on
account of the profits. Amerciaments — fines assessed
on offenders who were in misericordia regis, at the
mercy (merci) of the king, and compositions for
offences real or supposed, formed another source of
revenue ; from which the Conqueror, on the eve of
his departure from England in 1086, drew largely,
when he ' gathered mickle scot of his men where he
might have any charge to bring against them whether
with right or otherwise.'1

Lastly, a great variety of extortions helped to aug-
ment the royal income. Among the fiscal curiosities
to be found on the Rolls of the Exchequer are such
items as the following : — The wife of Hugo de Fevill
gives to the king 200 hens for permission to sleep
with her husband, Hugo de Nevill, for one night, J
Thomas de Sandford being pledged for 100 hens.
Ealph Bardolph fines in five marks for leave to arise
from his infirmity. Eobert de Abrincis fines for pardon
of the king's ill will in the matter of the daughter of
Geldewin de Dol, &c. &c. The Bishop of Winchester
owes a tonell of good wine for not reminding the king
(John) about a girdle for the countess of Albemarle ;
and Eobert de Yaux fines in five of the best palfreys,
that the same king would hold his tongue about the
wife of Henry Pinel.

1 Chron. Sax. A.D. 1086.

CHAPTER III.

THE COURT OF EXCHEQUER.

The Court reorganised by Henry II. The JTJpper Exchequer. The
receipt of the Exchequer. The barons. The treasurer. The two
terms. The rolls. The roll of the pipe. The roll of Chancery. Growth
in importance of the treasurer. Appointment of a Chancellor of the
Exchequer in 1234. Disorder in our fiscal system.

THE court termed the COURT OF EXCHEQUER, from the
chequered cloth laid upon the table on which the
accountants told out the king's money and set forth
their account, established in England, for the manage-
ment and general superintendence of the king's revenue,
by the Conqueror, was subsequently reorganised by
Henry II. It was divided into two chambers or divi-
sions: the tipper exchequer, or court of account, in
which accounts were passed and legal questions dis-
cussed and settled; and the lower exchequer, or court
of receipt, which was therefore termed the receipt of
exchequer, in which money was paid down, weighed,
and tested.

The officers of the court comprised the chief officers The
of the king's household, and among them the justiciar,
as president, and the king's chancellor, and such other
great and experienced counsellors as the king was
pleased to appoint, and they were termed barons of the
exchequer as appointed from that order. One of the
most important of them, the TREASURER, performed a
variety of functions, for it was his duty to act with the

28 HISTORY OF TAXATION.

other barons in the governance of the king's revenue ;
to examine and control accounts; to direct the entries
made in the great roll ; to attest the writs issued for
levying the king's revenue ; to supervise the issuing and
receiving of the king's treasure at the receipt of the
exchequer; and in short to provide for and take care
of the king's profit; so that he appears to have acted
in both divisions of the court. The first lord treasurer
under the Conqueror was Odo, bishop of Bayeux and
earl of Kent.

The two Twice a year, at Easter and Michaelmas, full sessions

Sessions, of the court were held in the palace at Westminster.
These two notable terms or periods of the year, called
the Duo Scaccaria, were the times at which the sum-
monses issuing out of the exchequer for levying the
king's debts were wont to be made returnable; and
therefore were appointed to be the general or principal
terms for making payments into the exchequer. At
these sessions the sheriffs of counties and other account-
able persons appeared and produced their accounts,
paying at Easter such instalment as was considered
sufficient after allowing for future disbursements, and
at Michaelmas, the balance of receipts for the year.1
The Rolls. The record of the business of the exchequer was
preserved in three great rolls, one of which was kept
by the treasurer; another, by the chancellor; and a
third, by an officer nominated by the king, who re-
gistered the matters of legal and special importance.

1 Dialogus de Scaccario, Madox. The Dialogue was written, A.D. 1177,
by Richard, Bishop of London, treasurer, son of Bishop Nigel, treasurer,
and grandson of Robert of Salisbury, justiciar. It forms one of the
principal contents of the Red Book of the Exchequer.

THE COURT OF EXCHEQUER. 29

The roll of the treasurer, which was called from its
shape the GREAT ROLL OF THE PIPE, and that of the
chancellor, which was called the roll of chancery, were
duplicates.1

About the close of the reign of Richard I., when
the business of the chancery was separated from that
of the exchequer, the king's chancellor ceased to per-
form part of his duty at the court of exchequer. And
after the fall, in 1232. of Hubert de Burgh, the last
great baron ever appointed to the post of great justiciar,
that office declined in importance,'2 and the treasurer The
stepped into the place of the justiciar at the exchequer,
and became one of the chief officers of the crown For
a time, deputy or sub-treasurers appear to have acted
under the treasurer; but in 1234, 18 Hen. III., it
became necessary to appoint a separate high officer to
execute the necessary duties at the exchequer, and
John jMaunsell was appointed to reside at the receipt of
the exchequer, was entrusted with the seal of the ex-
chequer, and took part with the treasurer in the equit-
able jurisdiction of the court. This appointment of
John Maunsell is considered to be the first appointment The first
of a chancellor and under treasurer of the exchequer, ceiior.

1 Of the Rolls of the Pipe ' the earliest roll extant has been assigned
to the thirty-first year of Henry I., A.D. 1130-1. Between the date of
" Domesday " and this roll there is a chasm in the public records. The
next roll of the series is that of the second year of Heriry II., ^.D. 1 155-6,
but from that early date the series is nearly perfect. The Pipe Rolls of
31 Henry I. ; 2, 3, and 4 Henry H. ; 1 Richard I. ; and 3 John -were
printed by the Record Commission. All the rolls prior to A..D. 1200 are
now in course of publication by the Pipe Roll Society.' Domesday
Commemoration, 1886. Notes on Manuscripts, etc., exhibited at the
Record Office, p. 15.

8 It ended subsequently iu the person of Philip Basset, who was
appointed to the post in 1261.

30 HISTORY OF TAXATION.

though Ealph de Leycestre, who resigned office in
1248, 32 Henry III., is the first person mentioned as

CHANCELLOR OF THE EXCHEQUER.1

Soon after this the official work of the exchequer
was broken up into sections. Large branches of ex-
penditure are reckoned among the private accounts of
the king kept in the Wardrobe. The grants of money
in parliament, fifteenths and other fractional parts of
moveables, were collected by special justices, and no
longer accounted for by the sheriffs or recorded in the
great rolls of the pipe;2 and the whole fiscal system
fell into disorder.

1 The oath taken by the chancellor of the exchequer was as follows : —
' Ye shall serve well and trewly the King our Sovereign Lord in the
office of Chaunceler of this Escheker, and well and trewly ye shall do
all thyngs that perteigneth unto that office; and ye shall spede the
Kynge's beseignez before all other ; and ye shall not enseale any writte
or juggement of any other place than of this Escheker with the scale of
this place whiles the Chauncerie shall be xx myles aboute the place
where this Eschequer is abydyng. Arid also ye shall swere that if it
fortune you hereafter by reason of your office to take any clerkes or
mynistres to occupy any office or place within this Oourte ye shall make
such clerkes and ministres as ye will answere for at your peryll.'

2 The receipts at the Wardrobe begin as early as 1223. Stubbs,
Const. Hist. ii. 276.

CHAPTER IV.

THE EXCHEQUER OF THE JEWS.

The Jews in England settled in the towns. Exactions of the king from
the Jews. The revenue of the Judaism. The custodes Judaeorum.
Expulsion of the Jews by Edward I. in 1290.

THE Jews in this country were a source of consider-
able revenue to the king until 1290, when they were
expelled. A numerous body, settled, as usual with
the Jews in all countries, in the towns, especially the
great towns, and principally employed in usury, which
was then contrary to law, and mortgage transactions,
many of them by these means acquired considerable
wealth. They were allowed by the king thus to enrich
themselves for the same reason that a sponge is used to
collect water which may be squeezed out of it. They
formed a pump to suck up the golden stream from
below and render it to the king above. The king was,
in effect, absolute lord of their goods, persons, wives,
and children. Sometimes he taxed them in a body,
making them answer the tallage one for another under
penalties of great fines, or compositions for fines : — For
instance, Henry II., about the thirty-third year of his
reign, ' took of the Jews a fourth part of their chattels,
by way of tallage.' John, in 1210, ' imprisoned all
the Jews throughout England, and despoiled them to
the amount of 66,000 marks.1 And Henry III., in or
about the twenty-eighth year of the reign, received

1 'Spoliavat eos catallis suis ad valenciam LX.YI mille marcarum.'

32 HISTORY OF TAXATION.

from them a fine of 20,000 marks ; about which
time there was also imposed upon them a tallage of
60,000 marks, and because some of them had not paid
their contingent of this tallage, the king commanded
that their wives and children should be arrested and
their lands, rents, and chattels seized.' At other times
the exaction was local or personal, and took the form
of amerciaments for misdemeanours, fines for the king's
good-will, protection or license to trade, fines relating
to law proceedings, or ransoms for release from im-
prisonment. Of these there are some curious instances
on record on the rolls — as for fines for trespasses
committed by taking in pledge vessels appointed for
the service of the altar, or ceitain consecrated vest-
ments, and the transgression of circumcising a Christian
boy, and so on.1

The revenue of the Judaism, as it was termed,
was managed by a separate branch of the exchequer,
termed the exchequer of the Jews, with separate
curators, who were usually styled ' Custodes and Jus-
ticiarii Judaeorum.' The following is a form of patent
of the appointment of such justices, 50 Hen. III. :
' Eex omnibus, &c., salutem. Sciatis quod assignavi-
mus dilectos et fideles nostros Johannem le Moyne et
Eobertum de Fulleham, justiciaries nostros ad custo-

1 ' Judaei Norwici capti et detenti in prisona regis, pro transgressions
quam fecerunt de quodam puero Christiano circumcidendo debent c.
maroas pro habendo respectu.' This case is mentioned by Matthew Paris,
ii. 375, who states that they had a mind to crucify the boy at the Passover.
Norwich was one of the principal seats of the Jews in England. A copy of a
curious caricature of Isaac of Norwich and other Jews, which ' some one
of the clerks of the king's courts in the thirteenth century has drawn with
a pen on one of the official rolls of the Pell office, where it has been pre-
served,' is given in Mr. Thomas Wright's History of Caricature, p. 17G.

THE EXCHEQUER OF THE JEWS. 33

cliam Judaeorum nostrorum quanidiu nobis placuerit.
In cujus,' &C.1

But the revenue of ' the Judaism ' and the ex-
chequer of the Jews all came to an end in 1290, when
the Jews were expelled by Edward I., who took their
lands and chattels, except some little money, which
he allowed them in order to bear their charges into
foreign countries ; of this they were robbed by the
inhabitants of the Cinque Ports. The Jews were not
readmitted into England until the time of the Common-
wealth.

1 Madox, p. 59.

VOL. I.

34 HISTORY OF TAXATION.

CHAPTER V.

DAXEGELD AND CARUCAGE.

1084-1224.

The danegeld, revived by the Conqueror, afterwards becomes annual. Is
included in the ferm of the country. Disappears after 1163. Caru-
cage taken by Richard I. in 1194 and 1198. New survey and assess-
ment. Taken by John in 1200 and by Henry III. in 1220. Assess-
ment and collection of the carucage of 1220. The Falkes de Breaute"
carucage in 1224. End of carucage.

The GELDS or taxes were exacted by the Conqueror on
several occasions before 10S4,1 on what, if any, regular
basis of assessment is unknown ; though, from the
exemptions of hides, from geld for a particular year, or
generally from payment of geld in the king's reign,
stated in entries in the ' Inquisitio Geldi ' of 1083-4,2 it
may be inferred that the hide was used. But in this
1084. year the full danegeld on the hide was revived by him,
in consequence of an apprehended attack by Sweyn,
king of Denmark ; and on this occasion, 6s. on the
hide was demanded : — ' The king, after midwinter,
1083, ordered a large and heavy contribution over all
England — that is to say, for every hide of land two and
seventy pence.' 3

This ' mycel gyld ' was felt to be peculiarly severe,
coming as it did in the year after the year of the great

1 In 1066-7, ' laid on men a geld exceeding stiff ' ; in 1067 ' sette
mycel gyld on the poor people.'

2 ' Hida non reddidit geldum postquam rex habuit regnum.' ' De his
hidis non habet rex gildum suum de hoc anno.' See liound, Danegeld,
&c. 3 Chron. Sax. A.D. 1083. Hoveden, i. 139

TITE LAND TAX OX THE IITPF,

famine or * mycel hunger.1 Henceforth the danegeld,
at a higher or a lower rate, according to circumstances,
was continued, under the kings of the Norman line,
as a regular impost, and in the time of Stephen had
become annual, at the rate of 2s. the hide.1 Stephen
vowed to God that he would repeal the tax, but ' kept
this no better than other vows he made and broke.' 2

The tax was farmed by the sheriff of the county,
and was returned by him into the exchequer as settled
revenue in the same form as the yearly ferm of the
county ; but after the second year of Henry II. ceased
to be accounted for in the Great Eolls in that manner ;
and though there are some traces of its existence for
one or two years subsequently,3 disappears from the
Rolls as a separate item after 1163.

In consequence of the lapse of time, alterations
in the cultivation of lands, exemptions granted to, or
purchased by, landowners, and other causes, the hide,
never a very fair measure of assessment, was now
obsolete. In the Domesday Survey, of which the
formal immediate cause may be said to have been to
secure the full and fair assessment of taxes,4 the Xorman
commissioners had used as a measure of land, the carti-
cate or plough land — the quantity of land that could be
, ploughed by one plough, caruca, full team of eight oxen,
in a season,5 even in the hidated districts, to describe
lands not in the hidage, which never had been divided
by hides. This measure of arable land which, as before

1 Madox, p. 478. a Hoveden, i. 190.

3 Madox, pp. 478-9. 4 Freeman, Xorm. Conq. v. 4.

:i The carucate, or plough-land, contained four bovates or ox<ran°r5, as
the solin, in Kent, contained four jiiir«*ra.

D -2

oG HISTORY OF TAXATION.

stated, has been regarded as an attempt at an equivalent
to the Anglo-Saxon hide, was adopted as a measure of
assessment for a tax in 1194, when king Richard, on
his second visit to the kingdom, took a carucage, or
tax levied on the carucate, at the rate of 2s.1

Another carucage was levied in 1198, at the in-
creased rate of 5s. ; and for this carucage a new survey
was made of all the lands in the kingdom and the plan
of assessment by jurors was adopted, as it already had
been, ten years before this date, for the Saladin tithe.

The assessment was to be made, in every shire, by
the king's commissioners (a knight and a clerk), the
sheriff, and knights to be chosen for the purpose and
under oath for faithful performance of their duty ; who
.summoned before them the stewards of the barons,
and in every township, the lord or bailiff and the reeve
and four men, free or villein, and two knights for every
hundred in the county, who took oath that faithfully
and without fraud they would state how many caru-
cates were contained in every township (with certain
other particulars), and assessed to tax accordingly.
The assessments were registered in four rolls, of which
the knight commissioner had one ; the clerk, another ;
the sheriff, a third ; and the steward of every baron, so
much of the fourth as related to his lord's land.

The collection was in the hands of two knights and
the bailiff in every hundred ; and they accounted to the
sheriff, who, in his turn, accounted to the exchequer.
But every baron was required, with the aid of the
sheriff, to collect the tax from his tenants, and, in

1 At the Groat Council at Nottingham, Hoveden, iii. 242.

THE LAND TAX UN THE CAlIfCATE. 37

default, the amount was chargeable on his demesne.
Freemen and villeins alike if convicted of perjury were
to render to the king the amount lost through the per-
jury ; while, in addition to this, the villein forfeited to
his lord the best ox of his plough team, and the free-
man was at the rnercv of the king. The carucate

was fixed at 100 acres.1 In 1200 king John returned
from Xormaudy and took a carucage of 35. In
1220 Henry III. received a carucage of 2s., the rate
of Eichard's carucage in 1194. It was assessed and
collected by the sheriff and two knights of the shire
chosen in the full assembly of the county court, who
sent the proceeds under their seals, to London ; and
the sheriffs were strongly exhorted to be diligent in
the business. * As you love yourself and yours,' ran
the writs, ' you shall so manage the aflair that there
be no occasion to complain of and inquire into the
assessment and collection of the tax, to the great con-
fusion of yourself and those connected with you in the
assessment and collection.'2

Another, and the last, carucage was granted, at
the rate of 2.?., to the king in 1224, for the expenses
of the struggle which had resulted in the fall of Falkes
de Breaute,3 and the consequent liberation of the
country from the influence of foreigners. The tax was
difficult to assess, and in its incidence touched only the
limited class of agriculturists. Henceforth the system
of taxation by grants of fractional parts of moveables
superseded this partial tax.

- l Hoveden, iv. 4fi.

• Writ for collection of a caruc.-ure, Close Rolls, i. 437.
3 Matt. Paris, Hist. Mag. p. &?2. Falkes de Breaute was at the time
sheriff of no less than six counties.

38 HISTORY OF TAXATION.

CHAPTEE VI.

TIJE LAND TAX ON THE KNIGHT'S FEE, TERMED SCUTAGE.

1159-1306.

Continental position of the Angevin kings. Eleanor of Aquitaine. Her
claim to the county of Toulouse. The scutage of Toulouse, 1159.
The scutage of Ireland, 1172. The scutage of Galloway, 1186.
Scutages in the reign of king Richard. In the reign of John. Re-
fusal of the northern barons, in 1214, to pay the scutage for Nor-
mandy. The clause in Magna Carta against scutage. Repealed in
1217. Scutages in the reign of Henry III. How scutage was col-
lected. The cartels of the barons. The scutage of Gascony, 1234,
how assessed. Scutages in the reign of Edward I. Scutage falls
into disuse. The last of the scutages.

NOT long after the accession of Henry Plantagenet to
the throne of England, the military obligation of the
'tenants by knight service was for the first time com-
muted for a money payment or tax on the -knight's
fee. Henry's position was still that of a continental
rather than an island king. Count of Anjou, which,
with Touraine, he inherited from his father ; duke of
Normandy, which, with Maine, he inherited from his
mother ; and governing Brittany through his brother,
he added to his possessions by his marriage with
Eleonore, heiress of duke William VII. of Aquitaine,
after her divorce from the unsuccessful crusader, Louis
VII., Poitou, Saintonge, Gascony, and the Basque
country, in short, all the most beautiful provinces of
the south-west of France from Nantes to the Pyrenees,

COMMUTATION OF KNIGHT'S SERVICE. 39

and was possessed of a much larger territory on the
continent than the king of France.1

The heiress of Aquitaine had claims to the county
of Toulouse, which in 1159 Henry prepared himself
to enforce. The distance of the scene of contest, the
difficulties of the way, the warlike character of count
Raymond, and the probability that he would be assisted
by Louis, who was suzerain to the duke of Aquitaine,
all combined to render it probable that the expedition
would be long and arduous. Hitherto, on an expe-
dition, it had been the practice strictly to enforce the
obligation of personal attendance on the king in arms
according to the array. All those holding by tenure
of knight service had been required to come ; and
essoins, or excuses from personal attendance and at-
tendance by deputy, had been allowed only to spiritual
persons holding per barouiam, or in cases of sickness,
where the king's tenant was ' ill and languishing.'
But a growing disinclination to foreign service affected
all the lesser knights. Settled in English homes, and
without any continental connection, they feit little
interest in any foreign expeditions, ai?d less than nsual,
if any, in this distant contest for the extension of the
possessions of the duke of Aquitaint,.

On the other hand, the feudal array had always
proved difficult to manage: important barons arrived
late at the muster of the host ; and all sorts of disputes
and wranglings occurred about place and precedence ;
while the limitation of the term of compulsory service

1 The possessions gf the King of France at this date comprised no
more than the He de France and parts of Ticardy and the Orleannaia-

40 HISTORY OF TAXATION.

to forty days in the year rendered necessary, when
that term was completed, some new arrangement for
any prolonged expedition. A full purse and an army
of mercenaries would certainly suit the object the
king had in view better than those inconvenient
feudal arrangements ; and these the king and his chan-
cellor, Thomas Becket, now his intimate friend and
chief adviser, determined to obtain for the expedition
to Toulouse.

Already, for the army for the king's expedition to
Wales in the second year of the reign, the prelates
bound to military service had been required, in
lieu of attendance, to pay twenty shillings for every
knight's fee. This precedent was followed and ex-
tended in its application ; and king Henry, ' taking
into consideration the length and difficulty of the way,
and being unwilling to disturb either the knights who
lived in the country, or the burghers and country people
generally, levied, in Xormandy, sixty Angevin shillings
on every knight's fee, and from all his other posses-
sions, in Normandy, England, or elsewhere, according
to that which seemed to him good, and took with
him, for the expedition to Toulouse, his chief barons
with a few personal followers, and an innumerable
host of mercenaries.' 1

The rate for England was two marks, II. 6s. Sd.,
on the fee of 20/. annual value ; and the tax was
termed SCUTAGE, or shield money: — 'Hoc anno, 1159,
rex Henricus scotagium sive scutagium de Anglia

1 Eob. de Monte, Slubbs, Select Charters, p. 122.

THE LAND TAX ON THE l-KK. 41

accepit.' l The expedition to Toulouse lasted three
months.

This land tax on the knight's fee, in composition
for military service in person by the king's tenant in
capite and his followers, was again employed in 1172 ;
when Henry collected another scutage from those of
his tenants in chief who did not accompany him or
send any knights or money for his expedition in the
previous year to take possession of Ireland ; 2 but on
this occasion the rate, as for a less expensive expedi-
tion than that of Toulouse, was only twenty shillings
on the fee.

After this, there was, in 1186, a scutage for an
expedition to Galloway, which fell through in conse-
quence of the submission of Eonald, who met the king
at Carlisle and did homage for the principality.

The principal scutages in the reign of Eichard I.
were one taken in 1189, the first year of the reign, for
a pretended expedition to Wales, at the rate of 10s. on
the fee ; another in 1195, on those tenants in chief who
had not accompanied the king to Xormandy, at the
rate of '20s. on the fee; and a third, in 1196, also for
Xormandy, and at the same rate ; 3 while the aid for
the ransom of the king in 1193 was partly levied by
means of a tax of 20s. on the fee.

In the reign of John no less than ten scutages
were levied, commencing with the scutage for his
expedition to Xormandy in 1199, the first year of the

1 Gervas, Twysden, Hist. Aiigl. Script, p. 1381.

2 The scutage was charged under the title, ' De scutagio militum qui
nee abierunt,' &c., Madox, p. 438.

3 Madox, pp. 443-4.

42 HISTORY OF TAXATION.

reign. This scutage was at the high rate of two marks
on the fee, the amount taken for the expedition to
Toulouse ; and some of the scutages taken after 1201,
when the levy became almost annual, were at an in-
creased rate of two and a half marks (IL 13s. 4c?.).

This constant taxation to which the barons were
subjected, and the increase in the rate for scutage,
formed one of the principal grounds of complaint in
their disputes with the king. And the northern barons,
who regarded their military duty to consist mainly in
the defence of the northern border, began to question
their liability to service or any composition for service,
in these expeditions for the recovery of the lost duchy
of Normandy. In that view, when, in 1213, the king
called on them to follow him in an expedition to the
continent, they pleaded exhaustion in consequence of
previous expeditions in this island, and went so far as
to deny their liability to serve in transpontine ex-
peditions. And subsequently, when the king, on his
return from the continent, demanded from them a
scutage in accordance with the precedents in the reign
of his brother and his father, they flatly refused to pay.
Thus was accelerated the crisis that resulted in the
signature by the king of the Articles of the Barons and
the issue of the Great Charter.

The extent of the irritation caused by the scutages
of John may be inferred from the terms of the twelfth
article of the charter, which follow those of the thirty-
second of the articles of the barons, and are as follows :
' No scutage or aid shall be imposed in the kingdom
unless by the common counsel of the realm, except for

TIIK LAND TAX • ).\ THE FEE. 43

the purpose of ransoming the king's person, making
his first-born son a knight, and marrying his eldest
daughter once, and the aids for these purpo.>es
shall be reasonable in amount,' while the fourteenth
article contains provisions for the summons of the
prelates, earls, and barons by personal writs, and
the other tenants in chief by a general writ to the
sheriffs and bailiffs, to take the common counsel of
the realm for imposing such an aid or for imposing
a scutage.

The effect of this would seem to be to abolish,
during the life of the king, the arrangement for a
composition for non-attendance at the array introduced
by Henry II. and re-establish the obligation of the
military tenants to serve personally in the king's ex-
peditious for forty days in the year. But this was
probably more than was intended, and accordingly the
provision regarding scutage was not embodied in the
charter on its first re-issue in the reign of Henry HI. ;
and on the second issue in 1217, a clause was inserted,
clause 44, to provide that ' scutage should be taken
for the future as it was accustomed to be taken in the
time of king Henry our grandfather — ' sicut capi con-
suevit,' according to the precedents, in the reign of
Henry II.

Several scutages were taken in the reign of Henry
III. of which the principal were — one in 1221, for the
capture of Bihain, which "William of Albemarle had
fortified, of two marks on the fee : another in 1231, for
the expedition to Bretagne, of three marks on the fee ;
another in 1242, for the expedition to Gascony, of 20s.

44. HISTORY OF TAXATION.

ori the fee ; and another in 1253, for an expedition to
Gascony, of three marks on the fee.1

The assessments for a scutage were, as a general
rule, based upon returns, which were required by the
king's writ from the tenants in chief upon their fealty,
' per fidern et ligaritiam quam nobis debes,' though
perhaps returns may not have been required on every
single occasion of a scutage.

Cartae In their returns, or certificates, or cartels, cartae

baronuriL they were usually termed, the military
tenants stated the number of fees for which they were
liable. The returns, though subjected to examination
by the exchequer officers, and tested as to their cor-
rectness by reference to previous entries in the exche-
quer rolls, were, as a rule, accepted and entered in
order in the red book of the exchequer. If any dispute
arose regarding the number of fees for which a tenant
was liable,2 the entry on the exchequer rolls was
made as follows : — So-and-so is charged for so many
fees ' quos non recognoscit,' in respect of which he
denies his liability.3 The original cartels were kept in
a hutch in the exchequer, and the entries formed the
basis of subsequent taxation.

When the entries were completed, the king's writ
issued to the barons of the exchequer to collect his
scutage, and it was paid into the exchequer directly
by those liable to payment.

1 Matt. Paris, ii. 247, 329, 466, iii. 136.

2 The disputes that arose had chiefly reference to lauds held by
ecclesiastics, bishops, and abbots claiming probably to hold in frank
almoign, a tenure not liable to scutage, and not by baronial and military
service. — Madox, p. 4(56. 3 Madox, p. 451.

COLLECTION OF SCUTAGF, 45

When the king took scutage from his tenants in
chief, the great lords who had tenants holding under
them, by knight service, the fees for which they were
immediately liable to the king, had the right to take
their scutage from their tenants according to the num-
ber of fees held by them ; a right which extended also
to occasions where the lord performed personal ser-
vice for his fees in an expedition and therefore himself
paid no scutage. And these scutages the lord collected
from his military tenants, where he had the power of
distraining for the amount, personally, ' per rnanum
suam,' as it was termed. In other cases he had, on
payment of a fine, or without a fine, a writ of assist-
ance directed to the sheriffs. For instance, Roger de
Verli paid, 21 Hen. II., into the exchequer xxvi*.
and viiirf. that he might have the service or scutage of
his men (or tenants) : 1 this was for the scutage of Ire-
land. William de Say had from Henry III. a grant of
his scutage from the fees which he held of the king in
chief, because he had done personal service with the
king in Gascony.2 Henry de Braybrook had, 6 Hen.
III., for the scutage of Biham, 1221. a writ of aid
directed to the sheriff, who was ordered to assist him
to distrain his knights who held of him the fees which
he held of the king in capite. for payment to him of
the scutage for those fees, at the rate of two mark- u
fee, which scutage was charged against him at the
exchequer.8

In process of time difficult questions arose regard
ing the tenure of lands. ' whether they were h olden by

1 Madox. p. 400. * Ibid. p. 470 » n>id. p. 400.

46 HISTORY OF TAXATION.

knight's service or some other tenure, or, if holden by
knight's service, whether they were holden immediately
of the king or of some other lord, or by how many
knights' fees they were holden, and the like ; and for
these and other causes, it became almost necessary that
scutage should be collected by the sheriffs of counties,
who might make inquisition by the oath of jurors con-
cerning these and such like articles proper to be in-
quired into.' 1 Thus it was that in 1243, under the
direction of the common council of the kingdom, writs
were issued to the sheriffs, ordering them to collect
the scutage of Gascony.2 And in the writs the sheriffs
were directed to make inquiry by the oath of twelve
knights and freemen, through whom the truth might
best be known, men of substance so as to be re-
sponsible to the king in case of default, and find what
lands were holden of the king, or of others who held
of the king in capite, &c., and to distrain the tenants
of such fees to pay their scutage for the same.3

The confusion into which the records of the ex-
chequer fell during the reign of Henry III., and
the irregular manner in which the entries had been
made, rendered it difficult, in the following reign, to
discover the value of lands ; while any attempt to do
so would, under the circumstances of the time, have
caused numberless disputes and much ill blood among
the nobility. This Edward was anxious to avoid, and
therefore, though he took a scutage in 1277, the sixth

1 Madox, p. 472. For a petition for apportionment of scutage, see
Par. Rolls, i. 47, No. 20.

2 Madox, p. 473.

3 Writ for Lincolnshire, ibid. p. 472.

THE LAST VESTIGES OF SCUTAGE. 47

year of the reign, on his return from the expedition
to Wales, at the rate of 40s. on the fee, and, in 1285,
another of the same amount for another expedition
to Wales,1 his subsequent exactions were such as not
to involve any collision with the barons — taxes on
wool, levies in kind of all sorts, and general taxes on
moveables. The heavy taxation from 1290 to 1297
touched the landowners only in regard to their crops
and cattle.

Towards the close of the reign scutages appear to
have been levied for the armies of Scotland in 1300,
1303, and 1306, but such was the difficulty in collect-
ing them, that as late as 10 Edward II. writs had to
be issued appointing commissioners to levy and collect
these scutages in the county of York. The writs were
headed ' Quod rebelles et inobedientes collectoribus
scutagii amerciantur.' The rate to be enforced was
40s. on the fee.'2 The commissioners were to inquire
by the oath of freemen of the county what fees were
held in capite of the king at the time of the armies for
Scotland. The sheriff was to summon the freemen to
appear before the commissioners to make inquisition
touching the matters aforesaid, and the commissioners
were to amerce severely all rebellious or disobedient
jurors and bailiffs of the king or lords of liberties,
who should neglect to attend and to assist and obey
them, causing the estreats of the amercements to be
sent into the exchequer, that the same might be levied
for the king's use.

In short, a tax on the fee was so difficult to collect

1 Ann. Dunstapl., Ann. Monast. iii. 317. - Madox, p. 474.

48 HISTORY OF TAXATION.

and so insignificant in the yield that it was now prac-
tically abandoned. The last vestiges of scutage are to
be found in the records of fines imposed for not serving
in the army summoned to march against the Scots in
1322, after the victory at the battle of Boroughbridge
and the execution of Lancaster had rendered Edward
supreme. They were collected from the archbishops,
bishops, clergy, widows and other women, who owed
service in that army and were desirous to make fines
for the same.

CHAPTEE VII.

TALLAGE. — THE TAXATION OF ROYAL DEMESNE.

Nature of tallage. Obligation of the tenants of demesne. The auxilium
burgi. The auxilium extended to the rural tenants on the disappear-
ance of the danegeld, 1163. The practice in collecting a tallage.
Tallages in the reigns of Richard I. and John. Tallage not touched
by Magna Carta. Tallage in the reign of Henry III. Liability of
London to tallage. Effects of excessive tallage on the towns. Tallage
is superseded by a system of general grants, and falls into disuse.

THE obligation of the tenants of royal demesne to
contribute towards the discharge of the king's debt
incurred for his table and his host during an expedition,1
or on any other necessary occasion of unusual expense,
was general ; but though it extended to all the tenants,
originally the practice appears to have been, on occa-
sions when danegeld was levied, to allow the rural
tenants and those urban tenants that fell within the
scope of the hidage, to be quit of their obligation by
reason of their payment of danegeld. The cities and
towns not within the scope of the hidage paid by way
of auxilium or aid; and these auxilia, at first irregularly
charged, changed in time to contributions corresponding
to the danegeld ; so that, when the county of Lincoln,
including the rural tenants of demesne, yielded dane-
geld, the citizens of Lincoln yielded an auxilium ; and
so in the case of the county of York and the city of
York, and so on.2 This auxilium civitatis, or auxilium

1 Ante, p. 16.

2 ' Other counties and towns paid in the like manner.' Pipe Rolls,
quoted, Madox, p. 480.

VOL. I. E

50 HISTORY OF TAXATION.

burgi, was levied by the town under an assessment made
by themselves, and paid by them into the exchequer.

But danegeld was, obviously, a small contribution
from tenants whose liability extended to the decima-
tion of their goods ; and occasionally the rural tenants
paid over and above danegeld, dona or auxilia, gifts or
aids to the king, but to what extent is not clear. After
the disappearance of the danegeld, in 1163, the auxilium
was enforced as a frequent tax from all the tenants,
rural and urban alike ; and these compulsory auxilia
from all the tenants are usually termed TALLAGES.

A tallage was frequently collected for an intended
expedition, that is to say, before the obligation to
tallage was incurred, and therefore necessarily was by
way of arrangement or composition with the tenants ;
rarely indeed was the obligation enforced to a deci-
mation or tithing of the tenant's goods. In practice,
before an expedition, a demand was first made of a
certain sum from the citizens of London, with the
option, in case of refusal to compound, of being deci-
mated at the end of the expedition, towards the dis-
charge of the king's debt, upon which decimation it
would be compulsory to swear to the value of their
goods. As a rule, the sum demanded was paid, or a
certain sum was settled by arrangement. And after
such tallaging of the metropolis, the justices in eyre
went through their proper circuits, and tallaged all the
king's tenants in ancient demesne and burgage tenants,
upon the basis of the grant made by London, returning
every assessment to the exchequer.1 The sum charged

1 Gilbert, Exch. p. 20.

TALL AGE OF TENANTS OF DEMESNE. 51

was then transferred into the pipe roll, and the sheriff,
was responsible for the collection of the amount.

The principal tallages in the reign of Henry II.
were — in 1168, when ' the whole of England was visited
by a small com mission of justices and clerks, who rated
the sums by which the freeholders and the towns were
to supplement the contributions of the knights ; and in
1173, when a tallage on the royal demesne was assessed
by six detachments of exchequer officers.' l

In the first year of Eichard L, 1189, the king's
demesnes were tallaged.2 In 1194 the business of the
judges, after the departure of the king for Xormandy,
included the exaction of a tallage from cities, boroughs,
and demesne ; and on this occasion tallage is termed for
the first time a decima or tenth.3 After this there were
other tallages in the same reign. King John, although
notoriously severe in his exactions from the Jews and
private individuals, was not inclined to press heavily
upon the towns and demesne, relying in a measure upon
them for support in his struggles with the barons.

An attempt appears to have been made to obtain
in the great charter a limitation of the right to tallage
demesne, for in the articles of the barons on which the
charter was founded, tallage is mentioned with scutages
and aids, and more particularly the tallage of London ;
but all reference to tallage is omitted in the correspond-
ing article in the charter.4

1 Stubbs, Const. Hist. i. 585; Madox, p. •!?'>.

- Madox, p. 486. 3 Hoveden, iii. 264. Madox, p. 503.

4 Articles, S. 11 : { Simili modo fiat de tallagiis et auxiiiis de civitate
Londoniarum et de aliis civitatibus quae inde habent libertates.' Charter
Art. xxxii. : •' Simili modo fiat de auxiiiis de civilate Londoniarum.'

E 2

52 HISTORY OF TAXATION.

1218. This right of the king to deal with the tenants of

demesne was again exercised in the second year of
the reign of Henry III., when a tallage was set upon
the king's manors and towns. In 1227 a heavy tallage
was exacted, but only from the limited class of rich
citizens and burgesses ; in 1230 another tallage was
collected, and in 1234 there was a general tallage of all
the cities and boroughs and demesne manors through-
out England.1

Nine years after this, when a tallage was demanded
of London, the king's officers appear to have made
personal applications to individual citizens, very similar
to those made in subsequent times for ' benevolences.'
They went from citizen to citizen saying, ' You must
accommodate the king, who is carrying on war in
foreign parts for the good of the kingdom, and is greatly
in want, with such and such monies, until he is restored
to his kingdom ' ; and according to the will and assess-
ment of the extortioners (extortorum ), the citizens were

12-J6. mulcted of their money.2 About the thirtieth year of
the king another tallage appears to have been exacted.
In or about 1255, when it was provided by the
king's council at Merton that the king should tallage
his demesnes in England towards the great expenses
he had been at in foreign parts, the citizens of London
raised a question as to their liability to tallage. Ac-

1 Pipe Roll, 2 Hen. III. Madox, p. 488. Ann. Theokesb. Ann.
Monast. i. 69. Madox, p. 488. Ibid. p. 489. Chron. T. Wykes. Ann.
Monast. iv. 77.

2 Matt. Paris, Hist. Mag. p. 600. Tyrrell, ii. 924. The king, before
leaving1 England, had, on the refusal of the prelates to grant a general
tax, obtained money by applying to them in the same way individually.
Matt. Par. ii. 461. "

LONDON LIABLE TO TALLAGE. 53

cording to the usual practice, application had been
first made to them for a stated sum as a fine or com-
position for tallage. They had been summoned before
the council. Ealf Hardel, the mayor, and several other
citizens had appeared, and the king had demanded of
them a tallage of 3,000 marks. After a consultation
with their fellow-citizens they returned and offered
2,000 marks by way of aid, saying they could not nor
would give more. Upon this the king sent his treasurer,
Philip Lovell, with others to Saint Martin's, to receive
of the city a fine of three thousand marks for tallage,
in case they would enter into such fine, and if they
would not, then the tallage was to be assessed per
capita. The city refused to enter into that fine or
composition, and the treasurer and the other commis-
sioners ordered the citizens to swear to the value of
each other's chattels with a view to the assessment of
the tallage per capita ; but the citizens refused to make
such oath, or to declare, upon the faith they owed to
the king, the value of each other's chattels. So the
treasurer and other commissioners came back, re in-
fecta. Afterwards the citizens came before the king
and his council at Westminster on the Sunday after
Candlemas, and the question was raised and disputed
whether this should be called a tallage or an aid. A
search for precedents proved, from the rolls of the
exchequer and of the chancery, that, in the sixteenth
year of king John, the citizens were talkged at 2,000
marks, to have the interdict taken off; that in the
seventh year of king Henry III. they were tallaged at
J,000 murks; that in the twenty-sixth year of the

54 HISTORY OF TAXATION.

same king they paid 1,000 marks by way of tallage ;
and that in the thirty-seventh year they gave 1,000
marks, and 20 marks of gold by way of tallage.1 And
on the morrow the mayor and citizens came and ac-
knowledged that they were talliable, and gave the king
3,000 marks for tallage. In short, London had been
tallaged for Biham and the two expeditions to Gascony,
and was undeniably liable to tallage with the rest of
the royal demesne.

The excessive tallage of the towns in this reign
formed the principal cause of that dislike to the king
which induced them to side with the Barons, an event
impressed upon the memory by the summons of their
representatives in conjunction with those of the counties
to Simon de Montfort's famous parliament in 1265.

In 1283 the system of negotiation by the exchequer
officers with the burghers and the freeholders in the
different towns and counties, for grants subsidiary to
those of the barons and clergy, which hitherto had
been the usual practice, was superseded by a system
of general grants made by central representative
assemblies. This alteration dates from Edward's expe-
dition to Wales in 1282. He was at Euddlan. A grant
he had already received from the counties and towns
after negotiation with his officers had proved insufficient.
He was greatly in want of money, and a general grant
was required. To summon a parliament at Euddlan,
or to move from Wales in order to hold a parliament
in England, would be greatly inconvenient. He there-
fore summoned, by writ, provincial councils or assem-

1 Madox, p. 491.

GRANT BY PROVINCIAL COUNCILS. 55

blies at Northampton and York, in which the counties
were represented by four knights from each shire, and
the towns, by two men from each city, borough, and
market-town. The result was a general grant of a
thirtieth of moveables, presumably the amount pre-
viously granted by the magnates at Euddlan. This
thirtieth was assessed by royal commissioners, and
collected by them and the sheriffs of counties.1

The practice of taking tallage as a separate levy
from cities, towns and demesne, may be considered to
have come to an end at this date. The instances in
which it was used in future were exceptional. In
1288, when, after the absence of the king from the
kingdom for three years, the barons, headed by the
earl of Gloucester, refused to make any grant for his
expenses in the war with France, until he should re-
turn, the bishop of Ely, then treasurer, enforced the
obligation of the tenants of demesne in the old form,
and began to tallage the cities, boroughs and demesne.
As this section of the community had to bear the
weight of taxation alone, the treasurer's proceedings
are stigmatised as the imposition of intolerable exac-
tions.2

Tallage was again used in 1294, when a grant was
obtained by separate negotiation with the cities and
boroughs, on an occasion when no representatives of
their interests had been summoned to parliament, and
the barons and knights had granted, on their part, a
tenth of all their moveables. London made the liberal

1 See Writ for the Collection of a Thirtieth, 1283. Stubbs, Select
Charters, p. 4o8. a Chron. T. Wykes, Ann. Monast. iv. 316.

56 HISTORY OF TAXATION.

grant of a sixtli of moveables, ' than it might show an
example to the other demesne towns ; ' and the sixth
was levied in the other towns by royal commissioners
appointed for the purpose of ' asking, requiring, and
effectually inducing personally the tenants of demesne '
to make the grant ' by all ways that they should see
expedient.' l

i3oi. Again, ten years after this, a tallage was enforced

by Edward, probably in supplement of the scutage
of 1303 for the war in Scotland. The grant made
by London in 1294 was taken as a precedent, and
the ' sixth penny according to the taxation of their
goods ' was exacted from the cities and towns.2 Writs
were issued to sets of three commissioners, any two to
act within the county or counties to which the writ
was issued, to assess the tallage in the cities, boroughs
and demesne separately, by communities or by heads,
as they might deem most expedient for the advantage
of the king, but ' according to the ability of the tenants,
and so that the rich be not spared, nor the poor too
heavily taxed.' 3 The tallage rolls were to be delivered,
under the seals of the commissioners, to collectors
chosen by them, who were to account for their collec-
tion to the exchequer. The sheriffs were ordered, at

1 Int. Record de An. 23 Edw. I. Roll 73. ' De sexta parte eoncessa
in London.' Tyrrell, iii. 182.

» W. Hemingford, ii. 233,

8 Par. Rolls, i. 266. Occasionally, when tallage was collected by poll
(which, however, was rarely the case), cause for complaint had been
given to the poorer citizens, who observed that the burden fell upon
them, the tax not being fairly assessed according to the value of the
property of the citizens. The outbreak in London under William Fitz-
osbert in 1196 was caused by such an unjust levy.

TALLAOE SUPERSEDED BY GENERAL GRANTS. 57

the request of the commissioners, to compel the attend-
ance before them of all persons in the cities, boroughs,
and demesne whom they might consider useful for the
assessment, and to aid and assist them in the perform-
ance of their duty.

Again, in 1312, the royal council, acting under the
advice of Walter Langton, who had recently resumed
the office of treasurer, ordered a tallage of a fifteenth
of moveables and a tenth of rents. This raised oppo-
sition from London, on the ground of the guarantee to
them of their ancient rights in Magna Cart a, and also
in Bristol. Eventually a respite was purchased by loans,
and the tallage became merged in the twentieth granted
in the next parliament. The old form of writ was
used on this occasion.1

Lastly, in 1332, Edward HE. attempted to revive
tallage, and issued writs in the old form, for a four-
teenth of moveables and a ninth of rents ; 2 but parlia-
ment now took up the question by granting a fifteenth
from the counties outside demesne, and a tenth from
cities, towns, and demesne. On his acceptance of the
grant, the king recalled the commissions for the as-
ment of the tallage, and promised in future not to cause
such tallage to be assessed in any other manner than
had been the practice in the time of his ancestors, and
* as he might of right.' 3

Tallage now fell into disuse. The articles usually
known as the 4 Statute de Tallagio non concedendo '
were, for a long time, considered to have suppressed
this form of levy, but are now held to be an abstract,

1 Par. Rolls, i. 140, - Ibid. ii. 446. 3 Ibid. ii. 66.

58 HISTORY OF TAXATION.

imperfect and unauthoritative, of the Eegent's act of
confirmation of the pardon of Humfrey cle Bohun and
Eoger Bygod, the earls of Hereford and Gloucester.

Superseded by the more convenient form of general
taxes on moveables granted by parliaments in which
the cities and boroughs were properly represented, it
left its trace in, and is subsequently recalled to mind
by, the tenth, which formed the fractional grant for
towns and demesne, as opposed to the fifteenth for the
counties outside demesne.

CHAPTER VIII.

THE TAXATION OF MOVEABLES.
1183—1334.

The Saladin tithe, 1188. Taxation of moveables. The jury system
applied. The ordinance for the Saladin tithe. This system con-
tinued. Variety of the grants. The thirteenth of 1207. Its assess-
ment. The fifteenth of 1225. The jury system again applied. The
fortieth of 1232. The charge. The thirtieth of 1237. The charge.
The fifteenth of 1275. Complaints of rigid assessment. General
grants commence in 1283. Complaints of the rigid assessment of the
fifteenth in 1290. Principal subsequent grants in the reign of Ed-
ward I., Edward II., and Edward III. Practice in assessment. Issue
of writs. The roll or ordinance of assessment. Schedules of the
assessment,

A NEW form of general tax was introduced into our
fiscal system by Henry II., in which eventually the land
tax on the knight's fee, the tallage of royal demesne,
and the other forms of direct taxation merged. Tliis
touched all moveables, reaching the landowner, through
his cattle, farming stock, and corn and other produce
of lands, and the burgher or townsman, through his
furniture, money and stock-in-trade, and was first intro-
duced into this country on the occasion of the Saladin
tithe, in 1188.

A tax on moveables, levied in several countries in
Europe, towards the expenses of the first crusade, had
been collected by means of chests erected in the churches.
Into these the contributories were required to put so
much in the pound on the value of their effects and
the debts of which they had a certainty of being paid.
An oath had been required of them that the total was

60 HISTORY OF TAXATION.

j ustly summed up, and false swearing and fraud were
punished by the penalty of excommunication. But in
ancient, as in modern times, in taxation, oaths have ever
been little regarded. The oath of the taxpayer never
has formed the basis of fair taxation, except in connec-
tion with some power of verification.

Such a power was supplied in the system of inquest
by jury, which, originally applied in ascertaining the
legal and financial customs for the Domesday survey,
had recently, in 1181, been adopted by Henry for the
Assize of Arms, issued by him to enforce the old duty of
going to the fyrd, that is, joining the expedition against
an enemy, which never had merged in the feudal mili-
tary service, and to renovate and rearm the old national
militia. Under the Assize every freeman was required
to provide himself with arms and armour according to
his means ; knights, according to the number of their
ices ; other freemen, according to their possessions in
rent and chattels. And the value of rent and chattels
was to be assessed by chosen knights and freemen in
every hundred and borough, the number to be fixed by
the king's justices.1

When, therefore, the second crusade, to expel Sala-
din from Jerusalem, commenced, and after king Henry
had taken the cross, the national council held at Ged-
dington resolved to levy towards the crusade a tenth of
rent and moveables on all except crusaders, a precedent
was ready for application in the assessment of the tax.

The ordinance according to which the tithe was to

1 ' Per legales milites vel alios liberos et legales homines de hundredis
et de burgis.' Assisa de armis habeudis in Anglia, s. 0. Benedict us
Abbas, i. 278; IIoveden,ii. 261.

THE SALADIN TITHE, 1188. Gl

be levied had been made by Henry in council at Le
Mans, after his taking the cross. Its provisions were
to the following effect : —

1. Every one shall give in alms this year the tenth
of his rents and moveables. Except, in the case of
knights, their arms, horses and clothing ; and in the
case of the clergy, their horses, books and clothing
and vestments and church furniture of every sort ; and
except the jewels of clergy and laity.

2. The second section has reference to collection.
This is to be made in every parish in the presence of
the representatives of the church, the knights templars
and hospitalers, the king, the baron and the clergy ;
after excommunication denounced by the ecclesiastical
authorities in every parish against the fraudulent. Then
follows the jury clause : — ' And if any one shall, in the
opinion of those presiding at the collection, have given
less than he ought, let there be chosen from the parish
four or six freemen, who, on oath, shall state the amount
which he ought to have stated ; and then he shall add
what before was wanting.'

3. The third section contains an exemption in favour
of the clergy and knights who had taken the cross, and
would serve personally in the expedition.

4. The fourth section provides for the promulgation
of the Ordinance in every parish.1

The method of taxation by means of grants of frac-
tional parts of moveables, introduced into this country
for the Saladin tithe, continued in use for about a cen-

1 Benedictus Abbas, ii. 31 ; Iloveden, ii. 335. For the Latin text of
the Ordinance, see Appendix I.

62 HISTORY OF TAXATION.

tury and a half. Sometimes the grant included rents
and moveables ; sometimes, rents only, and sometimes,
moveables of particular descriptions.

The fractional part granted varied in the earlier
grants from a fortieth to a fourth. This fourth, an ex-
ceptional grant, formed part of the aid for the ransom
of king Kichard in 1193, and was charged upon every
person in the kingdom, in respect of rents and goods ;
while a fortieth, which is at the other end of the scale
of fractional parts, was granted on two occasions — the
first in 1201, when king John received for the crusade
a fortieth of rents ; the other in 1232, when Henry III.
received a general grant of a fortieth of moveables.

An early example of the use of this method of taxa-
tion is to be found in the seventh of the moveables of
the barons exacted by John in 1203, on the ground
that by their defection he had lost castles in Normandy.1

Again in 1207 the king exacted at the council of
Oxford, for recovery of his dominions in Normandy
and elsewhere, a thirteenth of moveables from the whole
kingdom, charged upon every layman who had rent or
chattels, at- the rate of Is. for every mercate, 13s. 4d.
of annual rent, and Is. for every 13«s. 4c?. in value of
any sort of moveable chattels in his possession on the
octave of Candlemas.2

Earls and barons were taxed upon the basis of
sworn statements of the value of their rents and move-
able chattels, made before the commissioners, by their

1 Matt. Paris, ii. 98.

2 Ann. Waverl., Ann. Monast. ii. 258. Matt. Paris, ii. 108. ' In
Octavis Purificationis Beatae Mariae.' Any day between a feast and the
octave was said to be within the utas, octava.

TAXES OX MOVEABLES. 63

stewards and bailiffs. Every man, not earl or baron,
was to swear personally to the value of his rents and
chattels in such manner as the commissioners should
think fit. And fair and full returns were enforced
by penalties for fraudulent removal or concealment of
chattels or transfer of chattels to the custody of an-
other, or for under- valuation of chattels, viz. the total
forfeiture of all the chattels of the offender, and his
imprisonment during the king's pleasure.

Commissioners for the assessment of the thirteenth -
were appointed in every county, and the sheriff was
enjoined to assist them in performance of their duty.
Every hundred and every parish was required to be
separately registered, to the intent that the com-
missioners might be able to answer for every township
separately.

After the assessment of the tax by the commissioners
in any hundred, city, or township, they were to cause
the particulars of the assessment to be transcribed from
their rolls, and deliver the same to the sheriff, who was
to collect the tax in fifteen days. The rolls were to be
retained safely in the custody of the commissioners till
they should bring them to the exchequer. Lastly, an
oath for the faithful performance of duty was required
from all who in any way took part in the business in
hand.1 On this occasion the method of. assessment by
jury adopted for the Saladin tithe was not used.

In 1225 it was again employed, for the assessment-
of the fifteenth granted to Henry III. on his coming of
age, in consideration of the re-issue of the charters, arid

1 Patent Rolls, i. 72.

64 HISTORY OF TAXATION.

for the defence of the kingdom, then threatened by
Louis VIII.1 This grant, made at the general council
at Westminster, included all moveables, with the fol-
io wi ng exceptions : — 1 . For archbishops, bishops, abbots,
priors and the rest of the clergy, earls, barons and
knights, and freemen, not merchants, their books of all
sorts, ornaments of churches and chapels, riding horses,
cart and sumpter horses, and arms of all sorts ; their
jewels, vasa, utensilia,2 larders, cellars, and hay ; and
corn bought for the garnishing of castles. 2. For
merchants who will contribute a fifteenth of all their
merchandise and moveables, the arms to which they
are sworn,3 their riding horses, their household utensils,
and the food contents of cellar and larder, and 3. For
villeins, the arms to which they are sworn, their house-
hold utensils, their flesh, fish, and drink, not for sale,
and their hay and provender not for sale.

For the collection royal commissioners were ap-
pointed. The sheriff of the county was to summon
before them all the knights of the county, on a stated
day, at a stated place, and then and there they were to
clause to be elected four knights in every hundred in
the county, or more or less, according to the size of the
hundred, who were to assess and collect the fifteenth,
acting, not in the hundred in which they resided, but
in the others adjoining.

Every person not earl, baron, or knight, was to

1 Matt. Paris, ii. 268. Ann. Dunstapl., Ann. Monast. iii. 93. Matt.
Westm. p. 284.

2 Vasis, utensilibus. Vasa may mean pots and pans ; utensilia, any-
thing necessary for use and occupation in a house, as household stuff, &c.

3 Jurati ad arma, the local force armed under the Assize of Arms.

YIELD OF CiENKIIAL FI1TKLNTH, 1225. 65

swear to the number, quantity, and value of his own
moveables and those of his two nearest neighbours,
and disputed cases were to be settled by the elected
knights by means of a jury of twelve of the neighbours
of the person assessed, or as many as they should
consider sufficient for the inquiry. The stewards and
bailiffs of earls, barons and knights were to swear
to the value of the moveables of their lords in even'
township.

The fifteenth was to be paid in moieties, and was
to be collected in every township by the reeve and'
four freemen, and by them paid to the elected knights,
who were to bring the money to the commissioners,
by whom it was to be placed in safety, either in a
cathedral church or in an abbey or a priory in the
same county, until further orders for remitting it.
An oath for faithful performance of duty was to be
taken by the elected knights, in the presence of the
commissioners, and by the commissioners, before the
sheriff and knights assembled on the day before
mentioned.1

To sum up : — Sworn declarations of value are re- •
quired. Disputed cases are to be settled by a jury.
The assessment is by elected knights of the hundred.
The collection is in the hands of the reeve and four
freemen of the township.

The amount raised was 86,758 marks and 2d., viz.,
57,838/. 13s. Qd.2

In 1227, a year of tallage of demesne, the king

1 Foedera, Record edn. i. 177. " Stubbs, Const. Hiet. ii. 549.

VOL. I. F

66 HISTORY OF TAXATION.

received a fifteenth from the religious orders and a
sixteenth from the clergy.

In 1232, the year after the scutage of Bretagne,
the king received a general grant from the clergy and
laity of a fortieth. The freemen and villeins are stated
to have joined in the grant ; but the manner in which
they may have been consulted, or how their consent
was given, is not known.

The moveables in respect of which this fortieth was
granted were specified as : All corn, ploughs, sheep,
cows, pigs, horses, cart-horses, and horses used for
agricultural purposes : ' De bladis, carucis, ovibus,
vaccis, porcis, haraciis (haras, Fr. ; stud), equis caret-
tariis (Fr. charette) et deputatis ad vvainagium in
maneriis.'

The assessment was to be made in every town-
ship by the reeve and four of the most substantial
freemen elected for the purpose, who were, on oath,
to assess the fortieth on each individual in the presence
of knights assessors assigned for the purpose. After
which, the four freemen and reeve were to be assessed
on oath by two freemen of the township. A schedule
of particulars was to be made and delivered to the
stewards of the barons, or their attorneys, or to the
bailiffs of liberties, in order that the barons or lords
of liberties might, if able and willing so to do, collect
the fortieth. Where they were unwilling or unable,
it was to be collected by the sheriff.

The sheriff was not to make profit in the collection,
but deliver the whole amount received to the knights
assessors at the safest township in the county, to be

THE MOVEABLES ASSESSED. 67

placed by them in a safe place in the township. An
exemption was granted for every man who had not
moveables of the kind specified to the value of forty
pennies, a quarter of a mark, at the least.

The fortieth of 1232 produced 16,475/. 0-?. Qd.1

Five years after this, in 1237, a thirtieth of all
moveables2 was granted by the archbishops, bishops,
abbots, priors, and clergy having lands not belonging
to their churches, earls, barons, knights, and freemen
for themselves and their villeins ; to extend to all
moveables as they should be in the autumn on the
completion of the harvest, and include not only corn,
ploughs, sheep, cows, pigs, horses, cart and agricultural
horses, as in the case of the fortieth of 1232, but also
' all other cattle and goods,' the following excepted
viz., silver and gold, palfreys, sumpter horses, war
horses, and rouncies,3 and utensilia and vasa.

For every county four knights and a clerk were
appointed commissioners. In every township four
freemen were to be elected as assessors, and sworn
to faithful performance of their duty ; and all things
were to be valued according to an ordinary and fair
estimate and valuation.

The four elected freemen were to state the particu-
lars of all chattels and their value to the commissioners,
and to collect the tax according to their orders, and

1 Stuhbs, (Joust. Hist. ii. 549. 2 Matt. Paris, ii. 305.

3 The war horse is termed dextrarius, as led by the squire with his
right hand ; the runcinus or rouncey -was the horse of an attendant or
servant. Chaucer's seaman, in the prologue to the Canterbury Tales,
'roode upon a rouncey as he couthe.' The palfrey was more particularly
a lady's horse, or that of an ecclesiastic. The exemption thus included
all riding and sumpter horses.

F 2

68 HISTORY OF TAXATION.

pay the proceeds to them ; and if necessary the sheriff
was to assist them in distraining for the tax. The
four elected freemen were to be assessed by four other
men of the township chosen for the purpose by the
commissioners.

An exemption was allowed in respect of poverty,
similar to that for the fortieth in 1232 : no poor
man or woman was to contribute who had not in goods
more than the value of 3s. kd.1

The thirtieth of 1237 produced 22,594/. 2s. Id.2

Before the close of the reign, in 1269, Henry III.
received another grant of a fractional part of moveables
from the laity, this time a twentieth.3

The assessments for this grant and the other grants
of fractional parts of moveables in the reign of Henry III.
were probably not very strictly enforced ; for in the
following reign when, in 1275, the fourth year of
Edward I., the first parliament of Westminster granted
to the king a fifteenth, and the people were assessed
ad unguem, i.e up to the full value of property, the
proceeding is characterised as unusual and unheard-of,
* inaudito more ad unguem taxatam ; ' 4 and in the
next year, 1276, the king, willing to spare the poor,
granted an exemption to all who had not of the value
of 15<s. in goods,5 a considerable advance upon the
exemptions from the fortieth of 1232 and the thirtieth
of 1237.

1 Feodera, Record edn. i. 232. * Stubbs, Const. Hist. ii. 549.

9 Chron. T. Wykes, Ann. Monast. iv. 225-7.

4 Ann. Waverl., Ann. Monast. ii. 386. For the form of writ for the
assessment and collection of the fifteenth, see Par. Rolls, i. 224.

5 Ann. "NVinton., Ann. Monast. ii. 120.

GENERAL GUAM'S — COUNTIES AND DEMESNE. 69

In 1 27 7 the king received, besides a scutage from
the knights, a twentieth from the laity and clergy
towards the expenses of the war with Llewelyn.1

The thirtieth of 1283 from the laity was charged
upon all who had over half a mark, 6s. 8<r/., in chattels,
and was assessed by twelve jurors in every neighbour-
hood. All moveables outside towns were taxed there
locally ; moveables within towns, by the burghers. The
assessments appear to have been moderate.2

At this date, as before stated, the system of nego- .
tiation with separate sections of the community was
exchanged for a system of general parliamentary grants,
and tallage, the separate taxation of the towns and
demesne, was discontinued.3

On the expulsion of the Jews by Edward in 1290,
the clergy, to whom the expulsion ' was very pleasing,'
granted a tenth of spiritualities, and the barons and
laity, a fifteenth of all temporal goods, which, taxed
according to the real value of goods, by twelve jurors
in every hundred, resulted in a rigid valuation that
caused grievous complaints. Nevertheless the assess-
ments were used as precedents for the information of
the commissioners for subsequent grants.

When the fruitful revenue from the Judaism was
gone, the king was compelled to resort to more fre-
quent demands for aid from his subjects, and taxa-
tion became very severe. The use of grants of frac-
tional parts of moveables was continued during the
remainder of the reign. And, in the grants, the

1 W. Rishanger, Chroii. p. 92.
* Ann. Dunstapl., Ann. Monast. iii. 294. 3 Ante, p. 55.

70 HISTORY OF TAXATION.

proportion of one third to one half was, as far as pos-
sible, observed in the grant from the taxpayers ' living
outside the cities, boroughs, and royal demesne,' as
compared with the grant from the citizens, burgesses,
and others of all the cities and boroughs, of whatever
tenure and liberty (that is to say, irrespective of any
question as to the situation of the town upon ancient
demesne), and of the demesne.

In 1294 a tenth and sixth; in 1295 an eleventh
and seventh ; in 1296 a twelfth and eighth ; and in
1297 an eighth and fifth, were granted.

The Commissioners, and the Ordinance for the Assess-
ment and Collection of the Taxes on Moveables.

The practice in assessment and collection of these
taxes was now settled as follows : —

A writ was issued for every county. This writ,
addressed to the knights, freemen and whole com-
munity of the county, recited the grant and the ap-
Commis- pointment of two knights as commissioners to assess

sioners. r

and collect the tax according to the form contained in
a roll delivered to them, and ended with a direction to
assist the commissioners.1

The Ordi- The ordinance for assessment was in the form of
an ordinance of the king in council. It recited that
the commissioners for the county were not to be
persons belonging to the county or having land there.

The commissioners were required by careful exa-
mination to cause to be selected from every township

1 ' Taxatores assignati in singulis coruitatibus Angliae.' — Par. Rolls,
i. 230.

nance.

THE ORDINANCE FOK A — FOMENT. 71

four or two freemen, or less or more, according to the The A8-

season,

size of the township, the most trustworthy, responsible,
and capable for the business. The freemen thus ap-
pointed assessors were to take an oath faithfully to
assess all goods in field or house or elsewhere, * en
meson et dehors,' as existing at the time for which the
grant was made, fairly taxing them at their full value,
' solonc lour vereie value ; ' and were to enroll, as soon
as possible, ah1 the parcels and the totals of the goods

-- ed, in an indenture, of which one part was to be
delivered, under their seals, to the commissioners, and
the other part, under the seals of the commissioners*
was to be retained by them.

For the assessment the following rules were

i_>

given : —

All the goods of the clergy, as well as the laity, if
not annexed to their churches, were to be included in

-srnent.

The following articles were to be exempted : — 1 . Exomp-

T . . . , , tions : in

In counties — the armour, riding horses, jewels and counties,
clothes of knights and gentlemen and their wives, and
their vessels of gold, silver and brass. 2. In cities, in towns,
boroughs, and market towns : A suit of clothes for
every man and another for his wife, a bed for both
of them, a ring and a buckle of gold or silver, a girdle
of silk in ordinary use by them, and a cup of silver or
mazer from which they drink. 3. Everywhere, the The poor,
goods of any person not amounting in the whole to
bs. in value.

The commissioners, after receiving the indenture,
were to go from hundred to hundred, and from town-

72 HISTORY OF TAXATION.

ship to township, as soon as they could, to see and
inquire if the assessments were correct, and should they
discover that any goods have been concealed or by gift
or favour undervalued, they were to make the requisite
additions to and complete the assessments according to
their discretion in the most lawful manner they could,
for the service of the king. And they were to report
to the treasurer and barons of the exchequer the names
of those who had trespassed against their oath. The
goods of the assessors were to be assessed by freemen
of the neighbourhood, not related to them, and assigned
on oath for the purpose by the commissioners ; the
goods of the commissioners, by the treasurer and
barons of the exchequer.

The tax was to be levied and collected as follows : —
Schedule A schedule of assessment was to be made in du-

of Assess- , . . . .

ment. plicate by the commissioners, containing the name or
every one taxed, and the amount with which he was
charged. One of these was to be retained by the com-
missioners ; the other was forthwith to be sent, under
the seals of the commissioners, to the treasurer and
barons of the exchequer. The tax was to be collected
by the commissioners according to the form delivered
to them by the king.

The commissioners and their clerks were not to
take any recompense for anything appertaining to the
business.

If necessary, a good and lawful person was to be
sent into every county, sworn to the king to survey,
see, inquire, and examine if the assessment had been
made and levied well and faithfully in the form pre-

SCHEDULE* OF ASSESSMENT. «O

scribed, and that the people have not been wrongfully
grieved or in any other manner damaged by the sheriff
or other officers of the king, except only in payment
of the tax.

The rolls of the fifteenth of 1290 as far as they
applied to the particular county, a transcript of the or-
dinance, and a transcript of the form of oath they were
to make, were to be delivered to the commissioners.

A writ was issued to the sheriff directing him to

/
assist and cause his bailiffs and officers to assist the com-"

missioners and their clerks in the levy of the tax.1

The Schedules of Assessment for the Taxes on Moveables.

Two of these schedules of assessment, for the borough
of Colchester, are printed in the parliamentary rolls ;
one, for the seventh of 1295 : the other, for the general
fifteenth of 1 301 .2 They show how comprehensive was
this system of taxation when strictly applied. Every
beast of the plough, ox, cow, calf, sheep, lamb, pig,
and horse and cart ; every quarter of wheat, barley, and
oats, haystack, and woodstack ; and all the little stock-
in-trade of the local sea-coal dealer, pepperer, mus-
tarder, spicer, butcher, fisherman, brewer, and wine
seller, tanner, skinner, shoemaker, fuller, weaver, dyer,
linendraper, girdler, glover and taselerer, tiler, glazier
(verrer), carpenter, cooper, ironmonger, smith, potter,

1 ' Forma taxationis octave et quinte regi concessarum.' — Par. Rolls,
i. 239.

a ' Optima istiusmodi Taxationum specimina.' — Par. Rolls, i. 228, 243
These are from Mr. Astle's collection; some of the most interesting par-
ticulars they contain are printed in Appendix II. See also extracts from
a taxation roll for the fifteenth granted 7 Edw. II. 1313. — Owen and
Blakeney, Hist. Shrewsbury, i. 152.

74 HISTORY OF TAXATION.

and bowyer, are included. The money of the tax-
payers, of which they seem to have had very little, their
valuables, in the shape of silver buckles, spoons and
cups, their suits of clothing, linen, beds, tablecloths and
towels, brass pots and pans, basons and andirons or
fire-dogs, are all put down and valued.

The seventh of 1295 had been granted by the cities
and boroughs as against an eleventh granted by the
baronage and knights, whereas the fifteenth granted
in the parliament of Lincoln in 1301 was general. As
might be expected, the assessment for the seventh was
comparatively lighter than that for the fifteenth.

Henceforth there was but little material alteration
in the method of assessment and collection for this kind
of tax. A form of ordinance for the tenth and sixth
granted to Edward II. at York in 1322, is printed in
Appendix III. It is in effect similar to that for the
eighth and fifth of 1297. The same form, almost ver-
batim, was used for the fifteenth and tenth of 1334 ;
after which, this kind of tax was superseded by an
arrangement which rendered a fifteenth and tenth a
mere name for a sum, ascertained in amount, to be levied
in the manner usual for these taxes on moveables.1

1 The grants made in the first four decades of the fourteenth century
were as follows: — In 1301 a general fifteenth; in 1302 a fifteenth; in
1306 a thirtieth and twentieth ; in 1307 a twentieth and fifteenth ; in
1309 a general twenty-fifth ; in 1313 a fifteenth ; in 1315 a fifteenth
from demesne ; in 1318 a twelfth from demesne ; in 1322 a tenth and
sixth; in 1327 a general twentieth; in 1332 a fifteenth and tenth; in
1334 a fifteenth and tenth.

CHAPTER IX.

THE DUTIES AT THE PORTS.

Origin of the customs. Their confirmation and limitation by Magra
Carta. Quasi-parliamentary grant of the customs on wool, wocJfeDs,
and leather in 1 275. The maletoute. It is suppressed by Confirmatio
Cartarum in 1297. The antiqua custuma of 1275 are recognised.
Commutation of prisage on wine of the foreign merchants for butlerage
and the nova custuma in 1302. Refusal of the native merchants to
commute.

ANOTHER ancient source of revenue in England con-
sisted in exactions of toll at the ports from merchants
importing or exporting goods. The origin of these
exactions is unknown ; but the reason for their exist-
ence is clear. The merchant in those predatory times,
when every one was so ready and eager to fleece him
that ' pille cornme un marchand ' became subsequently a
proverb, willingly paid, on entering the kingdom and
on taking his merchandise out of it, toll to the king,
for the necessary safeguard for himself and his mer-
chandise, ' ineundo, rnorando et redeundo,' in port, on
land, and on the seas. The toll was. in short, in the
nature of a premium paid to the king for insurance.
But in whatever manner these tolls may have com-
menced in England, they became subsequently definite
in amount, acquired by continuance the validity allowed
to that which has long existed, and so came to be termed
' consuetudines ' or customs.

In the time of the Xorman kings, the trade of
England, insignificant in amount, was almost exclu-
sively in the hands of foreigners, that is to say, the

76 HISTORY OF TAXATION.

Easterlings, the men of Flanders, Holland, and the Baltic
coasts, and the men of Normandy and Picardy. Their
ships were mere coasters, as were all ships before the
invention of the needle ; the principal import was the
wine of France, while wool, skins and leather formed
the principal exports. Of wine, a toll in the strictest
of sense of the term was taken by the king's officer from

Wine. . J

every ship having in cargo ten casks or more, on the
arrival of the ship at a port in England, viz., one cask
from a cargo of ten up to twenty casks, and two casks
from a cargo of twenty or more, unless the toll formed
the subject of a composition in the way of a money
payment.1 The original amount of the custom for wool
is unknown. For merchandise of other kinds the pay-
ment exacted was probably a disme or quinzinne, a
tenth or fifteenth on the value of the goods.2

Before Magna Carta the levies of toll at the ports
had become customary at certain amounts or rates ;
but the merchant was liable to further exactions at the
hands of the king's officers, until secured in his dealings
1215. by t^ 4ist article of the charter, which suppressed
the excessive tolls, while it recognised and therefore
confirmed the ancient and just customs. ' Let all mer-
chants/ says the charter, ' have safety and security to
go out of England, to come into England, and to remain
in and go about through England, as well by land as
by^water, for the purpose of buying and selling, without
payment of any evil or unjust tolls, on payment of the
ancient and just customs,' — l sine omnibus malis toltis,
per antiquas et rectas consuetudines.'

1 Madox, p. 525. Liber Albus, pp. 247, 243. * Madox, p. 529 et seq.

PRTSAGE. THE ' AXCIEXT ' CUSTOM-. 77

The amount received from these ancient and just
customs was paid by the principal collectors into the
exchequer ; and the statute of the exchequer, in 1266,
provided that the principal collectors of the custom of
wool should pay the money they received of the said
custom, half yearly, at the two terms of Michaelmas
and Easter, and make account from year to year clearly
of all parcels received in any of the ports or other places
of the realm, so that they might answer for every ship
where it was charged and how much it carried, and
for every other charge of the ship whereof custom was
due, and for the whole receipt.1

For sixty years after the signing of the charter the
customs recognised as ancient and lawful by the 41st
article continued to be levied. But great irregularities
prevailed in the collection of toll at the ports, and
therefore when trade felt the impulse it derived from
tho crusades, the merchants were willing enough to
compound with the king, for further protection of an
increasing trade, at a higher rate of insurance. At their
instance and request — ' ad instantiam et rogatum mer-
catorum,' — the prelates, magnates, and communities
granted to Edward I., in his first parliament, in 1275,
the following duties on exports from England and
Wales, under the name of customs, as in supersession
of the ' consuetudines ' under Magna Carta, viz. —

The (Ancient) Customs.

s. d.

Wool, the sack (^ mark) . . . .68
Woolfells, the 300 „ . . . .68

Leather, the last (a mark) . . . .134

1 51 Hen. III. at. 5, c. 6.

78 HISTORY OF TAXATION.

But, not satisfied with this, and pressed onwards by
his fiscal necessities for the war with France, Edward
exacted from the merchants$ in 1294, an additional
toll on wool, woolfells, and leather ; and in 1297
seized all the wool in the hands of the merchants in
order to enforce a ransom at the rate of 40s., that is,
3 marks the sack.

This PRISE of wool to enforce a toll in infraction
of the clause in Magna Carta, led to the insertion of
an article in the famous Confirmatio Cartarum, 1297,
whereby the new exaction of 40s. the sack on wool
was stigmatised as MALA TOLTA, an evil toll, and the
consequent release of it by the king. But at the same
time the duties of customs granted to the king in
1275 at the instance of the merchants, were recog-
nised and established. Henceforth these duties were
^ termed the ' ANCIENT CUSTOMS — antiqua custuma.'

A few years after this establishment of the ancient
customs, Edward was compelled, in consequence of
the heavy expenses of the wars in France and Scot-
land, to have recourse to further means of recruiting his
revenue. In exercise of his royal prerogative, which
he continued to maintain to be inclusive of the right
to alter the customs by agreement with the mer-
chants, he now effected a composition with the foreign
merchants in respect of his prisage of wine. Prisage
had proved peculiarly objectionable to them in con-
sequence of the exactions of the king's officers, who,
observing that the vessels in which wine was imported
came to be built of larger size, while casks were made
of smaller dimensions than theretofore in order to

THE 'NEW CUSTOMS. BUTLERAGE. 79

diminish the prisage, in retaliation, applied to this new
state of the wine trade rigorous exactions which ren-
dered the merchant unable to calculate beforehand the
probable outgoings in respect of his venture.

In these circumstances, when, in 1302, the king
offered to commute his prisage of the wine of the
foreign merchants for a fixed duty or rate, together
with certain additional duties on wool and other goods,
promising at the same time to give them increased
privileges and advantages for their trade, they willingly
closed with the offer. The assent of the merchants
abroad was obtained by commission or in some other
such manner, and the foreign merchants in England, for
themselves and the merchants abroad, granted to the
king the following —

ADDITIONAL DUTIES TO BE PAID BY FOREIGN MERCHANTS.

1. JButlerage. s. d.

Wine, the tun 20

2. The New or Small Customs.

Wool, the sack ..... ^-mark, viz. 3 4
Woolfells, the 300 . . . „ „ „ 3 4

Hides, the last . . . . .^,,,,68
Cloth, scarlet and dyed in grain . . . the piece 2 0
„ partly dyed in grain . . .,,,,16

Other cloth ,,,,10

Wax, the quintal . . . . . . .10

3. Poundage.

All other goods and merchandise, exports and imports,

on the £ value . . . . . . .03

1. The duty on wine was to be paid forty days
after landing the wine, and was termed BUTLERAGE, as
in commutation of the rights of the king's butler.

_. These additional duties were termed the NEW or

80 HISTORY OF TAXATION.

SMALL CUSTOMS, as opposed to the ancient or great
customs granted in 1275 — ' nova sive parva custuma,'
as opposed to ' autiqua sive magna custuma.'

3. In collection of the poundage, credence was to
be given to the merchants as to the value of mer-
chandise imported, on the production of letters from
their principals or partners — ' by letters which they
might show of the same goods of their lords or
companions ; ' but should they not have any such
letters, they were to be believed by their oath of the
value.1

In May in the next year, 1303, the king endea-
voured to obtain the consent of the native merchants
to a similar arrangement regarding his prisage of the
wine imported by them. Writs were issued to London
and the other towns principally concerned, directing
the mayor and sheriffs to send to a colloquium at York
two or three citizens with full power to treat on behalf
of the community of the town, inasmuch as the king
had been given to understand that certain merchants
of the kingdom, with a view to being quit of the king's
prisage and the enjoyment of certain privileges granted
by the king to merchant strangers, desired to pay to
the king for their goods and merchandise certain new
duties and customs which the said merchant strangers
pay to the king for their goods and merchandise within
the kingdom. In this colloquium, to which forty-two
towns sent representatives, the king's proposal was
carefully considered, but, meeting with strong oppo-
sition, ultimately, was rejected. The king, therefore,

1 Recital, Statute of the Staple, 27 Edward III. st. ii. c. 26.

PERMANENT REVENUE FROM THE CUSTOMS. 81

still continued to take prisage from wine imported by
a native merchant.

The new customs on wine and merchandise formed,
in 1309 the subject of a petition to parliament, as in
contravention of the provisions of Magna Carta. They
were suspended for a time by the ordainers in the reign
of Edward II., 1311, but were revived in 1322 by the
king after the victory of Boroughbridge and the exe-
cution of Lancaster, were re-confirmed by Edward III.
in 132S, and received legal sanction in the Statute of
the Staple in 1353.

Such was the origin of (1) The ancient or great
customs on wool, woolfells and leather ; (2) The
new or small customs payable, in addition to the
ancient or great customs, by the foreign merchants ;
(3) Prisage of wine imported by denizens ; (4) But-
lerage, or tunnage on wine, payable, in lieu of prisage,
by the foreign merchants ; and (5) the poundage on
goods inwards and outwards, payable by the foreign
merchants.

These formed a permanent revenue for the crown,
which was increased in after years by means of subsi-
dies granted to the king for the time being, as opposed
to the crown in perpetuity, which were ' customs ' only
in the sense of their being collected by the custom-
house officers at the ports.

VOL. i. o

82 HISTORY OF TAXATION.

Summary.
THE PORT DUTIES.

1215. The Great Charter. The merchant is to pay only the
ancient and rightful customs, and not any evil tolls —
' sine malis toltis.'

1 275. Grant, at the instance of the merchants, of new duties on
wool, woolfells, and leather under the name of customs.

1297. Confirmatio Cartarum. New exaction from wool sup-
pressed as an evil toll. The new duties granted in
1275 adopted and confirmed as the ' ancient ' customs.

1302. Prisage of wine of foreign merchants commuted for new

duties (butlerage) on wine and on goods — the 'new'
customs, by arrangement with the merchants.

1303. The native merchants refuse to commute, and continue

liable to, prisage on their wine.

BOOK III.

FROM THE SETTLEMENT OF THE FIFTEENTH

AND TENTH IN 1334 TO THE CIVIL

WAK, 1642.

CHAPTER I.
DIRECT TAXATION.

PART I.— DURING THE HUNDRED YEARS' WAR AND THE

WARS OF THE ROSES.
PART II.— UNDER THE TUDORS.
PART III.— UNDER THE STUARTS.

CHAPTER II.
THE DUTIES AT THE PORTS.

PART I.— DURING THE HUNDRED YEARS' WAR AND THE

WARS OF THE ROSES.
PART II.— UNDER THE TUDORS.
PART IH.— UNDER THE STUARTS.

CHAPTER III.

EXACTIONS BY WAY OF BENEVOLENCE AND BY MEANS
OF MONOPOLIES. THE TARIFF OF HONORS.

CHAPTER IV.
THE SHIP WRITS.

o 2

CHAPTEE I.
DIRECT TAXATION.

PART I.

DIRECT TAXATION DURING THE HUNDRED YEARS' WAR
AND THE WARS OF THE ROSES.

SECTION I.

From the Settlement of the Fifteenth and Tenth, in 1334,
to the Imposition of the Tallage of Groats, in 1377.

Settlement of the fifteenth and tenth in 1334. Amount of a fifteenth
and tenth. Practice in local assessment and collection. Grants of
fifteenths and tenths down to the peace of Bretigni, 1360. Recom-
mencement of the war. The novel tax on parishes in 1371. Extra-
ordinary miscalculation of their number. Return to the old form of
fifteenths and tenths.

FOUR years before the hundred years' war with France
commenced with the assumption by Edward of the
title of king of France, an alteration was made in the
form of the direct tax usually employed, which it is of
supreme importance clearly to understand.

The general twentieth granted by the earls, barons,
and commonalty of counties, and towns and demesne
in 1327, the first year of the reign, had been assessed
and collected in the usual manner.1 But the fifteenth
and tenth granted five years after this, in 1332, on the
withdrawal of the writs for the collection of a tallage
on demesne, though assessed and collected under writs

1 Par. Rolls, ii. 425.

86 HISTORY OF TAXATION.

in the ordinary form, had been enforced with much
more strictness than was usual ; while the taxors and
collectors and their clerks and assistants were accused
of acting in an arbitrary, unfair, and fraudulent man-
ner, ' levying divers sums of money from many in the
kingdom, that they might spare them in the assess-
ment and collection, and extorting certain other sums
from others under colour of office, applying the pro-
ceeds to their own use, and inflicting other hardships
on the people.' Thus assessed and collected, the tax
seemed to be four times heavier than the last fifteenth
and tenth, and gave rise to considerable complaints.

In consequence of these, on the grant in the next
year of another fifteenth and tenth, ' j.ii order as far as
possible to avoid the oppression, extortion, and hard-
ships that had occasioned the complaints, and to pro-
mote the advantage and quiet of the people,' a power
was inserted in the writs issued for the assessment and
collection of the tax, which amounted to a direction to
the royal commissioners to treat with the communities
of the cities and boroughs, the men of the townships
and ancient demesne, and all others bound to pay the
fifteenth and tenth, and settle with them a fine or sum
to be paid as a composition for the fifteenth and tenth.
The sum thus fixed was to be entered on the rolls as
the assessment of the particular township. And the
taxpayers in the townships were required to assess and
collect the amount upon and from the various con-
tributors. Only in the case of a refusal to compound
was the usual machinery of assessment and collection
to be enforced ; and in that case the amount to be

SETTLEMENT OF THE FIFTEENTH AND TENTH. b,

levied was not to exceed the amount assessed for the
fifteenth and tenth of 1332.1

Henceforth, from 1334, the sum thus fixed bv

composition as for the fifteenth and tenth granted in
1334, was accepted as the basis of taxation ; and on
the grant of a fifteenth and tenth it was usual to declare
that they should be levied in the ancient manner, ac-
cording to the ancient valuation,2 that is to say, that
there should not be any new assessment, but that every
particular county and town should pay the usual sum.

In the aggregate the sums amounted to between
3S,000/. and 39,000/. ; and henceforth, as far as the
exchequer is concerned, a ' fifteenth and tenth '
practically a fiscal expression for a sum of about
39.000/. ; and when a fifteenth and tenth was granted,
every county knew the amount to be raised in the
county for the fifteenth, and every city and borough,
the amount to be raised therein for the tenth.

The method of assessment and collection, prescribed
by an ordinance of assessment, was not in practice
rigidly observed, and in process of time every particular
county, city, and town assessed and collected the
amount charged upon the district by means of the
method they found most convenient to them.

Upon the basis of this settlement of the fifteenth
and tenth in 1334, direct taxation mainly proceeded
from this date until it became the practice to add to
the grant of fifteenths and tenths a general subsidy

1 Par. Rolls, ii. 447.

9 ' A lever meisme la somme en la manere come la darreine quinzisme
a lui grantex feust levee, et ne aiye en autre rnanere.' — Par. Roll?, ii. 148
(1344).

88 HISTORY OF TAXATION.

on land and goods. Changed from what the French
term a tax de quotite to a tax de repartition, from
what, had not the word at the present day a peculiar
meaning, we should term a rate, to a fixed land tax,
being, not the fractional grant on moveables it pur-
ported to be, but a stated sum divisible between
certain districts, the tax in this form came to be re-
garded by the people almost as of constitutional right.
When less than the sum for a full fifteenth and tenth
was required, half a fifteenth and tenth was granted ;
and when a greater sum was required, it was granted
under the name of two fifteenths and tenths, or as the
case might be. All attempts to introduce other forms
of taxation or to disturb the settlement of 1334 almost
invariably failed. We see the dogged insistence of
the Englishman in this matter prevailing in after times
to turn the general subsidy or new rate of the Tudor
period into another tax of a fixed sum. The parlia-
mentary assessments of the commonwealth times con-
tinued the tradition. And when, after the Eevolution,
another attempt was made to introduce and establish
the principle of rating in taxation, the property tax of
William III., planted in the same soil, grew gradually
to resemble the assessments, the subsidies, and the
fifteenths and tenths in the form it attained of the fixed
Land tax of the eighteenth century. To the present
day, at the distance of five centuries and a half, the
consequences of the arrangement made in 1334 for the
local assessment and collection of the fifteenth and
tenth are clearly visible in England.

As thus settled, the fifteenth and tenth was used as

THE TAX ON PARISHES, 1371. 89

a method of taxation on many occasions in the war
down to the peace of Bretigni.1

In 1371 an attempt to introduce a new method
resulted in signal failure. In consequence of the in-
fraction of the treaty by Charles V., who, resuming
the position of suzerain of Aquitaine, had summoned
the Black Prince to Paris to answer for his taxation of
the duchy, Edward had taken again the title of king of
France. On announcing this to the parliament of 1371,
the king added that he had been at great expense in
sending out men, and that he had received news that
the enemy was strengthening himself; on these grounds
he applied to them for a grant.

The lords and commons, first turning to account
the unpopularity of the government hi consequence of
the want of success of operations on the continent, ob-
tained a practical dismissal of the bishops who held the
posts of chancellor and treasurer. Great mischief, they
represented to the king in an address to him, had be-
fallen the state in consequence of the government being
carried on by ecclesiastics whom it was impossible to
bring to account, and it would be well, should it please
him, that, for the future, sufficient and able laymen
should be chosen and none other to hold the office of
chancellor, treasurer, clerk of the privy seal, baron or

1 The fifteenths and tenths granted after 1334 were :— One in 1336,
three in 1337, to be collected in three years. Then came years of heavy
taxation of wool. In 1344 two fifteenths and tenths were granted, for
two years ; in 1346 two more, for two years ; in 1348 three more, for
three years ; in 1352 three more, for three years ; and in 1357 a single
fifteenth and tenth. Professor Thorold Rogers has noted grants on
several occasions between the peace of Bretigni, 1360, and 1369. See
Hist. Agriculture and Prices,

90 HISTORY OF TAXATION.

comptroller of the exchequer, or any important post
of the kind. William of Wykeham resigned his post
of chancellor and bishop Brantingham that of treasurer,
and they were succeeded by sir Eobert Thorpe and
sir Eichard le Scrope. ' After that many ways for an
aid had been propounded and debated,' a subsidy of
50,000/. was granted, to be ' levied of every parish in
the land 22s. 3e?., so as the parishes of greater value
should contribute rateably to those of less value.' 1

The parish, an ecclesiastical division of the country,
formed of the township or cluster of townships which
paid tithes to the parish church, had not hitherto been
used as a fiscal division ; and the government estimated
the number of parishes in the kingdom at 40,000 ; but
a marvellous miscalculation had been made. A month
or two afterwards, on examination of the reports or
certificates of the archbishops, bishops, and sheriffs
returned into chancery for the purposes of the tax, it
appeared that, in order to obtain 50,000/., the rate for
every parish ought to be extended from 22s. 3d. to
5/. 16s., the number of parishes being in reality under
9,000. A great council was held at Winchester, con-
sisting of four bishops, four abbots, six earls, six barons,
and one member who had served in the last parlia-
ment for every constituency, and the necessary re-
assessment was made. The assessment was 50,1 8 IL 8s.
from 8,600 parishes. Chester was not included.

We have no information as to the origin of this
curious miscalculation of the number of parishes ; but,
in the next year, the fifteenth and tenth, in the old

1 Par. Rolls, ii. 3OJ-4.

RETURN TO FIFTEENTHS AND TENTHS. 91

form, was used, and in 1373 two fifteenths and tenths
were granted, to be collected in two years if the war
should so long last. No grant of any fifteenth or
tenth was made in the parliament of 1376, termed
' the good parliament ; ' and the next direct tax granted
for the purposes of the war was ; a tax hitherto un-
heard of,' as it was termed by Walsingham, imposed
by the parliament of 1377.

SECTION II.
The Episode of the Poll Taxes, 1377-80.

Imposition of the first poll tax. The tallage of groats of 1377. The
graduated poll tax of 1379. Schedule of taxpayers. Imposition of
another poll tax in 1380. The peasant insurrection. The real causes
and the result of the insurrection.

IN January, in the absence of the king, who lay 1377.
ill at Shene, the parliament was opened, under com-
mission, by Eichard of Bordeaux, prince of Wales, son
of the Black Prince, who had died in the previous
June. A fortnight before the meeting of parliament
two bishops had been appointed to the posts of chan-
cellor and treasurer, and the new chancellor used, in
his speech on opening the parliament, the French
language, in reversal of the practice which had usually
prevailed since 1363, of using the native language.1

The king, he said, requested the advice, counsel
and assistance of parliament in consequence of news
received by him of the preparations made by the king

1 Subsequently, in 1381, bishop Courtenay, the new chancellor, in
succession to archbishop Sudbury, who had been murdered by the rebels
iu 1380, made his speech in English.

92 HISTORY OF TAXATION.

of France, under cover of the truce, for war by land
and sea, and his overtures and alliances to and with
those of Spain, Scotland, and others for the purpose of
destroying the king and the kingdom, and abolishing
the English language, which God forbid.

The estates separated ; the commons applied to
the lords for the assistance of a committee to advise
them ; and when the committee had been appointed, a
discussion took place regarding the grant to be made.
* The ministers placed four courses before the commons :
they might offer two-fifteenths and tenths, a shilling
in the pound on merchandise, a land tax of 11. on the
knight's fee, or a tax of a groat on every hearth ; ' l and
in the result parliament granted to the king a tax of
' four pence, to be taken from the goods of each person
in the kingdom, men and women, over the age of
fourteen years, except only real beggars.' They were
unable, they added, to grant a greater subsidy, and
prayed the king to excuse them on the ground of their
recent losses on the sea and bad years which had
happened of late.2 In supplement to this the clergy
granted a poll tax of I2d. from every beneficed per-
son, and a groat from every other religious person,
except mendicant friars.

The parliament ended in March. The king died in
June, and was succeeded by his grandson, then eleven
years old.

From a return of monies levied by the collectors of
the TALL AGE OF GROATS in the different counties, cities,

1 Stubbs, Const, Hist. ii. 437.

2 Par. Rolls, ii. 364.

THE TALLAGE OF GROATS, 1377. 93

and principal towns in England, it appears that the
sum received amounted to 22,607/. 2s. Sd., and that
1,376,442 lay persons paid the tax. But Chester and
Durham, having their own receivers, are not included
in the account.1

The French continued to ravage the southern coast,
burning the towns ; Dartmouth, Plymouth, \Yinchelsea,
and Lewes all suffered, and the towns in the Isle of
Wight. In October parliament granted two fifteenths
and tenths, and added, in the next year, a grant of an
additional subsidy on wool and merchandise. But
money flows slowly into the coffers of the custom
house. The subsidy did not produce that 'present
sum of money ' which was required ' for instant opera-
tions on the continent ; ' and the advantages in rapidity
of assessment and collection for which a poll tax is
remarkable led to the imposition of another tax of that
description.

Repealing the customs subsidy, parliament granted
in lieu thereof a tax ' to be taken from the goods of
certain persons throughout the kingdom,' 2 in the form,
not of a simple poll tax like the tallage of groats of
1377, but of a graduated poll tax, which would be less
open to objection on the ground of inequality and un-
fairness, inasmuch as the various taxpayers would be
charged by reference to their rank, which in those days
had a more direct relation to property than it has at
present, their condition in life, or their property.

1 Subsidy roll printed in the Archaeologia, vii. 337. It will be ob-
served that the sum raised does not correspond with the stated number
of taxpayers.

2 Par. Rolls, iii. 67.

94 HISTORY OF TAXATION.

The schedule of charge for this poll contains a
classification of taxpayers which it may be interesting
to give at some length.

The two dukes of Lancaster and Bretagne were
charged each 10 marks, viz. §1. 135. 4c?. Earls and
countesses, widows, 6 marks, viz. 4/. Barons, ban-
nerets, and knights who could spend as much, and
baronesses and banresses, widows, three marks, viz.
21. Bachelors (knights) and esquires who by statute
should be knights, and every widow, dame, wife of
bachelor or esquire as aforesaid, a mark and a half,
viz. \l. Esquires of less estate, and every woman,
widow of such esquire, and substantial merchants, half
a mark, viz. 6.9. Sd.9 and esquires having no possessions
in land, rent or chattels, in service or following the
profession of arms, a quarter of a mark, viz. 3s. ±d.

The Hospitallers * were charged as follows : — The
chief prior, the same amount as a baron, viz. 21. ;
every commander of the order in England, as a
bachelor, 20s. ; every other brother, knight of the
order, 13s. 4d!. ; and every other brother of the order,
as an esquire without property, 3s. 4J.

The legal profession, as follows : — Justices, of what-
ever bench, ex-justices, and the chief baron of the
exchequer, bl. ; Serjeants, and grand apprentices of
law, 21. ; every other apprentice to the profession of
law, \l. ; all other apprentices of less estate, and
attorneys, 6s. Sd.

The commercial and trading classes, as follows : —

1 On whom the lands of the Templars had been conferred on the
dissolution of that order.

THE GRADUATED POLL TAX OF 1379. 95

The mayor of London, the same amount as an earl,
viz. 41. ; the aldermen of London, the same amount
as barons, 21. ; the mayors of the great towns of
England, also 21. ; and other mayors of the other
small towns, according to the amount of their estate,
I/., 10-5., or 6s. Sd.-, all the jurates 1 of considerable
towns (des bones villes), and great merchants of the
kingdom, the same amount as for a knight bachelor,
II. ; all other substantial merchants, 13s. 4d. ; all
smaller merchants and artificers, ' who have gaine of
the land,' according to the amount of their estate, half
a mark, a quarter of a mark, 2-9., Is., cr 6d.

In the rural population, every serjeant and franklin
of the country was charged, according to his estate,
half a mark, or a quarter of a mark. The farmers of
manors, parsonages and granges, cattle dealers and
dealers in all other mean merchandise, according to
their estate, half a mark, a quarter of a mark, 2s. or Is.

All advocates, notaries and proctors, married,2 were
charged as Serjeants of the law, apprentices of the law,
and attorneys, each according to his estate, 2/., I/.,
or 6s. 8d. ; pardoners and summoners married, each
according to his estate, 3s. 4c?., 2s., or Is.

All hostelers who were not merchants, each accord-
ing to his estate, 3s. 4d., 2s., or Is.

Lastly, came a charge upon all persons not of the
estates aforesaid : — Every married man, for himself
and his wife, and every man and woman sole over the
age of sixteen years, except real beggars, ±d.

1 .Turati. Officers s\vorn for the government of corporations.
5 The unmarried are taxed with the clergy. See p. OG.

96 HISTORY OF TAXATION.

Every merchant stranger, of whatever condition,
was to pay tax, according to his estate, as others,
denizens.

No person was to pay tax except in the place
where he resided. And in cases where the charge

was not fixed for certain in the schedule, the amount
was to be assessed in the discretion of assessors and
controllers appointed for that purpose.1

It may be interesting to add the scale adopted by
the clergy, which was as follows : — For the archbishop
of Canterbury, 6/. 13s. 4d. For bishops, mitred
abbots, and other spiritual persons, peers, 41. ; others
having benefice or office of the value of 100 (sic ; qy.
400 ?) marks a year, 31. ; of the value of 200/. and
under 100 (qy. 400?) marks, 21. ; WOL and under
200/., II. 10s. ; 10 J. to 20/., 5*. All other beneficed
clergy, 2s. Monks and nuns, and other men and
women of any religious order, according to the value
of the house to which they belonged, 3s. 4d., Is. 8d.,
Is., or 4d. ; and all unbeneficed clerks, 4c?., persons
under sixteen years of age and mendicants excepted.
All advocates, proctors, and notaries, unmarried,
3s. 4d.2

This graduated poll tax of 1379 was expected to
yield over 50,000/. But the actual yield did not
amount to half that sum. More money was urgently
required to defend and preserve the king and king-
dom from the continual endeavours of the enemy to
destroy them and to eradicate entirely the English
language (d* ouster oultreement la Langue Engleise). An

1 Par. Rolls, iii. 57, 58. 3 Wilkins, Concilia, iii. 141, 142.

THE GlIAITATKD POLL TAX OF 1379. 97

expedition had been ordered to Brittany, and the lords
and commons, while protesting that it was ' a grievous
charge for them to bear,' granted a fifteenth and a half
and a tenth and a half, to be levied in the same form
and manner as the last two fifteenths and tenths.1

In November, 1380, parliament was again sum-
moned under an urgent necessity for money. The
expenses of the expedition to France had absorbed the
proceeds of the last parliamentary grants. The pay of
the garrisons of Calais, Brest, and Cherbourg was in
arrear a year and a quarter. An expedition against
Scotland was in the course of preparation. The crown
jewels were in pawn, and the king was deeply hi debt
(outrageousement endettez) ; while the subsidy of wool
which had been granted produced but little in conse-
quence of the disturbances in Flanders. Under these
circumstances a demand was made to Parliament for
the large sum of 1 60,OOOZ.

It was settled to raise 100,000/., of which the
clergy, as possessed of a third part of the laud of the
kingdom, would pay one-third, leaving 6G,667Z. to be
raised from the laity. As regards the means to obtain
this sum, the commons were again advised by the pre-
lates and lords, who, after a long consideration of the
state of affairs, suggested for the purpose three kinds
of taxes : — 1. A grant of a certain number of groats
from each person, male and female, throughout the
kingdom, with a provision that the rich should help the
poor. 2. An excise, for a certain term, on all mer-
chandises, bought and sold in the kingdom, payable, on

1 Par. Rolls, iii. 75.
VOL. I. H

98 HISTORY OF TAXATION.

sale, by the vendor, or 3. The grant of a certain sum
to be levied by the old method of fifteenths and tenths.
They added the remark that fifteenths and tenths were
very grievous to the commonalty and a slow method
of taxation, because of the assessment required, whereas
such a tax as that they suggested, of four or five groats
from every person, would produce a considerable sum
for an immediate aid to the king, and everyone would
well be able to bear it, because the rich would be com-
pelled to aid the poor, the strong to help the weak ;
therefore, in their opinion, a groat tax would be the
best as well as the least grievous tax.

The commons assented, and in the result a tax was
granted of three groats from every lay person in the
kingdom, male and female, of whatsoever estate or
condition in life, over the age of 15 years, except real
beggars. Every one was to be charged at the place of
residence of himself, his wife and children, or at the
place where lie resided in service. And every artificer,
labourer, and servant of every description was to be
included in assessment, and charged according to the
total of his goods : ' Que chescun de eux sois assis et
taillez selonc i'afferant de son estat.' The total amount
to be paid was to be assessed in every township, and
towards the payment of the sum assessed, persons of
substance were, according to their property, to assist
the poorer persons ; but the most substantial was not
to pay more than 60 groats, 20s., for himself and his
wife ; and no person less than a single groat for himself
and his wife, that is to say, 2d. each.1 The provision,

1 Par. Rolls, iii. 90.

THE POLL TAX OF 1380. 99

* that the strong should help the weak,' as, indeed, the
whole plan of the tax, was borrowed from the French
fouage, as imposed in 1369 and assessed in the Langue
d'oil provinces — 'le fort portant le faible.' l

This tax stands prominent in fiscal history as the
cause of the Peasant Insurrection.

For some time past, discontent had been seething
in the lower classes, more particularly with reference
to villeinage under the manorial system.

When the spoils of France, in the first part of
the Hundred Years' War, had proved to the English
nobility the incentives to extravagance riches rapidly
acquired almost always prove to be, and an eternal
round of tournaments, feasting and display had in-
volved them in an expenditure beyond their means,
they opened for themselves a new source of revenue
in the sale of freedom to their manorial serfs and
exemptions from personal service to their villeins.
In this way they had considerably increased the
amount of free labour in the country ; but when, after
the Black Death of 1349, which swept away such
numbers of the population, the free labourers they had
created demanded increased wages in consequence of
the scarcity of labour, they endeavoured substantially
to back out of the position in which they found them-
selves placed. At first they met the demands for
higher wages by means of the statutes of labourers,
which compelled, under a penalty, workmen, servants,
labourers and others to work for certain fixed wages,
and enacted that fugitive labourers should be branded

1 Clamageran, L'Impot en France, i. 391.

H 2

100 HISTORY OF TAXATION.

on the forehead with a hot iron. But they con-
descended to meaner tricks subsequently, when many
of them endeavoured to cancel the instruments of
manumission and exemption from service they had
granted, setting the lawyers to work to pick holes in
the charters of freedom, and the stewards of manors to
give, in the manor courts, decisions in favour of their
lords. The difficulties of this position had been inten-
sified by the second great pestilence of 1361, which
had lasted from August in that year until the following
May.

Meanwhile the chivalry, as opposed to men fight-
ing, not on horseback but on foot, were rapidly sinking
in the estimation of the lower orders, and were no
longer feared by many of the same class as those they
now attempted to oppress. The ditch at Courtrai
(1302), where the heavy armoured knights under
Eobert d'Artois had suffered so severely from the dag-

* o

gers and iron mallets of the Flemish bourgeoisie ; the
pitfalls and morass at Bannockburn (1314), in which
the knights had been overwhelmed ; the hillside at
Crecy (1346), where the bowmen had stood at bay
with such success against them ; and the narrow road
between the vineyards at Poitiers (1356), where they
had been slain in troops — all these presented scenes
that had taught the foot soldier a lesson. The array of
battle had now a new significance to the English archer
or man-at-arms. The insignia of the knight were no
longer terrible to him, but marked his man, whose
horse was to be frightened with bombards or mad-
dened with arrows, in order that a rich prisoner might

THE PEASANT INSURRECTION. lUl

be secured for ransom ; and many parts of England
were full of soldiers returned from the wars in France,
who, recently engaged in the capture of such rich
prisoners, and familiar with the process of pillage in.
even* form, were now turned into idlers without pay,
food or clothing, and were ready enough to renew in
England the acts of the tard venus in France, or to

o »

start a Jacquerie similar to that which had happened
there two years after Poitiers. The victor of Crecy had
died in a dishonoured old age. The popular Black
Prince was no more ; and in lieu of victories and
an inflow of foreign captives for ransom, we now had
news of disasters to our arms at sea and on land. Such
was the state of affairs.

The people generally were not, indeed, in want of
necessaries ; but agitators were abroad, who, pointing
to the fine houses, velvets and furs, spices, wines, and
white bread enjoyed by the lord, and the rain, the
wind, the rags, the pain, labour and hunger endured by
the peasant, significantly asked, in the refrain of John

Ball's lines —

"When Adam delved and Eve span,
Who was then the gentleman ?

In these circumstances nothing was wanting for an
outburst of discontent against an effeminate, sensual,
and degenerate aristocracy but some sharp motive for
immediate action, some general cause of complaint to
combine in revolt the willing scoundrels of the nation
and all those who for various causes ranged themselves
together as desolate and oppressed. It was supplied
by the government. They knew that nothing, perhaps.

102 HISTORY OF TAXATION.

had tended more directly to render the nobles in France
unpopular and induce the Jacquerie, than the taxes
on salt, gabelle du sel, and the sale of all merchandise
which king John had imposed upon the people in order
to keep up the magnificent court with which he lived
surrounded ; and again, that only a few years before
this the Black Prince had lost to us Aquitaine by the
fouage or hearth tax he endeavoured to exact from
the poor population of the Landes, to meet the expenses
of his support of Don Pedro the Cruel. And yet now
they chose, for the purpose of meeting the expenses
of a disastrous campaign, a new poll tax, imposed
upon the precedent of the novel and unpopular tallage
of groats of 1377, and touching every one in the
kingdom.

Commissioners, appointed to assess and collect the
tax in the various counties and towns, were sworn to
faithful performance of their duty ; but so difficult did
the collection prove to be, that it was necessary to get
in the arrears by farming the tax. The farmers acted
with rapacity and insolence. Endless disputes occurred
regarding the limit of age, and the immediate cause
of the outbreak in Kent is stated to have been an act
very similar to that which caused Sicilian Vespers, viz.
the attempt of one of the collectors to ascertain in a
rude manner the age of a girl for whom exemption was
claimed as under fifteen years.

The revolt was soon over. Within three weeks of
its commencement Wat the Tyler, the leader of the
Kentish men, had fallen under the mace of Walworth,
and the king had granted those charters of freedom

THE PEASANT IN^URKECTION. 1U3

that formed the real object of many of the in-
surgents.1

The charters, granted illegally, as in infraction ot
the rights of private property, were indeed subse-
quently revoked ; but the peasant insurrection had its
effect. During the next century and a half villeinage
died out so rapidly that it became an antiquated thing,
the landowners taking in many cases small money pay-
ments in lieu of service. The alteration in the manage-
ment of estates which had commenced before this was
continued, and in lieu of keeping their vast domains in
hand and farming them by means of bailiffs or reeves,
the landowners parcelled them out in farms to tenants,
either with the stock thereon, which was at first the
usual practice in consequence of lack of capital, or
without. And, as regards taxation, we returned to
the use of the old fifteenth and tenth upon the basis of
the settlement of 1334.

1 Bondus they bhvn bost,

y<lentes lege domari :

Xede they fre be most,

Vel nollent pacificari.

1 They refased to listen to any terms until they were freed from their
senile bondage, and obtained, in effect, charters of their freedom,' —
On the Rebellion of Jack Straw, Political Poems and Songs, i. 224.

104 HISTORY OF TAXATION.

SECTION III.

From the Peasant Insurrection, 1380, to the end of the
Hundred Years1 War, 1453.

Return to the old form of tax. The landowners take the whole burden
of a fifteenth and tenth in 1382. Other grants made during the
fourteenth century. New land tax of 5 per cent, on large land-
owners in 140). A similar tax, at l§rds per cent, on a wider basis,
in 1411. Novel tax on inhabitant householders in rural and urban
parishes combined with a land tax on the fee in 1428. Grant of
fifteenths and tenths in 1431 supplemented by a land tax on the fee,
lands of freehold not fees, and rents seek and rent charges. The
king releases the grant. Grant of a fifteenth and tenth in 1435,
and, in supplement, a graduated tax on income from lands, rents,
and annuities and offices of freehold which are brought into charge.
Attempt by the commons to tax the clergy. Grant, in 1450, of
another graduated tax on income from lands, rents, annuities, and
offices and fees. Copyhold estates are brought into charge. Jack
Cade's rebellion. End of the Hundred Years' War.

AFTER the failure of the attempt made to introduce
into this country a new system of taxation by means of
poll taxes upon a French model, the fifteenth and tenth
continued to be, in practice, the form of taxation or-
dinarily used. But in 1382 the landowners, on account
of the poverty of the country, took upon themselves
the whole burden of a fifteenth and tenth, in the follow-
ing manner. The sums levied on the occasion of the
last fifteenth and tenth were to be assessed, in the
various districts, upon the landowners only — * dukes,
earls, barons, bannerets, knights, esquires, and all other
secular lords of manors, townships, and other places ' —
in respect of the total amount of their crops and cattle,
or the total amount of the profits of all their demesne
lands, in every township or other place ; the clergy

THE LANDOWNERS PAY A WHOLE TAX. ll»5

also were to pay in respect of all their temporalities
acquired since the taxation of pope Nicolas in 1291, l
a precedent which was followed in taxation subse-
quently. But only for this occasion, ' for reverence of
God and for the support, aid, and relief of the poor
commonalty, who appeared to be weaker and poorer
than theretofore,' was a tax so unusual granted. It
was not to be taken as a precedent for charging there-
after the landowners otherwise than they formerly had
been and ought reasonably to be charged.2 The allu-
sion to the reverence of God had relation to the
destination of the money collected ; the proceeds were
to be handed over to Henry le Despenser, the warlike
bishop of Norwich, ' for the service of God and the
holy church in the crusade granted to him by pope
Urban ; ' 3 in other words, for his year's campaign in
France agaiust the anti-pope and for the relief of
Ghent.

Next year parliament reverted to the old system,
and granted a fifteenth and tenth, or more precisely,
two half-fifteenths and tenths, ' to be levied in the ancient
manner.'* This was followed by grants, in 1384, of
half a fifteenth and tenth and of two fifteenths and
tenths, one of which was afterwards remitted ; and this
form of taxation continued in use thenceforth, through
the period of truce with France after 1389, down to
abdication of the throne by the king in 1 399.5

1 The temporalities of the church acquired before that date -were
assessed according to that taxation and included in the clerical grant.

2 Par. Rolls, iii. 134. s Ibid. iii. 145, 146.
4 Ibid. iii. 151.

' Par. Rolls, iii. 167, 185, 204. ±>1. 244, 285, 301, 330, 368.

106 HISTORY OF TAXATION.

In the first half of the fifteenth century new taxes
were occasionally proposed, either alone or as addi-
tional to fifteenths and tenths.

In 1404, the sixth year of Henry IV., parliament
discussed and probably voted a new tax on land, which
was confirmed and enacted at Coventry, in October,1
in the next parliament, termed ' the unlearned parlia-
ment,' from the absence of lawyers, in consequence of
a direction by the king, in the writs of summons, that
no lawyers should be returned. The French threatened
the coast, the Welsh rebellion under Owen Glendower
was in full blaze, and the king was greatly in want of
money. The new tax was additional to two fifteenths
and tenths. It was granted by the lords temporal, for
themselves and the ladies temporal and all other tem-
poral persons, and touched only the large landowners
possessing, in land or rent, to the value of 500 marks
a year or upwards. The rate was 5 per cent., I/,
for every 20/., and the tax was to be levied at
Christmas.2

Seven years after this, towards the close of the
reign, the parliament of 141 1 granted another land tax,
similar to that of 1404, but imposed upon a broader
basis. On this occasion no grant of a fifteenth and
tenth was made, and the land tax stood alone. It
touched all landowners, having in land or rent to the
value of 20/. a year net — ' outre les charges et reprises
dueinent trovez.' and upwards ; the rate was one and
two-thirds per cent., viz., 6s. 8d. for every 20/. clear

1 Stubbs, Const. Hist. iii. 46. 3 Par. Rolls, iii. 546.

>1'EC]AI. TAXES ON LANDUWNKItS, 1404, 1411. 107

of all charges. Care "was taken that the grant should
not be treated as a precedent for the future.1

The expenses of the war with France did not at
this date press heavily upon the people of England
generally ; for the war, conducted upon the principle
of pillage and ransom, was, to a certain extent, self-
supporting, and the king was liberally assisted in the
contest by archbishop Chichele and the church. The
question as to the resumption into lay hands of some
portion of the overgrown acquisitions of the church
was assuming formidable proportions. A note of warn-
ing had sounded in the proposition started in the lack-
learning parliament for the appropriation of the land of
the clergy for a year for the purposes of the war. The
alien priories had been taken into the king's hands in
1414 ; and the archbishop, hoping to divert the atten-
tion of the nobles from the land question at home by en-
gnging them in schemes of foreign conquest, took care
that his plan should not be frustrated by lack of means.

After the victory of Azincourt. October 23, 1415,
king Henry V. had, in addition to the life grant of the
customs subsidies, a grant of a fifteenth and tenth, to
be levied in the accustomed manner ; and no innovation
in taxation was attempted during his reign of nine
years— 1413-1422.

Six years after his death, in the second session of
the parliament of 1427-28, a novel kind of tax was
granted for the prosecution of the war with France,
the novelty consisting in the combination of a new
house tax with a tax on the fee.

1 Par. Eolls, in. 64K

108 HISTORY OF TAXATION.

The house tax was imposed upon all inhabitant
householders in certain parishes as follows : — 1. In
rural parishes. All inhabitant householders within any
parish having ten persons holding household there,
were to pay, where the parish church was not rated
at ten marks per annum, a single 6s. Sd. of their
moveable goods ; and where the church was rated at
ten marks, 13s. 4c?., and so on to ' ye hiest extente
afore the time made after ye rate.' 2. In urban
parishes. The inhabitant householders of every parish
within cities and boroughs having ten persons holding
household there, if the parish church was of the annual
value of 20s., were to pay 2s., ' and so above, after
ye rate to ye hiest value of parish churches be due
inquiring yereof to be had.'

The tax on the knight's fee was imposed upon every
person holding immediately by a whole knight's fee,
who was required to pay 6s. 8c?., ' and so after ye rate
to ye fourthe part of a knyghtes fee.' l

Three years after this, in 1431 , a grant of a whole
fifteenth and tenth and the third part of a whole
fifteenth and tenth, was supplemented by the grant of
a tax on the knight's fee and a corresponding tax upon
freeholders of lands held by other service than knight's
service ; and a new class of taxpayers was introduced
in persons possessed of rents, not as landlords, but by
reason of a charge upon the land by deed. The taxes
were as follows : —

1. Land tax on the fee. All persons holding
manors, lands, or tenements by knight service, in-

1 Par. Rolls, iv. 318.

TAX ON INHABITANT HOUSEHOLDERS, 1426. 109

eluding spiritual persons and persons holding lands to
their use, as regards possessions acquired since the
taxation of pope Nicolas in 1291, or by similar tenure
but by less service than the service of a whole knight's
fee, down to and including the tenth part of a knight's
fee, at the rate of 20.s. the fee.

2. Land tax on freeholds not fees. All freeholders
(including spiritual persons as in the case of the tax
on the fee) of manors, lands or tenements held by other
service than knight service, or seized of any KENT SECK
or RENT CHARGE1 of the annual value of 20/., after
deducting expenses and necessary charges, 20s., and
according to that rate for any less annual value down
to and including 51.

The two classes of taxpayers were kept separate.
No person charged on the fee was to be charged to
the other tax, and vice versa, and 20.9. was to be the
maximum of charge for all but those charged or.
the fee.

Commissioners, to be appointed by the council,
were to make inquisitions in counties, cities, and
boroughs, and certify the inquisitions to the exchequer,
stating the names of the contributors, their place of
abode, and their rank and condition in life. And the
tax was to be collected by the sheriffs of counties.2

This device to form a new roll of taxpayers from
land did not succeed. A careful provision that no one

1 Rent seek, reditus siccus, is rent reserved by deed without any
clause of distress ; rent charge, rent issuing out of land specially charged
by deed with a clause of distress. The ordinary rent of a tenant is
recoverable by distress as of common right.

4 Par. Rolls, iv. 370.

110 HISTORY OF TAXATION.

should, after paying the tax, be put to loss or pre-
judice by force of the inquisitions, proved insufficient to
allay the fears of those who regarded the assessment
as likely to be used for future purposes. Difficulties
soon arose in regard to the inquisitions. It was dis-
covered that ' divers ambiguities, doubts, and grievances
might arise to the king and to his liege subjects by
the levy and execution of the aforesaid taxes ; ' and
in the result, in the parliament of 1432, the king, in
response to a petition of the commons on the subject,
released the grants, and ordained that ' all the com-
missions, inquisitions, briefs, and returns relating to
them should, one and all, be entirely cancelled, taken
out of his courts, and held not to be of record, so that
none of them should remain in many manner of record,
or be a precedent in future times.' l Half a tenth and
fifteenth, with certain customs subsidies, were then
granted to the king.

U35.' Four years after this, after the defection of duke
Philip of Burgundy, who now joined France, pre-
parations were made for the resumption of war in the
next year. For these a grant was made of a fifteenth
•and tenth and a graduated income tax.

A fifteenth and tenth had not always produced the
sum of between 38,000/. and 39,000/. intended by the
settlement of 1334. The effective produce had often
been diminished by remissions or exemptions allowed
for various reasons to particular districts or particular
towns. For instance, in 1389, when the poor lieges
of the counties of Northumberland, Cumberland, and

1 Par. Eolls, iv. 409.

ALLOW ANTE FOR DECAYED TOWNS. Ill

Westmoreland, who, ' ravaged by the French and Scots,
were greatly impoverished and some of them utterly
destroyed,' had prayed for remission of arrears of the
ferm and the last fifteenth, the king had granted the
petition;1 and in 1482, when the landowners of the
town of Malberthorp, in Lincolnshire, which ' had been
and still was utterly destroyed and wasted by the over-
flowing of the water of the sea,' had prayed for remis-
sion of taxation for ten years, it had been granted
for two years.'2 And eventually a practice became AUowance
established of allowing, in the grant of a fifteenth and
tenth, a certain sum, which was expressly deducted
' from the sum that the fifteenth and tenth attained
unto, in part relief and discharge of the poor towns,
cities, and boroughs desolate, wasted or destroyed, or
over greatly impoverished, or else to the said tax over
greatly charged.5 This sum in relief was partitioned
out between the various shires, including the cities
and boroughs which were shires incorporate,3 rateably
according to the proportion the shire paid of the wThole
fifteenth and tenth. After which, the sum allowed to
the shire was portioned out by parliamentary com-
missioners, being a lord and the two knights of the
shire, or the two citizens or burgesses representing the
city or borough being a shire incorporate, between the
decayed towns, cities and boroughs, or parishes, or

1 Par. Rolls, iii. 270.

* Ibid. iv. 385. This town, it may be adcUd, to show how minute
•was the subdivision of the tax, ' of olde tyme had been charged at every
graunt of any hole taxe to our sovereign lord to the sum of 6/. Us. o$^d.'

5 These were, in 1432 : London, Bristol, which had been a county
since 1373 : York, since 1396 ; Xewcastle-on-Tyne, since 1400 : Norwich,
since 1403 : and Lincoln, since 1409.

112 HISTORY OF TAXATION.

wards, as the case might be, certifying those to be
relieved and the amount of relief, under sealed letters
to the collectors of the fifteenth or tenth, who made an
allowance in accordance with the certificates. This
was the settled practice from 1432,1 and at this date
the sum allowed was 4,000/.

The fifteenth and tenth granted in 1435 was sub-
ject to a deduction of 4,000/. on this account, and the
city of Lincoln and the town of Andover were ex-
pressly exempted from the tax 2

For the graduated income tax, granted with the
fifteenth and tenth, all annuitants under grants of an-
nuities not charged upon any freehold, and persons
deriving income from offices of freehold, were brought
into charge,3 and it was declared that all persons to
whose use any lands were held should be charged in
respect of the lands. The greater part of the lands in
England had, during the civil commotions in the reigns
of Eichard II. and Henry IV., been conveyed to uses,
a system which, originating in fraudulent feoffments or
conveyances to defeat creditors, had been adopted by
the church, in order to avoid the provisions of the
statutes of mortmain, and subsequently by the land
owners generally, in order to prevent the forfeiture of
lands and to retain their estates in the family. For
where A held land, though ' to the use of B, his tenure
or holding remained unaltered by anything that might
happen to B. The taxing act of this year anticipated

1 Par. Rolls, iv. 425 ; v. 142, 144, 228, 497, 623 ; vi. 438, 442, 614, &c.

2 Ibid, iv. 487.

3 An OFFICE is a right to exercise an employment, public or private,
as in the case of bailiffs, receivers, and the like.

THE GRADUATED INCOME TAX. 14-3-5. 113

for fiscal purposes the statute of uses of Heiiry VIII.,
which transferred these uses into possession.1

The tax was imposed upon every person seised of
manors, lands, tenements, rents, ANNUITIES, OFFICES, or
any other possessions temporal, as of freehold, to his
own proper use, or of any other person or persons to
his use. And the charge began at a clear yearly value
of 5/. net, ' over the reprises and charges,' for which the
charge was Is. 6>/., and so for every 20s., 6d. up to and
including WOL of yearly value. For incomes of over
100/. and up to 400/. it was at the rate of 8d. for every
full 20*. above 100/. For incomes of 400/. or more,
2s. in the pound, unto the highest value of the said
possessions.

The commissioners for the tax were to be named
by the council, and they had power to summon all free-
holders under the rank of baron and examine them on
oath of their freehold in every shire. Barons and lords
of a higher degree than baron, were to be examined of
their freehold before the chancellor and treasurer or
other persons specially appointed by the king, and were
to be charged according to their examination.2

A similar distinction in taxation between class and
class was also maintained, at this date, as between the
counties and the towns : the counties objected to the
presence of a bourgeois collector. It was the practice,
as regards the collection of tenths, for the city and
borough members, on coming up to the meeting of
parliament, to deliver into the king's chancery the
names of the persons to be appointed collectors for the

1 27 Hen. VIII. c. 10. » Par. Rolls, iv. 4*6.

VOT.. I. !

114 HISTORY OF TAXATION.

city or borough, who, when appointed by the king by
his letters patent, became accountable for their receipt
directly to the exchequer. A similar practice may have
prevailed as regards the collectors of the fifteenths in
the counties, but in consequence of the remissness of
the knights in sending in names or other causes, it
happened that not unfrequently recourse was had to
the city and borough list of names, and the nominees
of the burgesses were appointed to be not only collectors
of the tenth in the city or town for which their names
had been returned, but also collectors for the fifteenth
in the county in which the city or town was situated.
This course was detrimental to the interests, ' to the
great loss and damage,' of the county. The commons,
in 1439, petitioned the king in parliament for redress,
and the king answered that 'no man dwelling within
any city or borough ' in which the practice of sending
up names for appointment as collectors as aforesaid
prevailed, should be appointed collector of the fifteenth
of the shire without a property qualification in the
shire, outside the town, of 5£ per annum, ' unless he
may spend in the shire, out of the said city or borough,
in lands or tenements to the value of 5/. by the year,
clear of all charges and deductions.' l

The king appears to have been desirous to appoint
the collectors selected by the representatives of the
county or the town as the case might be, and did not
interfere in questions relating to local assessment. For
instance, in the case of Oxford, in 1389, the devout
orators, chancellor, guardians, provosts, masters, and

1 Par. Rolls, v. 25.

THE COUNTIES OBJECT TO BOURGEOIS COLLECTORS. 115

scholars of the university, who had purchased, since the
-sment of pope Nicolas in 1291, a great part of the
city, petitioned that, inasmuch as their tenants were
charged to the tenth and paid according to the amount
of their moveables, they might not be charged in
respect of their rents derived from the tenements occu-
pied by the tenants. A counter petition was presented
by the commons, praying that the university might not
be discharged from payment of such manner of taxes,
' to the great destruction of the poor burgesses of the
said city ; ' but no order was made in response to the
petitions.1

In 1449 we find, for the first time, an admission
by the commons that the fifteenth and tenth upon the
settlement of 1334 was unsuited to the times. Only
half a fifteenth and tenth was granted at first, and from
this 3,000/. was to be deducted for decayed towns,
being at the rate of 6,000/. in lieu of the 4,OOOJ.
theretofore allowed, and the city of Lincoln and the
town of Great Yarmouth were specially exempted. A
similar deduction was allowed from another half-
fifteenth and tenth subsequently granted ; and thence-
forth the sum of 6,000/. was always allowed for this
purpose ; and the effective produce of a fifteenth and
tenth was reduced to a sum of between 32,000/. and
33,000/. The other tax for the year was a renewal
of the poU tax on aliens.2 An attempt to tax the
clergy, by the grant of a noble from every stipendiary
priest, was subsequently nullified by a vote of the tax
in convocation.

1 Par. Rolls, iii. 276. a Par. Rolls, v. 142, 144.

r 2

116 HISTORY OF TAXATION.

14.50. In the next year the commons having regard to the

universal poverty and penury of the people, declared
themselves unable to — ' they could not and dared
not in any wise ' — charge the people with the usual
taxes ; and on that ground made no grant of any sum
by the way of fifteenth and tenth. An Act was passed
for the resumption of all grants of demesne made since
the accession of the king, though with numerous excep-
tions and reservations, and another graduated income
[tax was granted.

This tax stood upon a broad basis. It included
all freeholders of lands, tenements, rents, services,
annuities, offices, FEES, PROFITS, or COMMODITIES within
the kingdom to the yearly value of 20s. clear of charge,
' commodity ' being a wide term to include any interest,
advantage or profit. And all annuitants for term of
life in any annuity not to be taken at any place certain,
to the yearly value of 20s. ; all COPYHOLDERS and cus-
tomary tenants of any manor for life or ' to hym or to
eny of his heirs, after the custom of maner ; ' and all
persons having any office, wages, fee or fees, for a term
of years or otherwise than of an estate of freehold,
were brought into charge.

The rates were as follows : — For a yearly value of
II. and up to and including 20/., Qd. in the pound ;
over 20/., and up to and including 200/., Is. in the
pound ; and over 200/., 2s. in the pound.

All persons having less than a yearly value of II.
were exempted, and persons holding offices, wages, or
fees for a term of years or less than freehold, up to a
value of 21.

ANOTHER GRADUATED INCOME TAX. 117

Three knights and a squire were appointed trea-
surers and receivers, and were to take 4,9. a day each
for their wages.

This grant was to be considered exceptional, and
the commons prayed the king that it might ' not be
taken in any example hereafter, but as a thing granted
for the defence of the realm, in the king's most grettest
necessite.' l

In the manifesto of complaint issued by Cade, the Cades

I'liT • Rebellion.

leader in the Kentish rebellion, which broke out in
June, heavy taxation formed one of the items of com-
plaint, and more particularly the illegal appointment
of collectors of taxes ; and in the course of the rebellion
lord Saye and Sele, who had been the king's treasurer
since October, 1449, and was peculiarly obnoxious to
the people, was seized by Cade, in London, on July 4,
and beheaded.

When parliament met in November they found the
subsidy as yet unpaid ; the commissioners and the
sheriffs of counties had proved lacking in diligence,
and the persons chargeable had failed to attend to be
examined. Writs were therefore sent to the sheriffs,
commanding them to make open proclamation in places
convenient, requiring the several commissioners and
all persons chargeable to the subsidy to attend at
certain stated days and places to examine and be ex-
amined. The attendance of the commissioners was
secured by the allowance of ' a reasonable daily re-
ward for their labour and costs,' and a penalty of 20/.

1 Par. Rolls, v. 172-4.

118 HISTORY OF TAXATION.

for non-attendance ; and that of persons chargeable,
by a penalty of treble duty.

The sheriff, as might be expected, was pulled up
smartly. Should he or his deputy fail to attend at the
appointed day and place, to assist the commissioners
and execute their precepts and warrants, he was to be
liable to imprisonment and fine and ransom with the
king.

The taxpayer was only required to attend before
one set of commissioners, who were to examine him
of ' all the livelihood that he had in all the shires of
the realm,' and then, by that examination, he was to
be quit and discharged of examination for his premises
in all other places. And the limit of exemption was
extended, for freeholders and copyholders, to 2/., and
for persons having office, wages, fee or fees, term of
years or otherwise, to 3Z.1

In September, 1452, an expedition under the
veteran Talbot recovered Bordeaux ; and in the next
year, the king received, in addition to a life grant of a
poll tax on aliens, a fifteenth and tenth, with the usual
deduction of 6.000/. for decayed towns.2 But the
Hundred Years' War was soon to end ; for, after the
July 1453. death of Talbot, before Chatillon, near Bordeaux, the
French rapidly recovered the conquests we had recently
made in that quarter ; and we were left, at the end of
the war, with Calais and Guisnes as all that remained
to us of our possessions on the continent.

Contests at home soon succeeded the contests
abroad. The illness of the king, in the autumn, raised

1 Par. Rolls, v. 211. 5 Ibid. v. 228,

END OF THE HUNDRED YEARS' WAR. 119

the question of regency between the queen and the
duke of York ; and the birth of an heir to the throne
defeated the hopes of the duke peacefully to succeed to
the crown upon the death of Henry. Clouds gathered
quickly, and the storm burst on May 22, 1455, when
the first battle in the contest for land between the par-
tisans of the Houses of York and Lancaster occurred
at St. Albans.

SECTION IV.
Direct Taxation during tht Wars of the Roses.

Fifteenths and tenths as settled in 1334 continued. Attempt, in

to alter the tax. Failure of the attempt. Grant, in 1472, of 13,000
archers for the expedition to France and an income tax of 10 per
I cent, for their pay. Failure of the tax. Attempt to introduce a new
form of subsidy. The ' diffuse and laborious ' Act for the subsidy.
Failure of the tax. In 1482, a fifteenth and tenth granted, together
with an increased poll upon aliens.

THE expenses of the contest between the landowners
fell principally upon the land, the victorious party con-
fiscating the lands of the vanquished ; and a fifth part
of the whole of the land of England is said by Fortescue
to have passed thus, at one time or another, into the
hands of Edward IV. The history of direct taxa-
tion in this period is chiefly remarkable for the attempts
made in 1463 and 1472 to alter, practically, the settle-
ment of 1334, and the' pertinacity of the people in
maintaining, in its integrity, the old system of taxation
by means of ' fifteenths and tenths,' which, as a rule,
continued to be the form of tax employed, with the
usual allowance of GjOOO/. for the relief of decayed

1-0 HISTORY OF TAXATION.

towns. The yield of a fifteenth and tenth, with this
deduction, may, at this date, be taken at 31,000/.
H63. In 1463, for the hasty defence of the realm, a sum

of 37,000^. was granted to Edward IV., to be levied in
the following manner : — Part of the sum, viz., 31,000/.,
was to be levied and charged precisely in the same
manner as the last fifteenth and tenth, with the de-
duction of 6,000/. for decayed towns. Every district
was to pay the same sum as before, and it was to be
assessed upon the contributors by assessors appointed in
the usual way. But in their assessments, the assessors
were required to observe a new limit of exemption,
which freed from tax all persons not possessed of land
or rent to the yearly value of 10s., or goods and chat-
tels to the value of 5 marks.

The residue of the said sum of 37,000/., viz. G,000/.,
was to be levied in a novel manner. Every shire, and
town being a shire incorporate,1 was to be charged
after the rate of the deduction allowed in respect of
decayed cities from the last fifteenth arid tenth ; and,
in the shire, the sum charged was to be levied by a
rate on the inhabitants having landed property or rents
to the yearly value of 20s., or goods or chattels to the
value of ten marks. The assessment was to be in the
hands of royal commissioners ; the collection was to
be made by collectors appointed by the crown ; and
the certificates of assessments were to state the names of
the persons assessed and the sums charged upon them.

1 London, Bristol, York, Newcastle-on-Tyne, Norwich, and Lincoln,
(see ante, p. 11 1 , note 3), and Kingston-on-Hull, since 1440 ; Southampton,
since 1448 ; Nottingham, since 1449 ; Coventry, since 1451 ; and Canter^
bury, since 1461.

ATTEMPTS TO REFORM TAXATION. 121

By this new plan, therefore, an attempt was made
to recoup the crown, in the collection of fifteenths and
tenths, the amount of the allowance made to the shires
for decayed towns ; to alter the incidence of the tax
by means of a new limit of exemption ; to introduce
the principle of a progressive charge ; to abolish the
system of local assessment and collection, by letting in
the king's assessors and collectors, and, in short, to
revise the settlement of 1334. But perhaps the most
important practical objection to the plan was derived
from the new roll of taxpayers it would place in the
king's hands for future use.

This attempt at innovation the king was compelled
almost immediately to abandon. He remitted^ the
6,OOQ£, and it was ' ordained and established ' that the
3l,000/. should be ; paid, had, and levied only by the
name of a fifteenth and under the general form and
order of a fifteenth theretofore used and accustomed,
over the deduction of 6,000/., and not by or under
any other name, order, or form, the said Act notwith-
standing.' l

Xine years after this, in 1472, another attempt was 1472.
made in the direction of reform of taxation. In the
previous year Edward had defeated and slain Warwick
at Barnet, and by the battle of Tewkesbury had made
himself master of the realm. He now turned towards
France and, in league with Charles the Bold of Bur-
gundy, a country which, with Flanders annexed, \va-
now a formidable rival to France, had stipulated to
pass the seas with an army of over 10,000 men. The

1 Par. Rolls, v. 498.

122 HISTORY OF TAXATION.

people were not slow to take up the case against ' our
ancient enemies ; ' and parliament willingly made a
grant to the king for the hasty and necessary defence
of the realm, in loving assistance from his true subjects
— ' to assiste your roill astate, ye verraily extendying
in youre princely and knyghtly corage, with all dili-
gence to youre highnes possible, all youre bodely ease
leyde apart, to resist the seid confedered malice of
youre and oure seid ennemyes, in settying outwarde a
myghty armee, able by the helpe of God to resiste the
said ennemyes.'

The grant was of 13,000 archers to serve one year,
every of them to have 6 d. by the day for wages. For
the payment of these Avages the commons and lords
made separate grants. The commons granted from all
freeholders of land, except lords of parliament, the tenth
part of the value of a year of the issues and profits of
all manner of lands and tenements, rents, fees, annuities,
offices, corodies, and pensions,1 and of similar copyhold
and customary possessions. The lords temporal and .
spiritual granted, ' over and beside other promyses made
by any of the seid lords temporell to attende in their
persons apon the king in his said armee,' the tenth part
of value for one year of the issues and profits of all
honours,2 castles, lordships, manors, lands, tenements,

1 COROUY, corodium, a sum of money or allowance of meat, drink,
and clothing, due to the king from an abbey or other house of religion
whereof he was founder, towards the sustentation of such a one of his
servants as he thought fit to bestow it upon. A PENSION is given to one
of the king's chaplains for his better maintenance till he may be provided
of a benefice. Corodies also belonged sometimes to bishops, and noble-
men, from monasteries.

3 HONOUE, the more noble sort of seigniory, on which other inferior

FAILURE OF THE INCOME TAX FOR THE ARCHERS. 123

rents, fees, annuities, offices, corodies, pensions, and
fee farms l of freehold, and of similar copyhold and
customary possessions.2

The royal commissioners, by whom these taxes
were to be assessed, found such difficulty in the task,
that in some shires they were unable to send in, before
the meeting of parliament after a prorogation, their
certificates as required by the Act ; so that the pro-
portions for those shires could not be ascertained.
Some other provision for the wages of the archers was
necessary, and parliament, reverting to the usual form
of tax, granted, towards the payment required, a
fifteenth and tenth, with the customary deduction of
6,000/. for decayed cities and the other usual exemp-
tions. This yielded 30,6S3/. 6s. 2£e?. ; the produce of
the tax of the tenth part in those shires, for which
certificates had been sent in was 31,410/. 14s. l^d. ;
the total of the two being 62,094/. Os. 4^<Z., a sum
less, by over 56,530/., than the 118, 625/. required for
a year's wages for the archers at 6d. a day. It was
therefore necessary to make some further provision for
their pay.

The shires from which certificates had not been
sent in were saddled with the payment of 590 archers,
in other words, with a sum of 5,383/. 15s. ; and

lordships or manors depend, by performance of some customs or services
to those who are lords of them. In such cases the superior lord is called
the lord paramount over all the manors included in the honour.

1 FEE FARM, feodi firma, or fee farm rent, is when the lord, upon the
creation of the tenancy, reserves to himself and his heirs either the rent
for which it was before let to farm, or was reasonably worth, or at least
a fourth part of the value : without homage, fealty, or other services
beyond what are especially comprised in the feoffment.
" 3 Par. Rolls, vi. 4-6. "

124 HISTORY OF TAXATION.

51,147/. 4s. 7fc?., the remainder, was granted to the
king to be levied as charged in certain sums upon the
shires and towns specified in the Act. In every specified
shire and town royal commissioners were to subdivide
the sum charged thereon, and appoint upon every city,
town, borough, hamlet, or other place within the
limits of their commissions, a sum calculated with
reference to the value of the goods and chattels of the
inhabitants, which were to be taxed ' afore any land or
other possessions.'

The goods and chattels of persons not having any,
or but little land or other freehold, and not, or only
lightly charged hitherto to the fifteenth and tenth, were
to be specially chargeable ' in ease and relief of other
persons to the said fifteenth and tenth hitherto greatly
charged.' Should the taxation of goods fail to accom-
plish the whole sum specified in the commission, the
commissioners were to charge the deficiency on all land
and rents and other possessions of freehold.1

The Act for the subsidy was lengthy and elaborate
in its provisions, and the form of the levy proved ' so
diffuse and laborious ' as to render impracticable the
collection of the tax at the times stated in the Act.
' Saepe viatorem nova non vetus orbita fallit,' the new
tax broke down ; and the commons, informed of the
circumstances by the chancellor, lovingly pondered and
weighed them. On the ground that ' the most easy,
ready, and prone payment ' of any charge to be borne
by the commons was by the grants of fifteenths and

1 In form, this subsidy bears a strong resemblance to the land tax of
future times.

RETURN TO FIFTEENTHS AND TENTHS. 125

tenths, ' the levy whereof among the people was so
usual (although it be to them full chargeable) that none
other form of levy resembleth thereunto ; ' prayed the
kiug to remit the said sum of 51,147/. 4s. 7Jc?., and,
in lieu thereof, to take a whole fifteenth and tenth and
three parts of a whole fifteenth and tenth, the sums
whereof exceed the aforesaid sum, to be taken and
levied of the goods and chattels and other things
usually contributory and chargeable to fifteenths and
tenths within shires, cities, boroughs, towns, and other
places in the realm ' in maner and fourrne aforetyme
used.' 1

If to the produce of a fifteenth and tenth, 30,6S3/.
three-fourths, viz. 23,010/., be added, the total is
53,694/. So that, in the result, about 84,377/. of the
sum of 118,625/. required for the wages of the 13,000
archers was raised by means of fifteenths and tenths in
the old form.

After the dissolution of parliament in March, 1475,
the king, in July, went on his ' viage roiall against our
auncien and mortall ennemyes, settyng outward a
myghty armee ; ' but this, the most magnificent and
costly expedition of Englishmen ever yet seen on
French soil, resulted in the conclusion of a truce with
Louis XI. for seven years, Edward receiving 75,000
crowns, with a promise of a pension of 50,000 crowns
more.

Xo demand for any grant of money was made in
the parliament of 1478, which was summoned for the
trial of the duke of Clarence ; but in the next parlia-

1 Par. Rolls, vi. 151.

126 HISTORY OF TAXATION.

ment, summoned in 1482 with a view to another ex-
pedition to France, a grant was made of a fifteenth
and tenth in the old l form, together with a poll tax
on aliens.

This tax on aliens was imposed at higher rates
than the previous taxes of this description granted to
Henry VI, in 1439, 1442, and, for life, in 1453. The
rates of the life grant had been — For, 1. All merchant
strangers : if not denizens — householders, 40s. ; not
householders, but resident six weeks within the realm,
205. : if denizens by letters patent, 10 marks. 2.
Others not merchants, householders, 1$. 4d. ; not
householders, Qd.2 On this occasion the charge was —
For, 1. All merchants, 40s., with exceptions in favour
of the merchants of Spain, Bretagne, and the merchants
of the Steele Yard — ' merchants of Almagne having
the house in London termed Guilda Theuticorum.' 3
2. Any alien keeping a house for the bruyng of bere,
20s. 3. All others, householders, 6s. 8d.

1 Par. Rolls, vi. 197.

2 'Concessio subsidii de alienigenis infra regnum commorantibus.'
Par. Rolls, v. 230.

3 Par. Rolls, vi. 197. Paving rates commenced about this time, 1477.
(See Par. Rolls, vi. 180.) The establishment of relays of couriers to
convey despatches between Edward and his brother Gloucester, in the
expedition to Scotland, 1482, is regarded as the first attempt at a postal
system. — Stubbs, Const. Hist. iii. 217.

12'

PAET II.

DIRECT TAXATION UNDER THE TUDORS.

SECTION I.
The Reigns of Henry VII. and Henry VIII.

Continued grants of fifteenths and tenths. Aversion of the people to
new taxes. The tax for the archers, in 1488, results in a revolt in
Yorkshire and Durham. The poll tax of 1513. Its failure. Grant
of a subsidy. Practice of granting fifteenths and tenths and a sub-
sidy together. The parliament of 1523. "VVolsey demands a fifth
from lands and goods, to produce 800,00(¥. in four years. Grant of a
subsidy. The survey of 1522. Attempt, in 1526, to exact a sixth.
The seven years' parliament, 1529-36. Abolition of first-fruits and
tenths to the pope, and peter-pence and other exactions. The legisla-
tive power of convocation is abolished. Grant of the first-fruits and
tenths to the king. Grant of a subsidy for the wars in Scotland and
Ireland and new havens at Calais and Dover. Dissolution of the
lesser monasteries and nunneries in 1536. The new court of aug-
mentations. Dissolution of the great abbeys and monasteries in
1539. Resumption of the lands of the Hospitallers in 1540. The
new courts of wards, of first-fruits and tenths and of the surveyors-
general. Subsidy for the king's marriage. Subsidy for the expedi-
tion to France in 1544.

THE old system of grants of fifteenths and tenths con-
tinued in use under the sovereigns of the House of
Tudor, and for some time any attempt to introduce any
novel form of taxation invariably ended in failure.

This was the case in 1488, the fourth year of
Henry VTL, when the king received in February, for
the expedition to assist the duke of Brittany against
France, a grant of an army of 10,000 archers.

The lords made a separate grant, of a tenth, for
a year, to be continued for two years more, should the

128 HISTORY OF TAXATION.

expedition be prolonged. But this was not to be taken
for an example or precedent — ' considering that there
never was before that time any like grant made.'

The commons granted a sum of 75,000/. towards
the maintenance of the archers, to be levied partly in
the same manner as the grant for the archers in 1472,
viz., by — An income tax of 10 per cent, from all free-
holders : — on the issues and profits of all manner of
lordships, castles, manors, lands, tenements, rents, fees,
annuities, offices, corodies, pensions and fee farms ; and
partly by — A tax on moveables, to which every person
having goods or chattels to the value of 10 marks and
upwards was charged at the rate of 2Qd. the 10 marks.
The apparel of the taxpayer, his wife and his house-
hold, his necessary household utensils and stuff, coined
money, plate suited to his degree, and ships using the
sea and their tackling, were excepted ; but the charge
included specifically all the goods of merchants, vic-
tuallers, artificers, retailers, innholders, brewers, up-
holsterers, goldsmiths, jewellers, and occupiers of any
goods or chattels by way of buying, selling, uttering
or taking any profit by the same. The taxes were
to be assessed by royal commissioners, and the collec-
tion was to be in the hands of persons appointed by
them. Northumberland, Cumberland, and Westmore-
land were exempted from the grants.

The yield of the taxes granted by the commons, as
represented by the sums returned from the shires for
which the commissioners returned certificates, and an
estimate for the shires for which no certificates were
returned, was reckoned, in February 1489, to be no

NOVEL TAX FOR THE ARCHERS, 1483. 129

more than 27,000/. And the king then released the
commons from the remainder of the 75,000/., on If
receiving a grant of a fifteenth and tenth with the I
usual deduction for decayed towns.1

The unpopularity of this * new-found subsidy,' as
Coke terms it, in Yorkshire and Durham, counties
where feelings in favour of the Yorkist party still ran
high, led to resistance against the commissioners, and
when the unpopular fourth earl of Xorthumberland
endeavoured to carry out in an arrogant and high-

•/ ••-'

handed manner the orders to assist the commissioners
he had received, his house was attacked and he himself
was slain.2

The tax for the archers in 1488 was the sole
attempt at innovation in direct taxation in the reign ;
for the Cornish rebellion relating to taxation, in 1497,
when the rebels marched under lord Audley to London,
and were defeated at Blackheath, arose not from the
novelty of the tax imposed, but from an unwillingness
on the part of the Cornish people to pay any tax for
an expedition to Scotland, for which, in their view, a
scutage or land tax on the knight's fee was the consti-
tutional form of tax

In 1513, the fourth year of Henry VIII., the year Poll tax
of his expedition to France and the battle of the Spurs,
a poll tax was imposed. The rates were : — For dukes,
10 marks, 6/. 13s. 4d. ; earls, 4/. and barons, 2/.,
charges the same as those in the poll tax of 1379. For
every knight or man worth 8001. in goods, 30s. ; even-
man who had 40*. in wages, Is., and every other man

1 Par. Rolls, vi. 421, 438. 3 Holinshed. iii. 402.

VOL. I. K

130 HISTORY OF TAXATION.

of 1 5 years of age and upwards, £d.1 This tax appears
to have provoked little opposition. The charges were
light, and the tnx was probably very loosely assessed,
for it produced not one-third of the amount expected.
Estimated to produce 160, OOOL it yielded actually but
50,000£.

The deficiency, 1 10,000/.. was granted to the king
in 1514, to be paid by means of a general subsidy of
6d. in the pound, and, if required, a second subsidy of
the same amount. But as the first subsidy produced
only 45,637/. 13s. 8c? , in order to complete the
110,00()/., it was found necessary not only to raise the
second subsidy, but also to grant, in addition, a whole
fifteenth and tenth.

From this time dates the practice of granting in
supplement to tenths and fifteenths, and in the same
Act, a general subsidy of the kind granted in 1514.

From 1515 to 1522 there was no parliament.
When the next parliament was summoned, Wolsey at
once applied to the Commons for a grant to the king
towards the expenses of the wars with Scotland and
France. He had already obtained, though not without
considerable difficulty, a grant from the bishops and
clergy of half of their spiritual revenues for a year,2
' subsidium se extendens ad medietatem sive mediarn
partern valoris omnium fructuum, reddituum, et pro-
ventumn possessionurn unius anni,' to be paid in five

1 Lords' Journal, i. 25.

2 Burnet, i. 53. From all and singular bishoprics, cathedral and col-
legiate churches, dignities, hospitals, monasteries, abbeys, priories, and
other religious houses, and also all other kinds of ecclesiastical benefices
and possessions. For the recital and form of grant, see Burnet, iv. 12.

WULSEY DKMANDS A FULL FIFTH. 131

years, and now requested from the laity a fifth of goods
and lands to be paid in four years, which would pro-
duce, according to a survey of the kingdom made in
the previous year, 800,000/. in the four years, the
amount required for the king.

The commons hesitated to make so large a grant.
' The king,' it was urged, ' had already from them, by
way of loan, 2s. in the pound, which amounted to
400. GOO/., and now, were he to have 4s., he would
have, in the whole. 1,200,000/., which, first and last,
was 6s. in the pound and almost a third of every man's
goods. Such an amount could not be had in coin in
the whole kingdom, for it was known that in general
the fifth of men's goods was not in money and plate
but in stock and cattle.' After much debate and conten-
tion it was agreed to offer 2s. in the pound from persons
having 20/. aud upwards ; Is. from persons having
from 21. to 20/. ; and a groat tax, viz. 4d. for every
head of sixteen years old, for persons having under 21. ;
the subsidy to be paid in two years. Subsequently,
upon the motion of sir John Hussey, those who had
bOL in land and upwards, first consented to give Is.
more, to be paid in the third year ; and, afterwards,
another Is. to be paid in the fourth year. After a
great debate and a curious division in which the
citizens and burgesses voted on one side, against the
knights on the other, it was ultimately arranged that
the grant made by the 50/. landowners should be
extended to all persons worth 50/. in goods, and that
the 4v. in the pound should be paid in four years.1

1 Hall, Par. Hist. i. 488.

K 2

1S2 HISTORY OF TAXATION.

7 The survey of 1522 is lost. It appears to have

new taxa-
tion, been carefully taken and, as originally intended, the

returns were to have been made upon oath ; but this
was ' thought grievous to them of the city of London,
where the cardinal first moved it, so that they alleged
many reasons why they judged themselves sore dealt
with, and, in the end, they brought in their billes,
which were received upon their honesties,' l that is to
say, the returns were allowed upon honour without any
verification by oath. This circumstance and the absence
of complaints regarding the estimate of Wolsey lead to
the conclusion that it was not an excessive estimate.
No doubt, upon anything like a fair assessment of
property, 4s. in the pound from land and goods should
have produced, in the third decade of the sixteenth
century, at the least, 800, OOO/.

The actual produce of the subsidy of 1523 is not

known, but probably fell short of the expected yield ;

for in 1526 an attempt was made to help the king out

of the pockets of his subjects without recourse to a

illegal parliament. Commissions were sent into the various

commis-
sions, counties for levying a sixth from the goods of the laity

and a fourth from the goods of the clergy. But the
people, alleging their poverty and the illegality of the
commissions, resented these arbitrary proceedings to
such a degree that a rebellion appeared imminent, and
eventually, when things began to look formidable in
London, Kent, and Suffolk, it was resolved to disavow
the whole proceeding, and the king sent letters all over
England declaring that he would ask nothing of the
people but by way of an ' amiable grant' or benevolence.2

1 Holinshed, iii. G80. 2 Par. Hist. i. 490, and see post, p. 201.

THE 'AMIABLE GRANT.' 133

After an interval of about six years without a par-
liament, the seven years' parliament met in November
1529.1 Many of its transactions were of considerable
fiscal importance.

The payment of first-fruits and tenths of ecclesias-
tical benefices, a tribute to the pope of Eome which,
having originated in the times of the crusades, had
since been paid with greater or less regularity, was pro-
hibited."2 Peter-pence and other ' intolerable exactions
of the pope of Eome of great sums of money whereby
the subjects of the realm, by many years past had
been, and yet were greatly decayed and impoverished '
were abolished.3 And the clergy were prohibited from
making laws binding on themselves, in convocation,
without the consent of the king ; 4 so that in future,
a clerical yrant of a subsidy was always submitted to
par Ha m ent for confirmation .

Subsequently, the first-fruits and tenths were
extended to every benefice and spiritual living, but
upon the old assessment of 1291,5 which was in
many places not a tenth part, and in most not above
a fifth part, of the true value of benefices, and as thus

1 Hitherto, as a general rule, it had been the practice not to continue
a parliament for more than one year.
* 25 Hen. VIII. c. 20.

3 The list of these exactions given in the Act is a long one : they con-
sisted as -well in pensions, censes, peter-pence, procurations, fruits, suits
for provisions, and expeditions of hulls for archbishoprics and bishoprics,
and for delegacies and rescripts in causes of contentions and appeals,
jurisdictions legatine, and also for dispensations, licenses, faculties, grants,
relaxations, writs called perinde valere, rehabilitations, abolitions, and
other infinite sorts of bulls, breeves, and instruments of sundry natures,
names and kinds . . . ' the specialities whereof were over long, large in
number, and tedious for insertion ' in the Act. 25 Hen. VIII. c. 21.

4 25 Hen. VIII. c. 10.

5 The assessment of pope Nicholas IV.

134 HISTORY OF TAXATION.

extended were granted to the king as supreme bead of
the church.

The king, on receiving this grant, remitted part of a
clerical subsidy not yet fully paid.1 But twelve years
had passed since the grant of the last lay subsidy he
had received ; he had been at great charges in the last
war with Scotland, and also in fortifying Calais and
in the war with Ireland. In consideration of these ex-
penses, and also because he intended ' to bring the
wilful, wild, and unreasonable people of Ireland to
order and obedience,' build forts on the marches of
Scotland for the protection of the Border, amend the
haven at Calais, and make a new haven at Dover, he
now received a grant of a fifteenth and tenth and a
subsidy, to be paid in three years.2

In this parliament the dissolution of the monasteries
was commenced. The king was in want of money for
the expenses incurred to fortify and secure the kingdom
against any ambitious designs of Charles V., now the
possessor of the most powerful navy in the world, and
was anxious to continue Wolsey's educational policy
in the foundation of new seats of learning, and to in-
crease the number of bishoprics ; while the principles
upon which the monasteries existed were antagonistic
to those of the Eeformation, and it was obvious that
the abolition of the smaller class of these institutions,
which were maintained by means of superstitions con-
cerning relics of saints, pilgrimages, and prayers for
the dead, was involved in the process of reform.

1 100,000/. from the province of Canterbury and 18,840/. 0*. 10eZ. from
the province of York to be paid in five years. 26 Hen. VIII. c. 3.

2 26 Hen. VIII. c. 19.

DISSOLUTION OF THE MONASTERIES. 135

In these circumstances it was determined to take
a further step in the resumption, for the benefit of the
kingdom, of part of the enormous portion of England
that had passed into mortmain contrary to the true
principles of the law of the laud, and continue the
course commenced in 1415 in regard to the lauds of
the alien priories, and lately resumed by Wolsey in his
appropriation of the lands of the suppressed convents
to the foundation of Christ Church at Oxford. There
was no difficulty in making out a case against the lesser
monasteries and nunneries, which, in the absence of any
effective supervision, had decayed into abodes of idle-
ness and sensuality. Commissioners were appointed to
investigate their condition and report thereon, and in
the result, all monasteries and nunneries with an in-
come not over 200/. a year were dissolved, and their
lands, now without an owner, were granted by parlia-
ment to the king,1 with a new court of the augmenta-
tions of the revenue, established for the management of
this property.

These proceedings were followed by the great
northern rebellion known as ' the pilgrimage of grace,'
which there was strong reason to suppose, received
substantial assistance from several of the great abbots ; -
and this rebellion hastened the fate of the remaining
greater abbeys and monasteries, which the king now

1 27 Hen. VIII. c. '28.

- One of the demands of the insurgents was for the release of the
last subsidy; and the monks published stories among them of the
increasing burden of the king's government, and made them believe that
impositions would be laid upon everything that was either bought or
sold ; in short, terrified the people with the prospect of a continental
excise. — Burnet. i. oti?. 300.

136 HISTORY OF TAXATION.

decided, irrevocably, to suppress. When the rebellion
was over, a new visitation was ordered ; but, as it was
an object with the king to ease off the business and
obtain, where possible, from the houses, a voluntary
submission to that which was inevitable, the affair
was not hastened. A prudent delay in the proceedings
enabled many of the monks to make away with much
of the plate and other moveable property of these in-
stitutions, and many of the abbots and priors, abbesses
and prioresses and others interested, to derive con-
siderable sums from fines paid for grants and renewals
of leases of lands for long terms at small rents ; after
which many of them surrendered their houses and
lands, by deed under their covent or common seal, to
the king, his heirs, and successors. This doubtful title
received parliamentary confirmation in 1539, when the
remaining abbeys and monasteries were dissolved and
the houses and lands they had lately held were granted
by parliament to the king.1

This was followed, in the next year, by a grant to
the king of the lands of the Hospitallers. On this
order, that of St. John of Jerusalem, the lands of the
Templars had been conferred when the order of the
Temple was dissolved after the loss of Acre, to main-
tain them as an advanced post against the crescent,
at Rhodes, which they had recently taken from the
Turks. For more than two centuries they had held
the island, but recently, in 1522, I/He Adam, their
grand master, had been compelled to surrender to the
overwhelming force of Solvman. The remnant of the

o •>

1 31 Hen. VIII. c. 13.

HEXRY VILI.'S NEW COURTS OF RE\EXUE. 137

order, settled in Malta by Charles V., still maintained 1530.
their connection with the pope of Eome. On the ground
that it was ' dangerous to permit within the realm any
religion being sparks, leaves, and imps (shoots) of the
said root of iniquity,' and that * it would be better that
their possessions in this realm should rather be employed
and spent within the realm for the defence and surety
of the same, than converted to and among such un-
natural subjects,' the lands of the Hospitallers were,
after provision had been made for the two priors and
certain of the confreres, revested by parliament in the
king.1

In 1540-1 three new courts were established for
the regulation of different branches of the king's
revenue : the COURT OF WARDS, for the superintendence
of the feudal revenue ; 2 the COURT OF FIRST-FRUITS AND
TENTHS ; 3 and the court of the surveyors-general of the
king's lands, which superseded the sheriffs in their
function of bailiffs of the king.4 The court first men-
tioned continued to exist until the outbreak of the civil
war ; while that last mentioned and the court of the
augmentation* established in 1536 were subsequently
determined by the king and merged in a new COURT

OF AUGMENTATIONS AND REVENUES of the CrOWIl which

he created by letters patent. This act received in the
reign of his son parliamentary confirmation,5 and, in
the reign of queen Mary, the court was annexed to
the court of exchequer.

Vast sums were now spent by the king in buildings,

1 32 Hen. VIII. c. 24. 2 Ibid. c. 46. 3 Ibid. c. 45

4 33 Hen. VIII. c. 39. * 7 Edw. VI. c. 2.

138 HISTORY OF TAXATION.

havens, bulwarks and other forts for the defence, of the
coast ; and in recompense for his great charges in this
respect, and in acknowledgment of the great liberty
they enjoyed in consequence of their deliverance from
the usurpations of the bishops of Rome, the province
of Canterbury made a grant, in 1540, of a subsidy of
4s. in the pound on all ecclesiastical benefices, to be
paid in two years. The grant received, subsequently,
the requisite parliamentary confirmation, by an Act
which extended to such sums as should be subsequently
granted by the province of York.1

No great permanent benefit resulted to the revenue
from the lands of the monasteries and the Hospitallers.
Almost all the smaller monasteries, priories and other
religious houses were granted out, on very easy terms,
with the demesnes or lands in hand, to the gentry in
the several counties, as residences, on the condition of
keeping up hospitality there : They were to maintain
' an honest continual house and household in the same,'
and. continue the tillage of the demesnes.2 Profuse
grants of lands were made, generally with a reserva-
tion of a small perpetual rent, to nobles, favourites of
the king, and the gentry or courtiers who were able
to make interest with Cromwell. Many lands were
exchanged away on terms very advantageous to those
who received them ; a considerable share was de-
voted to the foundation of six new bishoprics ; and
some were sold at a low price. In short, by gift, grant,
exchange or sale, most of the lands of the monasteries

1 Burnet, i. 452 ; 32 Hen. VIII. c. 23.

2 27 Hen. VIII. c. 28, s. 9, rep. 1623, 21 Jac. I. c. 28.

EXPENDITURE ON COAST DEFENCE. 139

and the Hospitallers passed, soon after the acquisition
of them by the king, away from the crown into the
hands of subjects ; and the money received for the
lauds sold was expended, at once, upon forts and
harbours, and the improvement of the highways.
Some lands were, indeed, retained by the king ; but
most of these, in consequence of the long leases that
had been granted, did not fall into the possession of the
crown until towards the end of the reign of queen
Elizabeth or the commencement of the reign of James I.

But the people, not fully aware of these facts,
hardly expected that, almost immediately after such
an apparently enormous accession of revenue, the king
would apply to parliament for a grant ; and when in
1540 he requested a subsidy towards the expenses of
his approaching marriage with Catherine Howard, he
obtained it with difficulty. If the king was already in
want, it was observed, after the acquisition of so vast
an income as that from the sale of the abbey lands,
especially being engaged in no war, there would be
no end to his necessities, nor would it be possible for
his subjects to supply them.1 Nevertheless a grant was
eventually made of four fifteenths and tenths, and a
subsidy of Is. in the pound on lands and Qd. in the
pound on goods.2

The last subsidy received by the king was that for
his expedition to France in 1544. His proceedings were
up to the standard of his usual magnificence. He
crossed the channel in a ship with sails of cloth of gold,
and, notwithstanding his enormous size, appeared on

1 Burnet, i. 453. ' 32 Hen. VIII. c. 50.

140 HISTORY OF TAXATION.

horseback surrounded by a magnificent retinue at the
taking of Boulogne. The expedition is said to have cost
1,340,000/., and towards the expenses the king received
from parliament the largest subsidy ever yet granted,
viz. two fifteenths and tenths, and a full or entire sub-
sidy, as it was termed, viz. 4s. in the pound on lands
and 2s. 8d. on goods, with a clerical subsidy, confirmed
in the usual way, of 6s. in the pound, to be paid in
two years.1

Moreover, as the chauntries, colleges, and free
chapels were rapidly making away with their moveables,
and, in imitation of the abbeys and monasteries, freely
granting upon long leases at small rents lands they did
not expect long to retain, and appropriating the fines
they received, the lands of these institutions were now
placed by parliament in the disposition of the king.2
They were, in his son's reign, devoted principally to
the foundation of grammar schools, after provision had
been made for life interests3 — interests to which, it
may be observed, greater regard than is usually sup-
posed had been shown, on the redistribution of lands
consequent upon the dissolution of the monasteries and
the order of the Hospitallers.

1 37 Hen. VIII. cc. 24, 25 ; Par. Hist. i. 561.

2 37 Hen. VIII. c. 4.

3 1 Edw. VI. c. 14, 1547.

141

SECTION IT.

The Reigns of Edward VI. and Queens Mary
and Elizabeth.

Debt left by Henry VIII. Curious subsidy on sheep and wool. Grant
of fifteenths and tenths and a subsidy in 1553. The subsidy is re-
leased by queen Mary. The marquis of Winchester lord treasurer.
Grants to the queen in 1555 and 1557. The debt at the accession of
Elizabeth. The ' wasting of treasure ' that had occurred. Restora-
tion of the first-fruits and tenths to the crown. Grant of two
fifteenths and tenths, and a subsidy for the war with France and the
recovery of Calais. The economical policy of the queen. Grants in
1563 and 1565. Grant, in 1570, of two fifteenths and tenths and a
subsidy for the expenses of suppressing the rebellion in the north.
Inadequate yield of the subsidies in 1575. An addition made to the
usual grant. Parsimony of the commons. Limited grants in 1581,
1585, and 1587. Large grant for the defence of the country against
the Armada. Renewed parsimony of the commons. The lords
refuse, in 1502, to assent to a less grant than three subsidies. Six
fifteenths and tenths and three subsidies granted. Similar grant in
1597. Produce of a subsidy only 80,OOGY. Grant for the war with
Spain in 1601. Debate in the commons. Eight fifteenths and tenths
and four subsidies granted. The Acts for the subsidies. The practice
in assessment. The reason for the small yield.

KING HENRY VIIL, who had commenced his reign
with nearly two millions of savings accumulated by
his father, and ' ample revenue wherewith to embel- 1547.
lish state,' left, on his decease, a revenue considerably
diminished by his alienations of demesne, and no .small
amount of debt to be paid by his successor. Hertford,
now duke of Somerset and protector, was soon com-
pelled to apply to parliament for a grant to the young
king ' for the purpose of making a mass of money to
relieve and maintain the great charges of preparations
made to meet any foreign power.' The clergy granted
3*. in the pound, payable in three years : and the laity,

142 HISTORY OF TAXATION.

a fantastic subsidy — from his poor servants and ' little
flock ' to their ' little shepherd,' as the king is termed in
the subsidy Act, charged upon sheep, at the rate of 3d.
for every ewe, 2d. for every wether, and l^d. for every
sheep kept on a common, and upon cloth at the rate of
8d. in the pound upon the value of all cloth made for
sale in England, together with a subsidy on goods.1

This taxation of sheep and cloth may have been
due to the strong feelings prevalent at the time against
the conversion of tilled lands into pasture and the in-
closure and appropriations of the common fields, which
found their expression soon after this in the disastrous
rebellion in Norfolk. For a large part of England had
recently been converted into vast pasture farms, to the
detriment of many formerly engaged in agricultural
labour, and in infringement of the rights of the com-
moners ; and this was mainly due to the great profit
that cometh of sheep,2 sheep being, as the author of
the 'Book of Husbandry' wrote in 1534, 'the most
profitablest cattel that man can have.'

This curious subsidy was payable in three years ;

1549. but in the next year, the charge upon sheep and cloth
was cancelled, and the subsidy was continued only so
far as it related to goods, with an addition of Is. i.i the
pound, aliens to pay a double rate.3

The history of the unsuccessful government of
Somerset, which ended in his fall, is summed up, from
an adverse point of view, in the preamble to the next

1553. subsidy Act, which charges the late protector (who had

1 2 & 3 Edw. VI. c. 36. 2 See 25 Hen. VIII. c. 13.

3 8 & 4 Edw. VI. c. 23.

THE 'LITTLE SHEPHERD.' TAX ON SHEEP. 143

been executed, on charges of felony, in January, 1552)
with involving the king in war. wasting his treasure,
involving him in much debt, embasing the coin, and
having given occasion to a most terrible rebellion,1 and
in fact, was a long accusation of Somerset prompted by
the duke of Northumberland and his party.2

The subsidy granted consisted of a confirmation of
a clerical grant of (5s. in the pound, to be paid in three
years, and two fifteenths and tenths and a subsidy from
the temporality, to be paid in two years ; 3 and the
grant was made in consideration of the great debt the
king was left in by his father, the loss he put himself
to in reforming the coin, and ' because his temper was
found to be wholly set for the good of his subjects and
not for enriching himself.'4

But Edward did not live to fulfil the promise of
a beneficent reign given by his youthful ability and
amiable disposition — ' ostendent terris hunc tantum
fata, neque ultra esse sinent.' He died before the sub-
sidy was collected ; and his sister, on her accession to
the throne, released the lay subsidy by letters patent,
an act which subsequently received confirmation in
parliament, when the fifteenths and tenths granted to
the late king were reserved to the queen.5

The lord treasurer, Winchester, continued to hold

1 The rebellion in Norfolk against uiclosures and in the West against
the new service-book, led to the appointment of lords-lieutenant of
comities.

2 In 1552, John Dudley, earl of Warwick, had been created duke of
Northumberland, the Percy title being at the time extinct ; the earl of
Wiltshire, marquis of Winchester ; and lord Dorset, duke of Suffolk.

3 7 Edw. VI. cc. 12, 13. 4 Buruet, ii. 358.

0 1 Mar. sess. 2, c. 17.

144 HISTORY OF TAXATION.

the office to which he had been appointed in 1551 in
succession to Somerset, a post which he held until his
death in 1572.1

Further subsidies were granted to the queen, in
1555, when she received 6s. in the pound to be paid
in three years from the clergy,2 and a subsidy from the
laity; and in 1557, when she received Ss. in the pound
from the clergy to be paid in four years, and from the
laity, a fifteenth and tenth and an entire subsidy of 4s.
on lands and 2s. 8d. from those having goods to the
amount of 5/. and upwards, to be paid before June 24
then next. Northumberland, Cumberland, Westmore- • ,
land, and Durham were exempted from the subsidy
as liable to be ravaged by the Scots.3

1558. When queen Elizabeth came to the throne, the
debt which had commenced four years at least before
the death of her father remained unpaid ; and this,
with the debts left by her brother and sister, ' all the
while running upon interest, a course able to eat up
not only private men and their patrimonies, but also
princes and their estates,' 4 formed an incubus of debt
which it took the queen, with her slender resources,
fifteen years to get rid of.

The revenue had been impaired by the large aliena-
tions of demesne in the reigns of her father and brother,
and the loss of the Calais duties, and by the repeal, at

1 In the 97th year of his age, leaving 103 issued from his own body,
Burnet, ii. 625.

3 2 & 8 Phil, and Mar. cc. 22, 23.

3 Par. Hist. i. 629. 4 & 5 Phil, and Mar. cc. 10, 11.

4 Sir Walter Mildmay, chancellor of the exchequer, on the motion for
granting a subsidy in 1575. The interest on some of the loans was at 14
per cent.

ACCESSION OF ELIZABETH. THE CROWN DEBTS. 145

the instance of her sister, of the Act that granted the1
first-fruits and tenths to the crown. These parliament
at once restored,1 granting, in addition, ' as a present '
to the queen, besides the usual customs subsidies for
life, two fifteenths and tenths and a subsidy. ' The
realm,' they recited in the subsidy Act, ' and the im-
perial crown had been lately sore shaken, impoverished,
enfeebled, and weakened ; and the decay had been,
besides many other things, principally in these three
first : wasting of treasure,2 abandoning of strength, and
in diminishing the authority of the imperial crown ; '
and they declared themselves ready to assist the queen
in any preparations, not only for the recovery of Calais,
but ' if need be, to recover further the old dignity and
renown of this realm,3 with heart, will, strength, body,
lives and goods/4

This struck a keynote for Elizabeth's future policy,
and economy carried even to parsimony, and the main-
tenance of a high and independent position in Europe,
more particularly as a leading protestant sovereign,
supreme head of the national church, became for her
a rule of conduct from which she never swerved.

The produce of a fifteenth and tenth was at this
date somewhat less than 30,000/., that of a lay subsidy
when carefully collected nearly 100,000/., and that of
a clerical subsidy of 4s. in the pound, about 20,000/.

1 1 Eliz. c. 4.

2 ' The inestimable wasting and consumption of the treasure and
ancient revenues of this realm of late years/ it is termed subsequently in
the Act 1 Eliz. c. 21.

3 Boulogne, Henry VIII. 's costly conquest, had been restored to
France in 1550 for 400,000 crowns— 133,333*. 6*. 8d.

4 1 Eliz. c. 21.

VOL. I. L

140 HISTORY OF TAXATION.

The total amount, therefore, granted to the queen
formed by no means a large sum ; and the question of
Calais was judiciously postponed. Peace was con-

1559. eluded with France in the spring, and Calais was
to remain in the hands of the French king for eight
years, and was then to be restored : should the town
not then be restored, France was to pay 500,000
• crowns, and the queen's claim to the crown of France
was to stand.

1562. In the fifth year of the reign, the queen received
again two fifteenths and tenths and a subsidy from
the laity, with Qs. in the pound from the clergy, to be
paid in three years ; and in the eighth year, a single
fifteenth and tenth and a subsidy, with 4s. in the pound
from the clergy. No further grant was made until
1570, when two more fifteenths and tenths and a lay
subsidy, and 6s. from the clergy in three years, were
granted and confirmed, towards the expenses of the
suppression of the late rebellion in the north under the
earls of Northumberland and Westmoreland in favour
of Mary of Scotland.1

But the subsidy, levied upon an assessment no-
toriously inadequate, was now declining in yield. ' It
' could not be unknown to any,' said the chancellor of
the exchequer, sir Walter Mildmay,2 in the house of
commons in 1575, ' how favourable was the taxation
of subsidies, whereby far less cometh to her majesty's
coffers than by the law is granted, a matter now drawn
to be so usual that it is hard to be reformed.' And on

1 5 Eliz. cc. 29, 30 ; 8, cc. 17, 19 ; 13, cc. 28, 27.
2 Since 15G6.

SMALL YIELD OF THE SUBSIDIES. 147

that ground, the laity exceeded their previous grants
by a fifteenth and tenth, granting three fifteenths and
tenths in addition to a subsidy, with a clerical subsidy
of 6s. in the pound payable in three years.1

Their liberality was limited to the occasion. The
commons, summoned to parliament to make a grant,
considered their first duty to the constituents by
whom they were paid to consist in the restriction of
the amount to be granted to the lowest possible sum ;
and on the occasion of their next grant, in 1581, relapsed
to the level of their previous parsimony, and granted
only two fifteenths and tenths and a subsidy, with 6s.
in the pound from the clergy in three years.'2

The commons continued this grudging liberality
and system of stinted doles while the horizon in the
direction of Spain was darkening with the clouds of the
coming storm, and restricted the grants they made in
1585 and 1587 to the amount granted in 1581.3 The
moderation of the queen may, indeed, have proved
misleading to them, for though the trained bands were
regularly exercised and a large ship was built every
year as an addition to the navy, Elizabeth, even when
her ministers were discussing with doubt whether,
should Parma effect ^a landing, the trained bands and
rude soldiers of England would prove a match for the
Spanish soldiery, still curtailed all preparations to meet
the coming attack, as she afterwards starved her sailors,
in her persistent refusal to press for subsidies and thus
endanger her popularity. The queen knew that ' to

1 18 Eliz. cc. 22, 23. 2 23 Eliz. cc. 14, 15.

3 27 Eliz. cc. 28, 29 ; 29 Eliz. cc. 7, 8.

L 2

143 HISTORY OF TAXATION.

tax and to be loved is not given to man,' and she re-
tained her popularity. But her action was misleading ;
and it is not surprising that the people, who are never
sensible of remote dangers, and who had experience
of the use of rumours of war for' the mere purpose of
accumulation of treasure, should have continued re-
luctant, because not strongly pressed, to contribute a
great deal out of their yearly income towards prevent-
ing such dangers.

1588. But when the 'Invincible Armada' had arrived,
and Elizabeth, who ' had always so behaved herself
that, under God, she had placed her chiefest strength
and safeguard in the loyal hearts and goodwill of her
subjects,' l had to bring her popularity to a crucial test,
the result was unequivocal. The requirements of the
ship writs issued for the equipment of the navy were
vastly exceeded, and the graziers and traders were
ready, with the rest of the nation, to assist the queen
with ' heart, will, strength, body, lives and goods,' as
offered thirty years before by their fathers.2 The grant
of the commons overtopped all former subsidies, and
four fifteenths and tenths and two subsidies were
granted at the same time, with two subsidies of 6s. in
the pound from the clergy to be paid yearly by 2s. in
the pound,3 that is to say, in all, 120,00(U. from
fifteenths and tenths, 160,000/., or more, from the sub-
sidies, and 60,000/. from the clerical subsidy, forming
a total of over 340,000/.

When the peril was past, the commons again but-

1 Speech at the muster at Tilbury. a Ante, p. 144.

3 31 Eliz. cc. 14, 15,

TAXES AGAINST 'THE ARMADA.' 149

toned up their pockets. In vain was it represented to
them, in 1592, that since the last subsidy the queen
had spent upon the war 1,030,000/. of her own, and
that Philip, having established himself in Brittany, had
been able from this point of vantage to interfere with
our wine trade to Eochelle and Gascony after the late
vintage. In vain did Eobert Cecil insist upon the
smallness of the produce of the grants to the queen.
' The late subsidies,' he stated, ' had been very small.
They were imposed for the most part upon the meaner
part of her majesty's subjects. He knew one shire
wherein there were many men of good living and
countenance, but none of them in the last subsidies
were assessed at above SO/, lands per annum ; while
in the city of London, where the greatest part of the
riches of the realm were, there was no one assessed at
above 200/. goods, and only five or six were assessed at
that amount.' The commons, deaf to the appeal, pro-
posgd only a grant of fifteenths and tenths with two
subsidies.

This degrading illiberality provoked the lords
' positively to refuse to give in anywise their assent to
pass any Act in their House for less than three entire
subsidies, to be paid in the nest three years by half-
yearly payments at Easter and Michadmas ; ' 1 and in
the event, three entire subsidies were granted, together
with six fifteenths and tenths, but with a careful proviso
that the grant should not be drawn into a precedent
for future years. At the same time two clerical sub-
sidies of 4s. in two years were confirmed.2

1 Par. Hist. i. &51. 2 35 Kliz. cc. 12, 13.

150 HISTORY OF TAXATION.

After the destruction of the Armada, the gloom of
uncertainty which had hindered business of every sort
in England cleared off, the value of land and rents rose,
and trade increased throughout the kingdom. Such
was the prosperity of the time that, notwithstanding
the careful proviso to the grant of 1592, the same
number of fifteenths and tenths and subsidies were
granted to the queen in 1597, when no particular
danger was imminent, with three clerical subsidies of
45. to be paid in three years.1

The last of these lay subsidies produced only
80,000^., a sum ludicrous as the yield of 4s. in the
pound on land and 2s. Sd. in the pound on goods, in
the prosperous state of the kingdom ; and therefore
when in 1601, after the Spaniards had landed in Ire-
land and fortified Kinsale, a debate occurred in the
house of commons regarding the grant of a subsidy,
one member moved for a revision of the assessment —
' that that which was done might be completely done,
and the subsidy gathered by commission and not by
the old roll ; ' another, ' that the council should order
that justices of the peace, few of whom were assessed
at above 6/. or 10/., should be assessed at 20/. in lands,'
the statutory qualification necessary for a justice at
that date ; while sir Walter Ealeigh protested against
the notorious under-assessment of persons of well-
known fortune : * Our estates,' he said, ' that be 30/. or
40/. in the queen's books are not the hundredth part
of our wealth.' 2 Even at the other end of the scale of
the subsidy men, those assessed at 3/. were so lightly

1 39 Eliz. cc. 26, 27. 2 Par. Hist. i. 920.

PROSPERITY AFTER THE ARMADA. 151

taxed that the House refused to raise the limit of
exemption. And when the poverty of the country
was advanced as an argument for a light subsidy,
Fulk Greville observed — ' We have no reason to think
it poor, our sumptuousness in apparel, in plate, and in
all things argueth our riches.'

In the event, eight fifteenths and tenths, and four
entire subsidies were granted, with four clerical sub-
sidies of 4s. in the pound.1 Allowing 30.000/. as the
produce of a fifteenth and tenth, and S0,000/. for a
subsidy, this would be 240,000/. + 320,000/. ; in all,
560,000/. from the laity, and adding 20,000/. for every
clerical subsidy, or S0,000/., the whole grant would
amount to 640,000/.

These were the last subsidies granted to queen
Elizabeth, who died in 1603, when she had ' completed
the forty-fourth year of her reign, and yet had not out-
lived her good fortune.' 2

Form of the Subsidy Acts.

The ACTS FOR THE TUDOR SUBSIDIES contained
lengthy and elaborate regulations for the assessment
and collection of the tax.

The taxpayers were divided into two classes : 1, TWO
landowners, who were charged in respect of their in-
come from land, ' in terris ' ; and 2, persons charged in
respect of their moveables, ' in bonis,' which included
crops from land. Sometimes a light poll tax was added

1 4.3 Eliz. cc. 17, 18.

a ' In felicein memoriam Eliz.' — Bacon,

152 HISTORY OF TAXATION.

for persons not charged ' in terris ' or 'in bonis.' As a
rule aliens paid double tax.

A full or entire subsidy was 4s. in the pound for
those charged 'in terris,' and 2s. 8e?., eight groats, for
those charged ' in bonis ' ; and sometimes the subsidy
was collected in parts, as, for instance, 2s. Sd. for a
first, and Is. 4^. for a second payment for land ; and
Is. 8d. for a first, and Is. for a second payment for
goods.

Land- The charge for landowners was as follows : — For

every person for every pound yearly that he had of
freehold — in fee simple, tail, or for life — in any honors,
castles, manors, lands, tenements, rents, services, here-
ditaments, annuities, fees, corodies, or other yearly
profits from land, according to the clear yearly value
thereof. And this class was kept separate and distinct
from the next, those charged ' in bonis,' by a special
provision to the effect that persons charged in respect
of profit from land were not to be charged in respect
of their moveables, and vice versa : ' none were to be
doubly charged.'

owners.

of The charge for persons in respect of their move-

moveables. _

ables was as follows: — x'or every person and every
fraternity, guild, corporation, mystery, brotherhood, or
commonalty, in respect of every pound of money, plate,
stock of merchandise, all manner of corn and grain,
household stuff, and all other goods moveable, and all
sums of money owing to them, allowing a deduction
for bona fide debts, and an exemption for the apparel
of the person charged, his wife and children, but not
to include jewels, gold, silver, stone, and pearl.

THE ACTS FOR THE SUBSIDIES. 153

As before stated, aliens resident in the kingdom

aliens.

were charged double the amount charged for natives,
4 persons born under the king's obeysaunce.'

An exemption was allowed for persons having less
than 3/. in value, at which figure the charge com-
menced. And sometimes a lower rate was charged
between the minimum taxed and another stated sum,
at which the full tax came into play.

The inhabitants of the northern counties, Northum-
berland, Cumberland, and Westmoreland, the towns of
Berwick-upon-Tweed and Xewcastle-upou-Tyne, and
the bishopric of Durham were exempted, as liable to
be ravaged by the invasions of the Scotch ; and there
were exemptions in favour of the universities of Oxford
and Cambridge, and the lands of schools and hospitals.

The appointment of COMMISSIONERS for the manage-
ment of the tax was in the hands of the lord chancellor,
the lord treasurer, and other great officers of the crown,
or any two of them, the lord chancellor being one.
They were to be persons of the highest respectability
and integrity, ' of the most sadd and discrete persons.'

Their course of proceeding was mapped out for

mssouers.

them as follows : They were to divide themselves into
sets of DISTRICT COMMISSIONERS for the various hundreds
or wards within the limits of their commission, and
issue their precepts to the constables and other in-
habitants to attend and be examined. The ASSESSORS
were to be appointed by, and return the certificates
of their assessments to, them ; and persons dissatisfied
with the assessments were allowed an appeal to the
commissioners.

154 HISTORY OF TAXATION.

Collection. The COLLECTOES were also appointed by the com-
missioners, and their names were returned to the HIGH
COLLECTOR, an officer to be appointed in every shire and
division by the commissioners ; to whom the sub-col-
lectors were accountable, and who, in his turn, was
accountable to the exchequer. And the high collectors
were required to give security to the commissioners to
answer for the money received by them.

One duplicate of the schedule of assessment was to
be given to the high collector, and the other was to
be returned into the exchequer to be a charge upon
the collector's receipt.

The collection was made by the sub-collectors, in
conformity with assessments delivered to them, and pre-
cepts from the commissioners which gave them power
to distrain the lands and goods of the persons assessed.

The yield. A more elaborate and comprehensive system for
the taxation of property as it existed in the sixteenth
century could not have been devised. Whence then
was it that the yield of the subsidies proved to be so
far below the produce that might reasonably have been
expected ? An answer is easily supplied by reference
to the difference between a subsidy in theory and a
subsidy in practice. Nominally a rate of 4<s. in the
pound on lands, and 2s. 8d. the pound on goods, it
slipped into the same kind of groove as that of the
4 fifteenth and tenth,' and became, in practice, a grant
of a sum of money of about the same amount as the
yield of the last preceding subsidy. There was prac-
tically no re-assessment of the kingdom. A subsidy in
the later years of Elizabeth meant, effectively, a sum

CURIOUS CUSTOMS IX ASSESSMENT. 155

of about S0,000/. to be levied after the manner of
former subsidies, just as a fifteenth and tenth meant a
sum of about 30,000/. to be levied in the accustomed
manner. The various counties and towns, and within
them the various divisions and hundreds and wards,
paid, as near as might be, the amount previously paid
for a subsidy, and any readjustment — for it can hardly
be termed re-assessment — that took place was limited
to a rectification of the rolls of the subsidy men in the
particular districts, with a view to produce the usual
amount in every particular district, and no more ; for
great would have been the outcry of the subsidy men
had their district been raised in value while the neigh-
bouring districts remained on the level of the old
assessment.

In the towns various customs in assessment probably

" tice in

prevailed. In the counties the commissioners for the assess-
subsidy were, as a rule, nominated by the county mem-
bers, and were usually justices of the peace, or country
gentlemen of good position. They met, divided them-
selves into committees for the different districts, sent
for the constables of the hundreds and the last subsidy
roll, and upon evidence produced to them, or their own
knowledge of the circumstances, made such alterations
as seemed necessary in consequence of deaths or the
sale of estates ; and sometimes they would strike out,
on the ground of diminution of estate, a name from the
list of the 'subsidy men,' and place it in a subsidiary 'Subsidy

• men and

list of ' bearers,' a class below the property qualification 'bearers.'
of subsidy men, but yet of sufficient ability to bear some
portion of the burden of taxation with the lowest class

156 HISTORY OF TAXATION.

of subsidy men. In assessing the various townships
they followed customs which had become established.
Local Some townships were, by custom, assessed wholly in
terris, at the 4s. rate ; some wholly in bonis, at the 2s. 8d.
rate. From the diary of a subsidy man of the period
we learn the following interesting particulars : — Elms-
well, a township in Yorkshire in which he resided, had
always been rated at ~LQl. in bonis for a subsidy. There
were usually three subsidy men — the lord of the manor
being one, and the tenant of a farm of his another. If
the lord of the manor was assessed at only 4/. in bonis
towards the 10^., he by the custom had to pay in that
assessment without any bearer, because it was for his
demesne. But if he was assessed at 7/., that is to say,
4/. for his demesne and 3/. for his farm as without a
tenant at the time, then he was to have half the bearers
in the township, and as much borne of his 3/. as the
other subsidy man had of his 3/.1

The extent to which taxation in bonis, for moveables
at the 2s. Sd. rate, was carried, as opposed to taxation
in terris, for land and rent, at the 4s. rate, may be
gathered from an assessment of the county of Gloucester.
The whole charge for the county is 11,629/. 16s. 8d. ;
of which 8,251/. 10s. is charged on goods, and only

1 For instance : ' Henry Best his rate for the subsidy of 71. in boriis,
for which two subsidyes commeth, att 2s. 8d. per pound to 37s. 4d. ;
whereof hee himself is to pay 31s. 4t?. and Edward Lynsley, his bearer,
6s. William Whitehead 3/. in bonis commeth to 16s., whearof William
Pindar, a bearer with him, payeth 3s. 4r7., and Richard Parrott, another
bearer with him, 2s. 8d. ; soe that his owne part commeth but to 10,s-.
just.' — Best's Farming Book (Surtees Society Pub. vol. xxxiii.), p. 87.
Obs. the lord of the manor, being a subsidy man charged in bonis, paid
nothing in respect of the rent derived from the farm, rents being charged
with land.

THE ENGLISHMAN MASTER OF HIS VALUATION. 157

3,378Z. 6s. Sd. on lands. The comity, though rich in
landowners by recent purchase, derived from the ranks
of the prosperous merchants of Bristol, shows a subsidy
roll with only 79 names of persons charged 10/. or
more. One only is rated at 50/. — sir Henry Pool, of
Saperton, who was at the time ' eminent for his great
housekeeping ; ' five are rated at 40/., and four at SO/.1
It would be difficult to understand how the commis-
sioners could have' the effrontery to sign the roll, did
we not bear in mind that the commissioner was himself
assessed as 'a justice of the peace ' — such was the ar-
bitrary mode of valuation — at QL or 10Z., while the
statutory qualification for the post was 20/., and his
fortune probably five times that amount at the least.
He would, therefore, not improbably consider himself
justified in applying to others a similar standard of
measurement. Large allowances were made for out- Allowance

1 /for ex-

goingS, for large families, and for the expenses of posi- penses of

. r position.

tion ; and in the result estates of 30/. or 40/. in the
queen's subsidy books were, as sir Walter Ealeigh stated
in the house of commons, not the hundredth part of the
wealth of some of the persons assessed.2

Thus it was that after the defeat of the Armada, in The result,
the last fifteen years of the reign of the queen, while
rents rose, and internal industry, lately strongly rein-
forced by the immigration of refugees from the religious
persecutions in the Netherlands, progressed in develop-
ment day by day ; while commerce, represented at the
Eoyal Exchange — originally Gresham's Bourse — was

1 Atkvns' Gloucestershire, pp. 13, 335. The list is for the subsidies
5 Jac. I. " - Ante, p. 150.

158 HISTORY OF TAXATION.

increasing in every direction ; while expense in dress
and expense in building — those unfailing criteria of
wealth in the upper classes — were conspicuous, the one
in those magnificent costumes where, as we see in por-
traits to this day, the courtier was rightly said to carry
sometimes ' the value of a manor ' on his back ; the
other in ' all that great bravery of building that set in
in the times of Elizabeth,' of which so many examples
still exist in our Elizabethan halls and manor-houses ;
and while the increase in drinking — that unfailing cri-
terion, alas ! of increase in means in the lower classes
in England, carried your English in potency of potting
above even ' your Dane, your German, and your swag-
bellied Hollander ' — briefly, while agriculture, internal
industry, and trade and commerce all combined in
advance, and everything else evidenced an increase of
riches, the ad valorem rate on property declined in
yield. In these last fifteen years of the reign — ' the
spacious times of great Elizabeth ' — all else expanded
save the total of the queen's subsidy roll. In short, such
a travestie of taxation took place, such a burlesque of
assessment was represented in the proceedings of the
commissioners for the subsidies, that in reading Bacon's
observations upon taxes, while we acknowledge their
correctness, they appear to have a force and felicity
beyond, perhaps, the intention of the author, when he
says : — ' He that shall look into other countries, and con-
sider the taxes, and tallages, and impositions, and assizes,
and the like, that are everywhere in use, will find that
the Englishman is most master of his own valuation and
the least bitten in purse of any nation in Europe/

1-30

PART HI.

DIRECT TAXATION UNDER THE STUARTS.

The old system of fifteenths and tenths and subsidies continued. Grants
to king James. The last fifteenths and tenths. Grant of five subsidies
to king Charles in 1628. Six subsidies for the northern army granted
in December 1640 and February 1641. The poll tax for the disband-
ment of the northern army.

FIFTEENTHS and tenths and subsidies in the old form
continued to be used under the Stuart kings, a fifteenth
and tenth, after the deduction of 6,000/. in relief of de-
cayed towns, yielding between 29,000/. and 30,000/. ;
a subsidy, now only about 70,000/. A grant from the
clergy always accompanied a grant from the laity, and
was confirmed in the usual manner by parliament. A
clerical subsidy of 4s. in the pound continued to produce
about 20,000/.

The first grant to king James, made by the parlia- isos.
ment that so narrowly escaped the gunpowder plot,
consisted of six fifteenths and tenths and three subsidies
from the laity, and four clerical subsidies ; l the next,
made after the remonstrance against the impositions and IGIO.
Salisbury's declaration of the king's intention to revoke
those that resembled internal taxes, consisted of a single
fifteenth and tenth and one lay and one clerical subsidy.2
In 1620 there was a grant, for assistance to the new
king of Bohemia, of two lay, and three clerical, subsi-
dies ; 3 and in 1623, after the abolition of the monopo-

1 3 Jac. I. cc. 25, 26. 2 7 Jac. I. cc. 22, 23.

3 IS Jac. I. cc. 1, 2.

160 HISTORY OF TAXATION.

lies, the king received three fifteenths and tenths and
three subsidies from the laity, and four subsidies from
• the clergy,1 towards the expenses of the preparations
for war with Spain about the treaties for the marriage
of Charles and the Infanta and the restitution of the
Palatinate.

The fifteenths and tenths granted in 1623 proved to
be the last ; for though, subsequently, in the first parlia-
ment of king Charles, after two lay and three clerical
subsidies had been granted,2 a motion was made to in-
crease the grant by the addition of two fifteenths and
tenths, the motion was rejected ; and the grant of three

1626. fifteenths and tenths made in the next parliament was
not passed into law before the dissolution.

After the disappearance of the fifteenth and tenth
from the fiscal list, in which it had occupied so pro-
minent a position since the settlement of 1334, the
subsidy still continued to be used ; and in June 1628,
after the repression by the Petition of Eight of the
attempts to collect revenue by means of semi -com-
pulsory gifts, benevolences and loans, five lay and five
clerical subsidies were granted to the king,3 for Buck-
ingham's intended expedition to Eochelle in his duellum
with Eichelieu.

1629-40. While government was carried on without a parlia-

ment, the place of subsidies in the tax list was occupied
by the king's ship-writs ; but after the suppression of
that form of exaction in the fifth parliament of the king,
the old form of taxation was revived. Two subsidies

1 21 Jac. T. cc. 33, 34. 2 1 Car. I. cc. 5, 6.

3 3 Car. I. cc. 6, 7.

THE POLL TAX OF 1641. 161

were granted for the relief of the army and the northern
parts of the kingdom on December 10, and two more
on December 23.1 These were accepted by the king
in February, 1641, and two more were granted on the
20th of that mouth.2

In all, the six subsidies w^ould produce about
420, OOO/. ; but this money came in slowly. In July a
poll tax was voted, as a more ready means of obtaining
the money required for the disbanding of the northern
army ; and speedy payment was urged in a proclama-
tion issued by the king.3

This tax was charged upon persons ' according
to their ranks, dignities, offices, callings, estates, and
qualities,' as follows : — For every duke, 100/. ; marquess,
SO/. ; earl, 60/ ; viscount and baron, 40/. ; knight of
the bath, 30/. ; knight bachelor, 20/. ; esquire, 10/. ;
every gentleman spending 100/. per annum, o/. ; per-
sons having an income of 50/., 40s. ; 20/. per annum,
5s. ; 10/. per annum, 2s. ; 5/. per annum, Ls. ; with
a poll tax of 6cL for all other persons.4 It produced
about 400,000/.

1 Com. Jour. 11. 2 16 Car. I. cc. 2, 4. 3 Foedera, xx. 463.

4 16 Car. I. c. 9. From Best's Farming Book, p. 93, we learn that in
Elmswell, in Yorkshire, which was assessed to a subsidy at 10/. in bonis,
the poll was assessed as follows : — ' There was 51. 13*. 6d., whereof the
lord of the manor paid o/. la. ; eight of his servants, 4s. ; AYilliam White-
head Is for his land, and Is. 6d. for his three children. All the rest of
the farmers in the town paid only per poll, 6d. for themselves, their wives,
and as many of their children as were above sixteen years of age. The
assessors in every town were made also collectors of all such sums as were
to be gathered within their several towns and const abler ies, and were
assigned to pay the said moneys at the commissioner's house, some at
one commissioner's house and some at another.'

VOL. I. M

3G2 HISTORY OF TAXATION.

Summary.
DIRECT TAXATION, 1334-1642.

1334. Settlement of the 15th and 10th.
1371. Novel tax on parishes.
1377-80. The episode of the poll taxes.

Return to 15ths and lOths.

1404 \

& [ Special taxes on landowners.
1411.)

1428. Tax on inhabitant householders and knights' fees.
1435 \

& [ Graduated income tax tried.
1450.)
Return to 15ths and lOths.

1463 i

<fc [ Attempts to reform taxation end in failure.
1472.)

Return to 15ths and lOths.

1488. The ' new found subsidy ' leads to slaughter of the earl

of Northumberland.

1513. Poll tax yields one-third the amount expected.
— 14. A subsidy granted with a 15th and 10th.
1514 *

to [ Subsidies and 15ths and lOths granted together.
1642.)

1547. Curious subsidy on sheep and wool.
1588. Four 15ths and lOths and two subsidies granted

together against the Armada.
1601. Prosperity after the Armada. Eight 15ths and lOths

and four subsidies granted together.
1623. The last 15ths and lOths.
1640-1. Grant of six subsidies.

1641. Poll tax for disbanding the army.

163

CHAPTER II.
THE DUTIES AT THE PORTS.

PAET I.

THE DUTIES AT THE PORTS DURING THE HUNDRED YEARS'
WAR AND THE WARS OF THE ROSES.

1334—1485.

Increased yield in the reign of Edward III. The taxation of wool.
Revival of the Maletoute. Negotiations with the merchants. Con-
test for the prerogative of taxing wool with the consent of the mer-
chants ends in a parliamentary grant of the subsidy. Similar contest
regarding tunnage and poundage. Practical settlement of the
revenue. Chaucer controller of the customs in London. The officers
of the customs. The corket. Life grant to Richard II. and to
Henry V. The yield in ]421. Grants to Henry VI. The yield,
1431-3. Frauds in the customs. Life grant to Henry VI., to
Edward IV., and to Richard III.

IN the fiscal records of subsequent times reference is
frequently made to the reign of Edward III. as the
golden age of the port duties, the time when they pro-
duced ' great and notable sums of money.' According
to popular belief at the time, the wealth of Edward
was derived from six millions of gold manufactured for
him in the Tower of London by the famous Eaymond
Lulli, the alchemist, from which were coined the nobles
of Eaymond. But these nobles indicate the true
source of the wealth of the king in the stamp which
they bear, on the reverse, of a ship to signify ' the
power of the sea.' Having the dominion of the sea,
Edward was able to keep clear the passage for our

M 2

104 HISTORY OF TAXATION.

sacks of wool to Flanders, our principal customer ; and
from this wool we derived our new wealth, as our
enemies clearly saw, who would bid us alter the stamp
on the noble, and ' for the shippe sette a shepe.' l

Wool and leather, the principal products of England,
which continued to be a land of flocks and herds, were
what she had to give in exchange in the new commerce
that sprung up after the crusades. For new ideas of
distance and of the facilities of communication had been
diffused by the crusaders who returned from the east.
New requirements had arisen, and many luxuries had
slipped into the list of necessaries among the rich ;
sugar, for instance, which, first tasted by the crusaders
on the plains of Tripoli, now began to displace honey
as a sweetener for food in rich households ; and cinna-
mon and the other spices that proved so useful for
flavouring the ale of the period, which was drunk new,
and for consumption with the salted meat of the winter
store ; while the precious stones and pearls of the east,
richly chased armour, silks, and the fine fabrics of
the east were all in great demand in that age of mag-
nificence in dress. The revenue of Edward from taxes,
as opposed to demesne and the incidents of the feudal
tenures, was mainly derived from wool ; the receipts
from other exports and imports, if we except wine,
were comparatively small. When, therefore, we speak
of a large revenue from port duties in this reign,
it should always be borne in mind that, as ex-
ported native wool was the chief contributory, this
revenue was, to a great extent, in effect, a revenue

1 The Libel of English Policy, Political Poems and Songs, ii. 159.

THE SUBSIDY OF WOOL, SKIXS AND LEATHER. JO-J

from a tax on the owners of sheep-walks and sheep-
farms.

In the reign three new sources of revenue at the
ports were opened from subsidies or grants in aid of

(1) Export duties on wool, skins and leather, with an
outrider or complementary duty on exported cloth ;

(2) Tunuage, an import duty on the tun of wine ; and

(3) Poundage, a duty, ad valorem, on goods, exported
or imported, other than the before-mentioned special
subjects of duty. These subsidies, it should be borne
in mind, were distinct and separate from the ' ancient
customs ' and the ' new or small customs ' on the goods
of strangers.

The parliamentary grant of the subsidy of wool,
skins and leather originated in the circumstances fol-
lowing.

Five years after his accession to the throne, in
1332, Edward placed his hand upon the sack of wool,
when by the advice of the magnates he issued an
ordinance for the collection of a subsidy from the
wool of denizens. This was recalled in the following
year, but the merchants appear to have granted a
subsidy on wool, skins and leather, which was subse-
quently superseded by royal ordinance.

In 1336, when preparations for war with France
commenced, the export of wool was prohibited by
royal letters, in August, and a subsidy was granted, of
'21. the sack from denizens, and 31. the sack from aliens.
In the next year the export of wool was prohibited by
statute until the king and council should determine
what should be done with it. The kins and council

166 HISTORY OF TAXATION.

authorised an impost ; but this subsequently formed
the subject of complaint as a maletoute, and even-
tually, in 1340, was abolished by the king, on the
grant by parliament of a subsidy of 21. on every sack
of wool, 300 woolfells, and last of leather.

The subsidy was only for a year and a half ; but
after the expiration of the grant, was continued by
the king, by agreement with the merchants. And
this, as a maletoute, formed the subject of complaint by
the commons in 1343. * It was answered for the king
that the additional toll did not affect the producer, be-
cause the price of wool was at this date fixed : the toll
touched the wool merchants only. In this view, on the
augmentation of the price of wool in the different coun-
ties of the kingdom, the lords and commons, with the
consent of the merchants, granted an additional duty of
405. the sack on wool, as a subsidy, for three years.2

In 1344, the repeal of the ordinances fixing the
price of wool 3 altered the position of the wool-growers
of the kingdom. The price now became a matter of
agreement, a subject of bargain between buyer and
seller. The seller felt the immediate incidence of the
tax. And henceforth on every occasion of the renewal
of the subsidy we find the commons opposing and the
merchants willing to sanction, the grant.

1 Meanwhile, in 1339, the lords had granted the tenth sheaf, fleece
and lamb from their demesnes for two years ; and the commons, 30,000
sacks of wool. And in 1340 the king had had a grant of 20,000 sacks
of wool, and from the lords and knights of counties, another grant of the
ninth sheaf, fleece and Iamb for two years, which had been cancelled, in
1341, on the grant of 30,000 sacks of wool.

'-' ' De chescun sak de legne que passera.' — Par. Rolls, ii. 138.

3 18 Edw. III. st. 2, c. 3. All persons may buy wools.

DUTIES ON EXPORTED CLOTH, 1347. 167

Iii 134G, the subsidy was renewed for two years,
and in 1347 duties were imposed upon cloth of dif-
ferent kinds. Edward had improved this home manu-
facture, if indeed he did not practically start a home
manufacture, by the introduction into the country of
skilled weavers from Flanders ; and the new duties,
though the cause of considerable complaints, were con-
firmed to the king on the ground that it was reason-
able he should have the same profit from cloth
made in the kingdom and exported, as from wool
exported, according to the total amount of cloth made
from a sack of wool.1 There were two rates — for
merchants denizens, and for merchants strangers. For
denizens : — For every cloth, 14J. ; for every cloth of
worsted, Id. ; and for every lit, lOd. For strangers :
— For every cloth, 2 It/. ; for every cloth of worsted,
\\d. ; and for every lit, Ibd.

In 1348 the subsidy of wool again formed the
subject of complaint from the commons. They urged
that the 60,000/. a year it produced came out of the
pockets of the landowners, because the merchants
simply gave, in consequence of the subsidy, so much
the less for every sack of wool. The tax was, there-
fore, a tax on the produce of land — in short, a land
tax and not a tax on the merchants. And, eventually,
they made their grant of fifteenths for three years
upon the condition that the subsidy of wool should not
be renewed, and that, for the future, no such grant
should be made by the merchants.

A long contest followed as to the exercise of the

1 Par. Rolls, ii. 168.

168 HISTORY OF TAXATION.

prerogative of the king to levy an impost on wool in
the hands of the merchants, with their consent and
without a parliamentary grant ; and the dispute was
settled, in 1362, in a manner resembling the settlement
of the contest about the maletoute in 1297. The lords
and commons granted a subsidy of 20*-. on the sack of
wool and 300 woolfells and 40s. the last on leather, for
three years : the king accepted the grant and gave his
assent to an enactment prohibitory of the imposition
of a subsidy on wool without the assent of parliament.
But notwithstanding this arrangement, the sub-
sidy was subsequently increased in amount,1 and the
enactment against imposts upon wool without the
assent of parliament had to be repeated in 1371.

Origin of Tunnage on Wine and Poundage on Goods.

Meanwhile the royal prerogative had also been
exercised in imposts upon wine and other merchan-
dise, with the consent of the merchants, and without
any parliamentary grant.

The practice had commenced in 1347, when Lionel
of Antwerp (Clarence), guardian of England, imposed,
in council, by agreement with the merchants, a toll of
2s. the tun on wine, and Qd. in the pound on goods,
as a convoy tax, for the purpose of paying the wages
of ships of war required for the protection of traders.
And this increased premium for insurance in a time
of great risk formed the first of several similar grants

1 In 13(55 it was doublod — making the rate 40,?. on wool and 41. on
leather— for three years. In 1308, II. 6s. 8d. on wool and 41. on leather
•was granted for two years.

ORIGIN OF TONNAGE AND POUNDAGE. 169

resulting from negotiations with the merchants as
opposed to parliamentary grants.

In 1371, when the native merchants had consider-
ably extended their business, parliament took up this
question as they had taken up that relating to the
wool merchants, and granted to the king a subsidy of
25. the tun on wine and a poundage of Qd. on imports
and exports, excepting wool and skins, ' for the safe
and sure conduct of the ships and merchandize coming
inwards to this country by sea and passing outwards.'
But this subsidy, granted only for a limited term, was
allowed to expire in 1372, when Parliament renewed
only the subsidy of wool and skins. The Prince of
Wales, the Black Prince, who had returned from the
continent in the previous year, now took up the ques-
tion. After the knights of the shire had received their
conge and departed, the city and borough members
were by his order retained. An assembly was held
in a chamber near the White Chamber, the prince and
several lords being present, and the city and borough
members, ' having regard to the perils and mischiefs
that might happen to their ships and merchandize by
the enemy at sea,' renewed, as it was suggested that
they should, the subsidy of tunnage and poundage of
the previous year.1

1 Par. Rolls, ii. 310. In collection of this poundage, the fishermen of
the Eastern coast were required to pay Qd. in the £ value on their fish
caught and brought home, as for so much ' merchandize or goods i»»-
ported' ; and it became necessary to issue writs to the collectors of the
poundage, stating that it was not the intention to tax fish caught in the
sea and not exported, and accordingly that they were not to charge the
said fishermen. Writs to the collectors of the subsidy in the ports of
Ilolkam, "Welles, Blakeneye, Wyvetou, Clave. Salthous, Skiryngham

170 HISTORY OF TAXATION.

This separate negotiation for tunnage and pound-
age with the city and borough members was not more
to the liking of the lords and commons than had been
the separate negotiations with the wool merchants, or
with the merchants dealing in wine and other mer-
1373. chandise. In the next year they took the matter
into their own hands by granting tunnage and pound-
age for three years, and the subsidy was renewed in
1376 for another three years.

Thus commenced and became established for the
king, in the reign of ' the father of English commerce,'
as Edward III. has been termed, a revenue at the ports,
additkmjLHojhe 'jcustoms,' frojm^jyyd^^granted to the
king by parliament and accepted by him as a subsidy or
grant in aid ; the reason for, or basis of, the grant being
the counter-obligation of defending the merchant coming
and going from the wool pirates and other robbers of
the sea. The whole arrangement amounted to a com-
promise settling the toll to be taken by the king at his
ports by way of premium for insurance of the mer-
chants' venture.. . The amount was not excessive, but
moderate, and when we bear in mind the necessities of
the king, there is reason for congratulation that the
importance of wool to the landowners united them
with the citizens and burgesses in insisting upon a
practical limitation of tolls on commerce, an arrange--
ment which proved as beneficial to this kingdom as
the excessive taxation of the merchants by Philippe de
Valois, Edward's rival, proved detrimental to the in-

and Croumere. Foedera, Record edn. iii. part ii. 1004. This was, pro-
bably, the origin of the person rees exemption in the later subsidy Acts.

SETTLEMENT OF THE CUSTOMS SUBSIDIES. 171

terests of France. Henceforth the kings of England had
practically a permanent revenue by successive parlia-
mentary grants of TUNNAGE on wine and POUNDAGE on
goods, as well as SUBSIDIES ON WOOL, SKINS AND LEATHER.

At this date we see Geoffrey Chaucer sitting at the Chaucer.
receipt of custom, taking such fees as previous comp-
trollers of the custom and subsidy of wool, woolfells and
leather in the port of London had been accustomed
to receive, writing all official accounts with his own
hand, continuing in residence and performing his duties
personally, and retaining in his custody one of the two
parts of the seal termed ' corket.' He was appointed
comptroller in 1374.1

The COMPTROLLER was one of the three ancient offi- officers of
cers of the customs ; the others being the CUSTOMER and toms.
the SEARCHER. The customer received the duties ; the
comptroller (coutrarotulator) enrolled the payments at
the custom house, and thus raised a charge against the
customer ; while, the searcher received from the cus-
tomer and the comptipller the document authorising
the landing of goods, which was termed the WARRANT,
and, for exportation, the document authorising the ship-
ment of goods, which was termed the CORKET ; and
thereupon allowed the goods mentioned in the docu-
ment he received to be lauded or shipped, as the case
might be.

The corket was so termed from the words at the The
end of the document, abbreviated. It ran —

' Edwardus, omnibus ad quos, &c., salutem. Sciatis,
quod A.B. nobis solvit in portu nostro London, custu-

1 Foedera, vii. 3S.

172 HISTORY OF TAXATION.

mas nobis debitas pro tribus saccis lanae, quo quietus
est,' and was signed, in attestation, by the collector or
customer and the comptroller of the customs in the
said port and dated. A.B. has paid the customs due to
us for three sacks of wool, by which he is quit. ' Quo
quietus est ; ' * Quo quetus est ; ' Coketus est.'

' Quietus est ' was the form of acquittance in the
entries on the Exchequer Eolls, where, after the recital
of a payment, the entries usually conclude with — ' Et
quietus est,' or, shortly, ' Et Q. e.'

Subsidies on wool, skins and leather and tunnage
and poundage were continued during the reign of
Richard II., but with every precaution to prevent this
all-important source of revenue — ' de quoi le greindre
profit que le roi prent eri son royaulme sourde,' — from
passing into the category of ' customs.' In this view
the grants were, at first, limited to terms certain ; for
instance, in 1381, the renewal was for less than a year ;
there was an interval of a week, ' lest the king by
continual possession of the said subsidy might claim it
1397. as of right and custom.' l And when at last, in 1397,
the king received a grant of the subsidies for life, it
was accompanied with a proviso that the grant ' should
not be made a precedent in the time of his successors.' 2

The yield of the revenue at the ports kept up fairly
during the reign of Richard, but fell off in the reign of
Henry IV., partly in consequence of frauds committed
by, or with the connivance of, corrupt collectors, and
in 1411 was estimated at 30,000/.3 This king did not

1 Par. Rolls, iii. 104. " Ibid. iii. 114, 368.

3 Ordinances, ii. 7. Stubbs, Const. Hist. iii. (55.

SUBSIDIES XOT TO BECOME 'CUSTOMS.' 173

receive any life grant of the subsidies ; but a life grant
was made to his successor, in 1415. after the victory of
Azincourt, as follows : for wool and woolfells, from
denizens '21. 3s. 4d. ; strangers, 31. ; and for leather, the
last, from denizens, 21. 3s. 4c?. ; strangers, 51. 6s. 8d.
Tunnage at 3s. and poundage at 1-9., with an exemp-
tion in favour of imported wheat, flour, fresh fish, and
cattle (chescun manere de blee, floure, et pesson rees,
et bestiall entrant en le dit roialme).1

In 1421 the yield was as follows : — £

Small customs on wools ..... 3,976

Great customs ....... 26.036

Small customs on goods 2,438

Subsidy of tannage and poundage .... 8,237

Total . . 40,687

The subsidies were continued to Henry VI., at first,
by grants for stated terms ; and the yield from the
duties at the ports, inclusive of the customs and the
subsidies, was in the three years 1431—3 inclusive, as
follows :

1431 1432 1433
The custom of wool and small z. £

customs 7,780 6,996 6,048

The subsidy of -wools . . . 20,151 16,808 14,259

Tannage and poundage . . 6,920 6,998 6,203

Total . 34,851 30,802 26,510

1 Par. Rolls, iv. 64. The following Petition of the house of com-
mons embodies a remarkable suggestion for taxation. The date is 1420,
five years after Azincourt, when the fortune of England had reached the
zenith : ' most greatly lived this star of England.' ' To the most gracious
and puissant prince the duke of Gloucester, Guardian of England, the
poor Commons of England, &c., &c. : — Item, the said Commons pray,
that whereas our most sovereign lord the king and his noble progenitors
time out of mind (de tout temps) have been lords of the sea, and also by
the grace of God it happens that oar said lord the kin? is lord of the
sea-coast on both sides of the sea ( des costes d'ambeparties del meer), be it

174 HISTORY OF TAXATION.

The item 'great customs' in the return for 1421
includes the subsidy ; and the item * the subsidy of
wools,' in the returns for 1431-3 includes the greac
customs.

The account shows a falling revenue. The de-
crease was due, in the main, to frauds at the hands of
the officers of the customs. Blank forms of corkets —
' blankes escrows en parchemyn appellez blankes cok-
kettez ' — were kept sealed for use in order to deceive
the king of his customs ; a form of fraud for which, in
1433, the severe penalty was imposed of forfeiture of
goods and imprisonment for three years.1 And such
were the malpractices of the searchers, that another
officer called the SURVEYOR OF THE SEARCHER was ap-
pointed to act as a check upon him and prevent fraud
in allowing more goods to be shipped or landed than
were mentioned in the corket or the warrant. Lastly,
all ' customers, controllers of the custom, clerks, de-
puties, ministers, and their servants, controllers or sur-
veyors of searchers, and their clerks, deputies, ministers,
and factors, were forbidden to have ships of their own ;
to buy or sell by way or colour of merchandise ; to
meddle with freighting of ships, or have or occupy any
wharfs or quays ; or hold any hostries or taverns ; or
be any factors, or attorneys for any merchant, denizen
or alien, or be hosts to any merchant alien, under a
penalty of 40/., as often as they did the contrary.' 2

The tide-waiters and land waiters were, it may be

ordained, that from all strangers passing along the said sea, such tax for
the assistance of our said lord the king, shall be taken as to him may
seem fit, for the safeguard of the said sea. — Par. Rolls, iv. 126.
1 11 Hen. VI. c. 16. 2 20 Hen. VI. 1442, s. 5.

RATES OF THE SUBSIDIES. \~~>

mentioned, originally only servants to the searcher and
surveyor.1

In 1453 Henry VI. had, at last, a life grant of the
subsidies, at exceptionally high rates for wool, wool-
fells and leather.2 Tunnage at 3s., with double that
rate for sweet wine imported by strangers, and pound-
age at Is., with a double rate for tin exported by
strangers.

On granting the subsidies to Edward IV. for life,
after the battle of Hexham, which made him supreme,
parliament reverted to the lower rates for wool, skins
and leather. The grant was as follows : —

The Subsidy of Wool, Skins and Leather.

Denizens. Strangers.

£ s. d. £ s. d.

Wool, the sack . . .1134 368

Woolfells (240) . . . 1 13 4 368

Leather, the last . .368 3134

Tannage on Wine.

Wine, the tun, 3s., with double that rate for sweet
wine imported by strangers.

Poundage on Goods.

On exports and imports, Is., with a double rate for
tin exported by strangers.

The value of goods for poundage was still to be cal-
culated on the oath of the merchant : — the merchandises

1 Gilbert, Exch. p. 230.

Denizens. Strangers.

£ s. d. £ t. d.

* Wool, the sack 234 500

Woolfells 234 500

Leather, the last 500 568

—Par. Rolls, v. 228-9.

176 HISTORY OF TAXATION.

were to be valued ' after that they cost at the first
biyng or achate, by the othes of the merchantes or of
their servaunt.es biers of the said merchandises in their
absence, or by their letters the which the same mer-
charites have of such biyng from their factours, and in
noon otherwise ; ' l showing that, as yet, there was no
Book of Eates for the customs.

Eichard III. had a life grant of these subsidies,
at the rates granted to Edward, from the parliament
of 1484, which passed the Act against benevolences.2
And during the wars of the Eoses, a period of thirty
years from the first battle of St. Albans to Bos worth,
1455-85, the customs, though the yield fell off con-
siderably, formed the main source of revenue from
taxation.

1 Par. Rolls, v. 508.

2 On the last day of the session. Ibid. vi. 238-40.

177

PART II.

THE DUTIES AT THE PORTS UNDER THE TUDORS.

Life grants of the subsidies to the Tudor sovereigns. Additional duty
on malmsey in 1490. Commencement of the protective or mercantile
system. Yield of the customs revenue in the reign of Henry VIII.
Increase in the price of goods. Queen Mary's imposts. The book of
rates. Loss of the Calais duties. Enactments, in 1558, against
frauds in the customs. Queen Elizabeth's book of rates, 1586. In-
crease in the yield of the customs revenue.

ALL the sovereigns of the house of Tudor received
life grants of the subsidies on wool, skins and leather,
timnage, and poundage. 'Your noble great-grand-
father of worthy memory, king Henry VII.,' recites
the Act that embodied the grant of tunnage and pound-
age subsequently to James L, ' the noble king of famous
memory, king Henry VIII. ; the late king of worthy
memory, king Edward VI. ; the late queen Mary, and
the late renowned sovereign lady, queen Elizabeth, had
and enjoyed unto them, by authority of parliament, for
the defence of the realm and the keeping and safeguard
of the seas for the intercourse of merchandise safely
to come into and pass out of the same, certain sums
of money named subsidies, of all manner of goods and
merchandise coming into or going out of the realm.' 1

In addition to these, Henry VII. received, in 1490,
the seventh year of his reign, a grant of a special duty

1 Tunnage 3*. and poundage ]«., i.e. 5 per cent. Par. Rolls, vi. 268 ;
Gilbert, Exch. p. 286, and 6 Hen. VIII. c. 14 ; 1 Edw. VI. c. 13 ; 1 Mar.
sess. 2, c. 18; 1. Eliz. c. 20.

VOL. I. y

178 HISTORY OF TAXATION.

on malmsey l imported by any merchant stranger from
Crete. In this island, then called Candia, the Vene-
tians, who were the originators of the system of protec-
tion known subsequently as the protective or mercantile
system, and to whom the island then belonged, had
recently imposed new duties on wines of Candia laden
by Englishmen and in English ships. Our duty on
malmsey was retaliatory. Imposed at the rate of 185.
the butt, with a provision that every butt should con-
tain 126 gallons, and be sold for 4/., it was to continue
4 until the Venetians should abate their new impositions
of four ducats at Candy,' 2 and thus formed a first step
in the international war of tariffs which, in future years
adopted as a system, fills so large a space in the pages
of our fiscal history. As the butt in which wines of
this sort were imported contained half the amount of a
tun, the new duty amounted to a tunnage of I/. 16s.

An improvement in the yield of the port duties in
the first part of the reign of Henry VIII. was followed,
towards the close of the reign, by a considerable de-
crease : while the revenue continued to decrease in
relative value, in consequence of the general advance
in the price of all merchandise. When it is borne in
mind that between the date of the taking of Mexico,
in 1521, and the discovery of the mines at Potosi in
1545, no less than fifteen millions and three quarters,
it has been estimated, were added to the thirty-four or
thirty-five millions which, before that, constituted the

1 The duke of Clarence, it will be remembered, had, according to
Holinshed's story, been ' privilie drowned in the Tower ' in a butt of
malmsey, 1478. 2 7 Henry VII. c. 8.

DIPOSTS ON SHORT CLOTH AND WINE. 179

store of the precious metals,1 we may cease to look
further for an explanation of that advance in the price
of all merchandise of which bishop Latimer complained
in his sermon before Edward VI. at Saint Paul's,
January IT, 1548 : Not only had rent enormously
increased, as no one knew better than himself, the son
of a small farmer ; but also ' at merchants' hands no
kynde of ware could be had except we gave for it too
much,' that is to say, except at what appeared to him
to be an excessive price.

In these circumstances it might be expected that
some increase in the port duties would be made. Queen
Mary, with a view to secure the revenue from wool
and cloth, by order in council laid an impost upon
short cloth ; and, in 1556, increased, by impost, the
duty on sweet wine, to correspond with the increase in
the price of the wine. The old system of rating mer-
chandise for the poundage, upon the value as sworn
by the merchant, was superseded by a fixed valuation.
A book of rates was issued, in which were specified the
values at which goods of different sorts were to be
rated for the customs. This book was published pro-
bably soon after the capture of Calais by the due
de Guise, in 1558, when it became necessary to obtain
some compensation from the port duties in England
for the loss of the Calais duties.2

The publication of a book of rates was followed,
in the first year of the reign of queen Elizabeth, by
stringent enactments against smuggling and fraudulent
practices in the customs department. ' This ancient

1 Jacob. Pret. Met. ii. 53. 2 Gilbert, Excb. p. L

x -2

180 HISTORY OF TAXATION.

revenue,' the Act recites, ' annexed and united to the
imperial crown, had, in the time of Edward III. and
other the queen's most noble progenitors, amounted
to great and notable sums of money. Till of late
years many greedy and covetous persons did daily,
by conveying their merchandise out of creeks and

v «/ O

places where no customer was resident, or through the
negligence or corruption of the customer, searcher or
other officer, where they were resident, as well as by
divers other fraudulent, undue, and subtle practices and
devices,' import and export goods l without payment
or agreeing for the payment of the customs and sub-
sidies theretofore due. By these practices,' the Act
continues, ' the revenue had been much impaired
and diminished, to the great burden and charge of the
subjects, who, by occasion thereof, had of late years
been more charged with subsidies and payment for the
supplement of the said loss and damage than else they
should have been.' l

The report to the Venetian senate, of Michiel, the
Venetian ambassador to the court of queen Mary, on
the state of England, in 1557, is signally confirmatory,
as regards the customs revenue, of the recital to this
Act. This branch of the revenue, he writes, would
be very productive, considering the great amount of
imports and exports, if it were differently collected
and administered. The greater part is wasted in
donations or lost by the pilfering of those who are
employed ; for of 200,000/. and more which it is said
to produce annually in the common course, the fourth
1 1 Eliz., 1558, c. 11.

QUEEN ELIZABETH'S BOOK OF RATES.

181

part scarcely reaches the royal treasury ; the remainder
is consumed by the expenses of collecting and the
persons employed in the business.1

Queen Elizabeth followed the precedent in the reign
of her sister in a special impost set by her upon wines - ;
and later on in the reign, Oct. 1586, a new Book of
Eates was published. In this book, which referred
to the Act that granted tunnage and poundage to
queen Mary for life, and mentioned a former book of
rates, the various commodities were stated in alpha-
betical order, and valued according to the real price.
Arid about this time sir Thomas Smith, by whom the
revenue had been farmed, was called to account and
required to refund a part of the profits he had received,
and the revenue, which previously had been no more
than 24,000/., increased, in 1590, after the destruction
of the Armada, to 50,000/. This formed the com-
mencement of a rapid and continuous increase.

1 Ellis, Orig. Lett. vi. 217.

2 The following is an extract from a Table of English Imports, A.D. 1-570,
given in Hall, History of the Customs, vol. ii., Appendix : —

Description

Bulk

Value

Custom

Sub; Impost

£ s.

£ *.

£ •*.

French wines

150 tuns

1,450

25 0

375 0

Sack „

60 „

840

9 0

111 0

Bastard „

36 „

540

4 10

66 12

Rhenish „

30 awmes

3 0

— 15

The impost on French wine is 21. 10*. the tun. It is, therefore, not
surprising to find Shrewsbury asking (Letter to sir Walter Mild may,
chancellor of the exchequer, January 15, 1569-70) for a larger allow-
ance of wine without impost in consideration that his expenses are so
much increased by the Queen of Scots : ' Truly, two tuns in a month
have not hitherto sufficed ordinarily, besides that which is occupied at
times for her bathing and such uses.'— Talbot Papers.

182 HISTORY OF TAXATION,

PART III.

THE DUTIES AT THE PORTS UNDER THE STUARTS.

Life grant of the subsidies to king James. The difference between
these subsidies and the customs and imposts. Yield of the revenue
In 1604. Increase in the consumption of wine. The impost on
tobacco in 1604. The impost on currants. Bates refuses to pay.
The great, case of impositions— -Bates's case in 1606. The new book
of rates and new impositions in 1608. Other impositions in the
nature of internal taxes. Projects for taxes at this time. Dread of
excises. Remonstrance of the commons, in 1610, against the exces-
sive impositions. Cecil effects an arrangement, and a subsidy is
granted. Yield of the revenue in 1613. Appointment of Cranfield
as surveyor-general. Yield of the revenue in 1617 and in 1619.
Yield in 1623. On the accession of king Charles, the commons raise
the question of imposts. Limited grant of the customs' subsidies
rejected by the lords. Parliament is dissolved. Tunnage and
poundage are levied under order in council. The second parliament
in 1626. The committee of grievances. Parliament is dissolved.
The third parliament in 1628. The Petition of Right. It does not
touch the imposts. Remonstrance against the levy of tunnage and
poundage in 1629. Dissolution of the parliament. Yield of the re-
venue in 1635. The new Book of Rates. The Short Parliament, 1640.
The question of imposts is settled in the Long Parliament.

IN accordance with precedents which now extended
over the reigns of a long succession of sovereigns, a life
grant of the customs subsidies was made, in 1603, to
king James by his first parliament.

These subsidies were at the old rates — for wool,
woolfells and leather ; for tunnage, viz. os., with a
double rate for sweet wines imported by any merchant
alien ; and for poundage, viz Is., or five per cent, on
the value of merchandise exported or imported, with
a double rate for tin and pewter exported by any
merchant alien.

THE YIELD IN 1604. 1$3

Poundage was not chargeable in respect of goods
liable to subsidy duty, or wines liable to tunnage.
Cloth of native manufacture was allowed to be exported
duty free by any merchant denizen and rot born alien.
The time-honoured exemptions were continued for all
sorts of fresh fish, and bestial imported, and herrings
or ether sea-fish taken by a subject upon the seas and
exported by a subject. A merchant denizen shipping
goods in a carrick or galley was to pay duty as an
alien. And the value of goods for poundage continued
to be regulated by queen Elizabeth's Book of Eates.

The ' customs,' properly so called, continued pay-
able, the wine of strangers being liable to the duty of
butlerage, while that of denizens continued subject to
prisage.

In addition to these there were the IMPOSTS upon
short cloth and wines. The distinction between the
three kinds of toll at the ports is recognised in an Act
of 1605, which states as one of the reasons against any
grant by the king of a charter of incorporation for
merchants trading to France, the detrimental effect of
such a monopoly in regard to the ' customs, subsidies,
and other impositions.' 1

The yield of the revenue at the ports had increased
to about 127,000/. in 1604.

Wine now became one of the most fruitful contri-
butories to the revenue. The consumption had rapidly
increased of late years. Ale had gone out of fashion,
French wine was no longer considered only ' liquor for
a lord,' and 'our boys,' says a character in a play of
1 3 Jac. I. c. 6.

184 HISTORY OF TAXATION.

this date, * now carouse sack like double beer.' Sack
even came into fashion at court, and the best of sack
flowed into the country freely upon the opening of the
ports, in 1603, on the conclusion of peace with Spain,
from whence came the wine of Xeres (Span, Heres),
the basis of the famous sherris sack of Shakspeare's
plays.

Tobacco was now for the first time specially taxed.
Introduced into this country by Hawkins, it had been
brought into fashion by Kaleigh. But the king, who
detested the practice of smoking, endeavoured to write
it down in his ' Counterblaste against Tobacco;' and
this 'drugge of late years found out' formed the sub-
ject of one of his earliest imposts. This was at the rate
of Qs. Sd. the pound in weight, upon all tobacco from
Virginia, and was additional to the poundage to which
tobacco was liable under a general head in the Book of
Rates, which included 'all commodities not specially
rated.' And it was secured by pecuniary penalties
and the forfeiture of the tobacco, in case of non-
payment, and 'such further penalties and corporal
punishment as the quality of so high contempt against
the king's express royal commandment in this manner
published should deserve.' 1

The impost, which was farmed out, produced 5,000/.
in 1619. As may be surmised, it gave rise to a con-
siderable sale of ungarbled 2 and adulterated tobacco ;
and, in order to avoid it, the plant was cultivated in
England. 'The new crop had no great success ; for the

1 Commissio pro tobacco. Issued by lord Buckhurst, then earl of
Dorset, October 17, 1604. Foedera, xvi. 601. 2 Not cleansed by sifting.

THE IMPOST ON TOBACCO. 185

English, tobacco had small credit, as being too dull and
earthy ; ' : and it was subsequently prohibited, in order
to keep up the yield of the impost. All persons im-
porting tobacco were now compelled to take out a
license; the 'carrot' or 'roll' of the period was required
to be sold with a mark or seal thereon appointed for
the purpose;2 and in the result, the impost on this
' weed of late years brought into the kingdom with
other vanities and superfluities which come from beyond
seas,'3 produced in 1623 a revenue of 8,3SO/.

The Impost on Currants. Bates s case.

The impost on tobacco from the royal colony of
Virginia encountered no serious opposition, but another
impost, upon currants,. currans3 ' corinthsr'-4 or grapes of
Corinth, had not such an uninterrupted course. Currants
formed an important article in the Turkey and Levantine
trade, which had first come into the hands of English
merchants about a quarter of a century before this,
when queen Elizabeth granted a charter of incorporation
to sir E. Osborne and others to carry it on. In the
reign of the queen there had been a dispute regarding
an attempted impost upon currants; and a monopoly
for the sale of them had ranged among the later mono-
polies. The currant was, therefore, pigeon-holed at the
treasury, as we should now say, as an article to be taxed
on the first opportunity. The impost, in 1GO-4, was at

1 Bacon, Works, ii. 623.

2 Commissio specialis concernens le garbling herbae Xicotianae, April 7,
1620. Foedera, xvii. 190. A proclamation for restraint of the disordered
trading of tobacco, June 29, 1620. Ibid. xvii. 233-5.

3 Proclamation, June 29, 1620. 4 Stow, v. 257 ; Cap. xvii.

186 HISTORY OF TAXATION.

the rate of 65. the cwt., double the ordinary poundage,
to which it was additional ; and Bates, a Turkey mer-
chant, refused to pay it.

In lieu of resorting to extreme measures, the king
was advised to afford every facility to Bates to try the
question in a court of law. An information against
him, laid by the attorney-general, came on for hear-
ing before the court of exchequer in Michaelmas term,
1606. The case was argued at great length; and the
judges decided that Bates must pay the impost. ' The
matter in question was,' they observed, ' a matter of
state,' to be ruled according to policy by the king's
extraordinary power. All duties on merchandise are
the effects of foreign commerce ; but all affairs of com-
merce and all treaties with foreign nations belong
to the king's absolute power. He, therefore, who has
power over the cause, must have it also over the effect.
The seaports are the king's gates, which he may open
and shut to whom he pleases.' l

Bates was, therefore, unable to import currants ex-
cept upon payment of the impost. The impost con-
tinued to be levied, and was included, with the imposts
upon wines, in the farm termed the ' petty farm,' which
produced, in 1619, 38,505/.

Not long after the decision in Bates's case, the king,
whose extravagance in the enjoyment of his new-found
1608. wealth had exhausted the treasury, issued, after con-
sultation with the principal merchants, a new Book of
Bates or values of goods for the poundage, and not

1 The great case of Impositions. Lane's Reports, p. 22; Howell,
State Trials, ii. 371-534.

IMPOST ON CURRANTS. BATES'S CASE. 187

only 'rectified' the value of many articles of merchan-
dise which had considerably altered since the publica-
tion of queen Elizabeth's Book of Eates, but also,
fortified by the recent decision, considerably augmented
the imposts.

These touched merchandise at the ports, and the
measure was, if not precisely within the precedents in
previous reigns, at any rate within an extension of the
principle involved in those precedents. But other new
impositions of the king were in the nature of internal
taxes, as opposed to duties on merchandise at the ports,
and touched persons keeping victualling-houses and
alehouses and persons selling wine ; while a notable
imposition had been laid, of Is. the chaldron, upon sea
coal arising in Blyth and Sunderland.

Xow at this date all sorts of projects for new kinds
of taxes were under discussion. It was intended by
what was termed ' the Great Contract,' the result of a
plan of Cecil's for obtaining an addition to the revenue,
that, in lieu of the profits of the court of wards and
liveries and the grievous and detested prerogative of
purveyance, which were to be abolished, the crown
should have a settled permanent revenue of 200,OOOZ. ;
but from what source this amount could or should be
derived, was as yet an open question. The king, it
was well known, was an imitator of Henri IV., as he
had shown by his attempts to introduce into England
the manufactures of glass and of silk ] which the French

1 At the Epiphany Sessions of 1608, many thousands of mulberry
trees were sent down to Devonshire, ' for the relief of silke-wormes in
this countie,' to be divided among such of the landowners as chose to pay
three farthings apiece for them. — Hamilton, Quarter Sessions, p. 95.

188 HISTORY OF TAXATION.

king had established in France. And the success of
the excises in the Low Countries had directed special
attention to taxes of that description. It was, therefore,
conjectured that if new taxes were wanted, they would
probably be taken from the list of France,1 which con-
tained so many taxes oppressive to the poor, or from
the Dutch list. In short, there was in the country a
wide-spread feeling of fear that excises would be im-
posed upon the continental plan — the * meaner sort,' or
poorer class, dreaded the imposition of new taxes
' upon their ordinary victuals, bread, beer and corn, or
their handy labours.'

In these circumstances the commons presented, in
1610, a petition of remonstrance to the king on the
subject of the impositions, as excessive. ' Your Majesty
hath lately,' they said, ' and in a time of peace, set
both greater impositions and far more in number than
your ancestors ; ' and in particular they complained of
the impositions that involved the principle of internal
taxation, and, in chief, of the tax on coals at the pit ;
considering c that the reason of this precedent may
be extended to all commodities of this kingdom.' 2
From such a commencement, * impositions might be
extended to commodities which, growing in the king-
dom, are not transported, but uttered (that is, put out,
retailed) to the subjects of the same.' In short, there
was, in their opinion, reason to fear the imposition in
England of the continental excises.

1 It was from Sully's measures that the ' tariff of honors ' subsequently
introduced was copied, see page 209.

3 The three patents particularly complained of — 1, that of the inns
and hostelries ; 2, that of the alehouses ; and 3, that of gold and silver-
thread wire— were revoked in 1620.— Par. Hist. i. 1226.

CRANFIELD'S REFORMS IX THE CUSTOMS. 189

Dorset, who, as lord treasurer, was responsible for
the new Book of Eates, was no more ; but the younger
Cecil, now earl of Salisbury, who had succeeded him
iii May in the preceding year, at once grasped the
difficulty of the position. The Book of Eates, he said,
had been the result of advised counsel first taken by
those in office, and ' divers conferences first had with
many of the principal merchants of all companies, and
with their assent and allowance ; ' and, as a fact, the
impositions were not as burdensome as generally was
conceived. But, as regards the other impositions, they
had been imposed upon erroneous advice, and the king
would abolish them, except that touching sellers of
wine, which would be retained until its expiration, as
granted in favour of a ' great person of great desert ' —
that is to say, the duke of York.

After these concessions, the commons passed the
Bill for a fifteenth and tenth and a subsidy.

The statement of the lord treasurer l regarding the
nature of the increase made in the port duties, seems
to be borne out by the revenue returns ; for, in 161 3,
the yield advanced to only a little over 14S,000.2 The
cause of the increase observable in the yield in the sub-
sequent part of the reign is to be found in the increase
of commerce and an improved system of collection.
In 1615, Cranfield was, through the influence of Buck-

1 On the death of Salisbury in May 1612, the treasury had been, for
the first time, put in commission.

2 148,074/. Of this, 109.572/. was collected at the port of London ;
61,3221. from exports, and 4S,2oOl. from imports ; while of the 38,502/.
collected at the outporte, 25,4 72 /. was for exports, and 14,030£ for im-
ports.

190 HISTORY OF TAXATION.

ingham, appointed surveyor-general of the customs.
Originally, he had been an apprentice in a merchant's
office, where he had acquired a special knowledge of
the business of merchants and the manner in which
frauds were practised at the custom-house. This en-
abled him to take precautions with such advantage
to the revenue that the yield amounted, in 1617, to
190.000/. ; and in 1619 to 284,000/.1

But the practice of taking fines upon renewal of
the farm leases, detracts from the value of this return
as an index of the amount received from the port
duties ; for instance, in this very year, when the sub-
sidy and imposts of the French wines were let to the
farmers of the petty farm for three years, the usual
term of a customs' lease, 50,000/., was paid as a fine ; 2
and indeed, Cranfield, now earl of Middlesex, was
turning his knowledge of tricks at the custom-house to
his own advantage; in 162], he obtained a surrender
of a lease of the impost on sugar, granted for three years
in 1620 at a rent of 5,666/. 13s. 4d. ; obtained a new
lease from the king to two of his servants for his use,
at 2,000/. per annum ; let the impost to farmers, at
6,000/. per annum, and pocketed the difference.3 This
formed one of the articles of accusation against him

1 We have now something like a detailed account of the produce of
the revenue at the ports. Of the total, 284,0007., the great customs and
silks, which were included in the 'great farm,' produced 156,0007.;
wines and currants, which were included in the ' petty farm,' as hefore
stated, 38,5057. ; the new impositions, 57,3Q87. ; alum, 10,0007. ; sea coals,
6,3007. ; the sugar farm, of the impost on sugars, 5,0007. ; the tobacco
farm, a similar amount; unwrought cloths, 1,0007.; the three pence on
strangers' goods, 3,0007. ; and other items, including butlerage, and the
old drapery, lesser amounts. See Gardiner, Charles I.

2 Par. Hist. i. 1417. 3 Ibid. 1457 E.

INCREASED YIELD AT THE POETS. 191

in May 1624, when for various malpractices he was
deprived of office and sent to the Tower.

Meanwhile, in 1620, the king had, by warrant,
enforced the collection of what were termed the ' pre- /
termitted customs ' on the exports of aliens and rough
woollens of denizens ; l and, in July 1623, the yield of
the revenue had advanced to over 323, OOO/.2

A consideration of this increase in the revenue,
which tended to render the king independent of parlia-
mentary aid, more, perhaps, than the increase in the rates
of duty and the new imposts, induced the Commons to
seize the opportunity offered by the accession of Charles
to the throne to raise the question of imposts in the
widest form. A desire to hold the purse-strings, more
than any oppression by taxation, or the alleged neglect
of the king to perform his part of the bargain and
safeguard the seas,3 prompted them to make, in lieu
of the usual life grant of the subsidies to the king at
the commencement of a reign, only a limited grant, for
a single year. But the Lords refused to alter the prac-
tice established by precedents which now ranged over
a hundred and seventy years, and declined to pass the
Bill in which this limited grant was embodied. And
soon afterwards, in consequence of the visitation of the
plague hi London, the parliament was transferred to

1 Hall, Customs, i. 175.

2 323.642/. ; of which the great customs and silks yielded 160,000/. .
the \vines and currants, 43,450/. ; the new impositions, 61,4727. : preter-
mitted customs, 23,269/. ; alum, 9,0001. ; sea coals, 8,3301. ; sugar, 2,000/. ;
tobacco, 8,380/. ; unwrought cloths, 1,000/. ; the threepence on strangers'
goods, 2,794/. ; and other items, smaller amounts. — Gardiner, Charles I.
11 ; Appendix, 344.

3 Speech of sir Walter Erie, member for Dorsetshire.

192 HISTORY OF TAXATION.

Oxford, and there was dissolved in August, without
having passed any Act for the customs' subsidies.

Without the revenue from this source, the ordinary
government of the country could not have been carried
on ; and, on the ground that this revenue formed an
income which had ' constantly continued for many ages,
and was now a principal part of the revenue of the
crown, and was of necessity to be so continued for
the supportation thereof,' the king was advised to con-
tinue to levy it under order of council by royal warrant,
' until such time as by parliament, as in former times,
it might receive an absolute settling.' This, accordingly,

O O O •/ *

was done, in the form ordinarily used for imposts.1

In the second parliament of the king, which met in
February, 1626, a committee of grievances, appointed
by the commons, reported against the practice of
impositions and the levy of tunnage and poundage
without the authority of parliament ; but this parliament
was dissolved in June, in consequence of the refusal of
the commons to grant supplies and their prosecution
of the impeachment of Buckingham.

The levy of compulsory gifts, benevolences and
loans engaged the more immediate attention of the
next parliament, which met in March, 1628, and
eventually the king assented to the condemnation, by
the Petition of Eight, * of all such attempts to enforce,
by means of any tax,' a word which, as then used,
was synonymous with assessment, ' contributions from
the subject, without the common consent by act of
parliament,' and received from parliament a grant of

1 Foedera, xviii. 737 ; xx. 118.

TEE QUESTION OF IMPOSTS, 1G25-41. 193

five subsidies. But the Petition of Eight did not directly
touch the impositions, and in answer to a further re-
monstrance against the levy of tunnage and poundage
without the consent of parliament, the king stated that
he had 'never meant to give away, and could not
possibly do without this revenue,' and the parliament
was dissolved on March 10, 1629.

During the eleven years of personal government 1629.40.
by the king without a parliament which followed, the
collection of tunnage and poundage was continued
under royal warrants ; and in 1635 the revenue had
increased to SSOjOOO/.1

In this year a new Book of Eates was issued, ' for 1635.
the better balancing of trade in relation to the imposi-
tions in foreign parts upon the native commodities of
the kingdom,'2 which added about 70,000/. to the
revenue ; and subsequently the Book of Eates was
altered in various items of charge.3

The dissolution of the short parliament, which met
on April 13, 1640, on May 5, in consequence of the
refusal of the Commons to proceed at once to the
question of supply, left the question of the right to
levy duties at the ports to be settled in the fifth
parliament of the king, which met in November.
Eventually, the king gave his assent to a Bill for a

1 The great customs and silks produced 150,000/. ; wines and currants,
G0,347/. ; new impositions, 5-3,091 /.; pretermitted customs, 1 7,607 /.;
alum, 11,000£ ; sea coals, 8,3001. ; sugar, 2,000/. ; tobacco, 10,000/. ; un-
wrought cloths, 1000/. ; three pence on strangers' goods, 2,88-3/. ; new-
impositions on lead and wine, 9,500/. ; and other items, lesser amounts.
See Gardiner, Charles I.

2 Lord Keeper Coventry to the privy council in May.

3 Foeder.i, xx. 1 Ix

VOL. I. O

194 HISTORY OF TAXATION.

grant of tunnage and poundage for two months ; and
thenceforth the subsidies were continued from time to
time by Acts passed for the purpose.

The increase in commerce raised the yield in 1641
to little less than half a million.1

Summary.
THE POET DUTIES, 1334 to 1642.

1347. Duty on exported cloth, in compensation for loss on wool.

1353. Legal confirmation of the 'new' customs.

1362. Long contest for an additional duty on wool ends in the

grant of a subsidy from wool, skins and leather, for

safeguard of the seas.
1373. Similar contest regarding wine ends in a grant of tun-

nage on wine and poundage on goods for the same

purpose.
1397. Life grant of the subsidies, including tunnage and

poundage, to Richard II.

Life grants to successive kings and queens.

1490. Special additional duty on malmsey.

- Increase in the export of cloth, the value of wine, and

the price of merchandise.
1553-8. Queen Mary's imposts on short cloth and on wine. The

Book of Eates.

Queen Elizabeth's impost on wine.
1586. New Book of Eates.
1590. Increase in the revenue, after the Armada, from in-

creasing commerce.

1604. Imposts on tobacco and currants.
1606. Bates's case— the ' great Case of Impositions.'
1608. New Book of Eates. Increased imposts.
1610. Remonstrance of the commons against the imposts, as

excessive.

1 Roberts, Treasure of Traffic, published in 1641 ; Anderson, Com-
merce, ii. 391 ; Sinclair, Hist. Rev. i. 260.

SUMMARY. THE PORT DUTIES. 195

1615. Cranfield increases the revenue by his reforms.

1620. Collection of the ' pretermitted customs.'

1623. Great increase in the yield, in consequence of increasing
commerce.

1625. The commons raise the question of imposts. Bill grant-
ing the customs subsidies for a year only, rejected by
the king.

1625 to) The port duties are levied without any parliamentary
1641. J grant.

1635. New Book of Bates.

1641. Parliamentary grant of the customs subsidies including
tunnage and poundage, for two months, accepted by
the king.

Approximate Yield of the Port Duties.

In 1590 . . £50,000
„ 1604 . . 127,000
„ 1613 . . 148,000

In 1619 . . £284,000
„ 1623 . . 323,000
„ 1635 . . 350,000

o 2

196 HISTORY OF TAXATION.

CHAPTER III.

EXACTIONS BY WAY OP BENEVOLENCE AND BY MEANS OF
MONOPOLIES. THE TARIFF OF HONORS.

1. Benevolences.

Popularity of Edward IV. with the towns. His demands for benevolences.
The benevolent widow. His gentle fashions towards the rich citizens.
The statute against benevolences. The benevolence of 1491. 'Mor-
ton's fork.' The ' shearing or underpropping ' Act. Another bene-
volence in 1504. The ' amiable graunte ' of Henry VIII. Another
benevolence in 1545. Gifts to queen Elizabeth. A hearty benevo-
lence. Benevolence levied in 1614 after the dissolution of ' the add!ed
parliament.' Another in 1622, for the Palatinate. Suppression of
forced loans and benevolences by the Petition of Right.

EOYAL exactions by way of benevolence resembled the
irregular demands for assistance made, on occasion, in
former times, to the tenants of demesne, until tallage
was superseded by a system of general grants made in
parliaments in which the cities and towns were repre-
sented. In the reigns of the kings of the House of
Lancaster, the king had drawn largely from the vast
resources of a church which had acquired by various
means a large portion of the lands of the kingdom.
The popularity of Edward IV. in London and the
towns made him successful in his applications for aid
to the rich bourgeoisie. It was not a novel means of
obtaining revenue whenever a king's popularity justified
the attempt, and the importance demands for benevo-
lences now assumed is mainly interesting as marking a
considerable increase in riches of the merchants and

THE RICH WIDOWS BENEVOLENCE. 197

trading class. It was fortunate for them that the
attempt made in 1463 to obtain a new roll of the names
of persons possessed of property l failed to succeed ;
for the king, later on in the reign, drew considerable
sums of money from the rich persons of their class, by
demands for assistance from their well-filled coffers.

Sometimes he applied, personally, to the rich for
aid ; sometimes by letters, and sometimes, by means of
commissioners, in the manner used in former times for
the tallages on the tenants of demesne. The first
method is amusingly illustrated in the case of the
benevolent widow of the well-known story. Edward,
one of the handsomest men of the age until worn out
by debauchery, was, moreover, a particular favourite
with the ladies ; and this rich widow, when he asked
her for a benevolence, gave him 20/. down at once,
saying : — ' By my troth, for thy lovely countenance
thou shalt have even 20/.' The king, who had ' looked
for scarce half that sum, thanked her, and loviuglie
kissed her,' gaining her heart — and purse, for she
doubled the benevolence, paying another 20/., either
'because she esteemed the kiss of a king so precious a
jewele,' or ' because the flavour of his breath did so
comfort her stomach.' 2

This pretty conceit, as Holiushed terms it, is, of
course, but a trifle of fiscal history. It is more to the
purpose to note that it arose in the collection of a
benevolence from ' the wealthiest sort of people in the
realm,' and that the king ' used such gentle fashions
toward them, with freeudlie praier of their assistance

1 Ante, pp. 120-1. ; Hall.

198 HISTORY OF TAXATION.

in his necessitie, that they could not otherwise tloo, but
franklie and freelie yield and give him a reasonable
and competent summe.' And some notion of the
manner in which these gentle fashions were used to-
wards the citizens of London, who were, as might be
expected, the principal contributors,, may be formed
from the description given of an entertainment provided
by the king for the mayor and aldermen. The mayor,
6 a merchant of wondrous adventures into many and
sundry countries, by reason whereof the king had yearly
of him notable sums of money for his customs, beside
other pleasures that he had shown unto the king before
times,' is, with the aldermen, entertained by the king
in the forest of Waltham in lodges of green boughs ;
when, after dining with great cheer, and hunting of
red and fallow deer, the festivities end with a present
of harts, bucks, and a tun of wine for the wives of the
aldermen.

In fact, riches were rapidly increasing in the king-
dom : the rich paid but a very small quota to the
ordinary taxes ; and no great harm to them or injustice
was done in any moderate request for additional aid
from their well-filled purses. No doubt proceedings
of the kind were dangerous, as capable of extension
into a system of obtaining money without any par-
liamentary grant ; and no doubt Edward's levy of
benevolences for the operations in Scotland formed a
considerable step towards general exaction : but his
undiminished popularity with the towns to the end
proves that benevolences in his reign were not felt as
a general hardship.

THE STATUTE AGAINST BENEVOLENCES. 199

The severe terms in which they were condemned
in the statute against benevolences in the first parlia-
ment of Eichard III. were probably due to a desire of
the king to prop up a shaky title to the throne by
a popular measure ; nor do they greatly exceed the
usual expression of the views of an incoming govern-
ment with reference to the taxes of their predecessors,
which are generally stigmatised as * hated imposts,'
forming an intolerable burden with which the people
have been oppressed.1

In short, though some of the wealthy may have had
to pay to the king more than they expected, at this date
taxation was scarcely felt by the people. Only a few
years before this a chronicler, who had considerable
knowledge of England, was noting down in his Me-
moirs the results of his personal observation in different
countries. There are many melancholy pictures of the

1 The statute runs as follows : The king ' remembering how the com-
mons of this his realm, by new and unlawful inventions and inordinate
covetise, against the law of his realm, have been put to great thraldom
and importable charges and exactions, and in especial by a new imposition
called a benevolence, whereby, divers years, the subjects and commons of
this land against their wills and freedoms, have paid great gums of money
to their almost utter destruction ; (2), For divers and many worshipful
men of this realm, by occasion thereof, had been compelled by necessity
to break up their households and to live in great penury and wretched-
ness, their debts unpaid, and their children unpreferred, and such memo-
rials as were ordained to be done for the wealth of their souls anentised
and annulled, to the great displeasure of God, and the destruction of the
realm ; (3), Therefore the king will it be ordained, by the advice and
assent, &c. : — that his subjects and the commonalty of this his realm from,
henceforth in no wise be charged by any such charge, exaction, or imposi-
tion, called a benevolence, nor by any such like charge ; (4), And that
such exactions, called benevolences, before this time taken, be taken for no
example to make such or anv like charge of any of his said subjects of
this realm hereafter, but it shall be damned aud annulled for ever. —
1 lUch. III. c. 2.

200 HISTORY OF TAXATION.

exiles in consequence of the wars of the Roses ; relations
of kings in want and rags ; and Plantagenets begging
their bread in the train of the duke of Burgundy. But
of the people of England, Philippe de Commynes
writes : — ' Or, seion nion advis, entre toutes les seig-
neuries du monde dont j'ay congnoissance, oil la chose
publicque est mieulx traictee, ou regne moms de viol-
lence sur le peuple . . . c'est Angleterre.' l In Eng-
land, of all countries L know, the people are the least
oppressed of any.

Notwithstanding the condemnation of benevolences,
by the statute against benevolences, that kind of levy
was again employed in the reign of Eichard III. ; and
his successor, Henry VII. , took, in 1491, a benevolence
' from the more able sort ' ab opulentioribus tantum 2 —
for the expedition to France, which was very popular.

For this benevolence the king had the quasi- par-
liamentary authority of a grant from a great council.
Writs were sent to the commissioners in the various
counties,3 with instructions from archbishop Morton,
the chancellor, to them to act in the levy upon the
principle that ' such as are sparing in their manner of
living must have saved money, while those that live in
a splendid and hospitable manner give ample evidence
of wealth and ability to pay ' — a dilemma which has
been termed Morton's ' fork,' or ' crotch.' Subse-
quently, in 1494, the king was authorised to get in the
contributions that had been offered, by an Act which

1 M(Smoires, Dupont, i. 231, ii. 142. 2 Bacon, Works, vi. 121.

3 Writ de peeunia ruutuaiidu pro expeditioue Franciae. — Foedera, xii.
404.

'THE SUGARING OH UNDERPROPPING ACT.' 201

was called ' the shearing or underpropping Act.' l A
ud benevolence is stated to have been demanded
by the king in 1504 ; but as he had just then received
a subsidy from parliament, and as ' there were no wars,
no fears,' 2 it seems doubtful whether the entries upon
the authority of which this statement rests may not
have had reference to arrears collected under the Act
of 1494.

The next benevolence was the ' amiable graunte,'
which Henry VIII. demanded in 1528, after the re-
vocation of the illegal commissions for the levy of a
sixth, which had resulted in serious disturbances in
Suffolk,3 Huntingdon, Kent, and other parts of the
kingdom. In Kent the people had answered the
demands of the commissioners by a cry that they were
' English and not French, free men and not slaves.' The
king therefore sent out letters to state that he would
take nothing from the people but by way of benevolence.
Another benevolence was levied by the king to-
wards the close of the reign in 1545, after the costly
expedition to Boulogne, for which he had received in
the previous year so large a subsidy that nothing more
could be expected from parliament.4

1 11 Hen. VII. c. 10 ; Bacon, Hist. Hen. VII. ; Works, vi. 121, 160;
Holinshed, iii. 532. 2 See Bacon, Works, vi. 224, and note.

3 Ante, p. 132. Note : ' the duke of Suffolk, sitting in commission
about this subsidy in Suffolk in 1526, persuaded, by courteous means,
the rich clothiers to assent thereto ; but when they came home and went
about to discharge and put from them their spinners, carders, fullers,
weavers, and other artificers, which they kept in work aforetime, the
people began to assemble in companies,' and, in short, there was a rebel-
lion against the subsidy. Holinshed, iii. 709.

4 For the benevolence raised by Henry VIII. in 1545, the county of
Devon produced 4.52/7. Hamilton, Quarter Sessions from queen Eliza-
beth to queen Anne, p. 05.

202 IIISTOEY OF TAXATION.

Queen Elizabeth received, first and last, a consider-
able sum in gifts from her subjects. These were offered
not only by the nobility and leading gentry on new
year's day or other fitting occasions, but sometimes by
towns collectively ; and a picture of a benevolence as
hearty as the grant of the first subsidy to the queen is
presented. where the mayor of Coventry gives to the
queen a handsome purse, well filled. ' I have few
such gifts, mr. mayor,' the queen says kindly ; ' it is a
hundred pounds in gold ! ' ' Please, your grace,' replies
the mayor, ' it is a great deal more we give you.'
' What is that ? ' says the queen. ' It is,' the mayor
replies, ' the hearts of your loving subjects.' And the
queen says, ' We thank you, mr. mayor, it is a great
deal more, indeed.' l

June, ion. When the disputes between king James and his
parliament had begun, and ' the addled parliament,' as
it was termed, on the refusal of the commons to go
into the question of supply until their grievances were
redressed, had been dissolved without passing any Act,
the king had recourse to a benevolence in lieu of a
subsidy. Letters were sent from the lords of the
council into the several shires, to the sheriffs and
justices of the peace, to move them to exertions to
obtain gifts of money and plate for the king ; and the
money and plate were to be sent to the Jewel House,
in Whitehall, with a register in writing of the value of
every particular gift and the name of the giver, to be
presented to his majesty's view.2

1 Mackintosh, ii. 433, Appendix.

8 Hamilton, Quarter Sessions, pp. 42-7.

THE PETITION OF RIGHT. 203

Another benevolence was subsequently raised in
1622, after the dissolution of the parliament of 1621,
for the recovery of the Palatinate. This benevolence
was strictly enforced in many cases. ' The benevolence
goes on,' writes mr. Mead to sir Martin Stuteville, in
February, 1622. « A merchant of London who had
been a cheesemonger, but now rich, was sent for by
the council, and required to give the king 200/., or go
into the Palatinate and serve the army with cheese,
being a man of eighty years of age. He yielded rather
to pay, though he might better have given nine sub-
sidies according as he stands valued. This was told
me by one that heard it from his own mouth.' 1

This form of exaction and the cognate exactions of
forced loans were eventually suppressed, in the next
reign, by the Petition of Eight, to which king Charles
gave his assent hi March, 1628, in the following terms :
— ' That no man hereafter be compelled to make
or yield any gift, loan, benevolence, tax or such-like
charge, without common consent by act of parliament ;
and that none be called to make answer, or take such
oath, or give attendance, or be confined or otherwise
molested or disquieted concerning the same, or for
refusal thereof.'

1 Ellis, Orig. Letters, 2nd series, vol. iii. p. 241.

204 HISTORY OF TAXATION.

2. The Monopolies.

Monopolies for inventions and arts newly introduced. Monopolies in
the reign, of Elizabeth — glass-making, wire-drawing, paper-making,
pouldavie. Drake's patent for aqua vitae. The grantees of mono-
polies. Extortions of the substitutes. The great debate on mono-
polies in 1601. The Queen takes up the question. Cecil announces
the abolition of the most obnoxious. The question of monopolies
raised in 1621. The statute against monopolies. Noy's ' project of
soap,' 1637. Culpepper's observations on the monopolists, 1640.

Monopolies by royal grant to any person of or for
the sole buying, selling, making, working or using of
anything, in restraint of any freedom or liberty any
other person had before, or in hindrance of his lawful
trade — if relating to any known trade, were void at
common law ; but the right of the king to make a
good grant for a reasonable time to any one of the
sole use of any art invented, or first brought into the
realm, by the grantee, was unquestioned.

This royal prerogative was freely exercised in the
olden time. An early example of a monopoly of the
kind now under consideration is that granted to Peter
de Perariis, on payment of 20 marks, of a license to
salt fishes as Peter Chivalier used to do; l and numbers
of licenses of the kind were granted before the reign of
Elizabeth.

The grants in her reign mark a time when several
new manufactures and improvements in manufactures
were introduced into England. Under an early patent
of the queen, granted in 1567 to Anthony Dollyne
and John Carye, two merchants of Antwerp, for the
making of glass for 21 years, glass-makers from the

1 Auto, p. '25.

THE MONOPOLIES OF QUEEN ELIZABETH. 205

Vosges were brought into England,1 and a manufacture
was established which would have prospered longer
than it did, had it not been in a manner starved out
for want of fuel, or suppressed in order to prevent the
consumption of fuel. Under another patent, granted
about the same date, also to foreigners, the process of
wire-drawing by machinery was first established in this
country. The commencement of paper-making in
England was due to sir John Spielman, who was
knighted by the queen for his paper mill, erected at
Dartford in 1588, and the license to him for ten years
of ' the sole gathering of all rags and other articles
necessary for making paper.' And it may be that to
the monopoly for pouldavie was due the establish-
ment of the manufacture of that article from hemp,
for sailcloth — a business before 1590 wholly in the
hands of the French, who supplied sails for the ships
of the Sea- Dogs as well as for the famous Spanish
galleons they chased. To such monopolies no more
objection could be raised than to the protection ac-
corded, by Edward HI., to his Flemish weavers, who
first taught us to improve our manufacture of wToollen
cloth, and to the three horologists from Delft, who
began for us a manufacture of clocks. Nor, perhaps,
would many persons object to Drake's patent for aqua
vitae when it is borne in mind that it was granted for
the c rectification ' of the distillers, who, in order to
meet the increased demand for aqua vitae during the
great plague in 1593, used ' hog's wash and such like
articles,' and thus poisoned the antidote.

1 Ellis, Orig. Lett. vi. 157.

206 HISTORY OF TAXATION.

No great amount of revenue was derived by the
crown from the monopolies of Elizabeth. The promi-
nence of the subject in history is due to the commotion
caused by the multiplicity of patents granted towards
the close of the reign — some to deserving old servants
of the crown, whom it was difficult in the existing state
of the royal exchequer otherwise to remunerate, and
others to importunate courtiers without any such claim
— and the excessive extortions of the ' substitutes ' or
assignees of the monopolists. The great debate in
the house of commons on the subject of the monopolies
took place in 1601. The monopoly that aroused the
greatest complaints was that of salt, which had, in
many places, enormously raised the price of that article ;
and next to that, those for salting, drying and saving
of fish, and for vinegar and alegar. A list of several
in force was read in the House : — currants, iron,
powder, cards (at this sir Walter Ealeigh blushed),
ox-shin bones, train-oil, transportation of leather, lists
of cloth, pot-ashes, aniseeds, vinegar and alegar, sea-
coals, steel, aqua vitae, brushes, pots, saltpetre, lead, oil,
accidences (dice), calamin-stone, oil of blubber, fuma-
choes or pilchards dried in the smoke, and many
others.1 When the list was read — ' Is not bread
there ? ' mr. Hackwell stood up and asked ; adding
subsequently, * If order be not taken for these, bread
will be there before the next parliament.'

The Queen at once took up the matter, and, through
the Speaker, informed the House that there should be

1 One, then considered to be of no importance, was for the sole making
of tobacco pipes.

CECIL AND THE MONOPOLISTS. 207

a careful reformation ; and, from the terms she subse-
quently used in reference to the patents, it would seem
that she had no idea to what extent the people had
been vexed by 'the harpies and horse-leeches then
discovered to her.'

To Cecil fell the grateful task of announcing the
abolition of all the most obnoxious patents. ' Would
they had never been granted,' he said ; ' I hope there
shall never be more.' And in a humorous speech he
dealt with salt, aqua vitae, vinegar, alegar, train oil,
oil of blubber, brushes, bottles, pouldavie and starch,
which were all to be abolished ; several others were
to be suspended. He finished with a graceful tribute
to the Speaker for his excellent speech on announcing
the Queen's pleasure as regards the monopolies, and an
apology to the House for strong words used by himself
in the late debate, when, in reference to members
having been cried and coughed down when discussing
such a tender point as the liberty of the subject, he had
characterised the proceedings as more like those of a
grammar school than those of a court of parliament.
It may be added that Bacon, then attorney-general,
though clearly with Cecil in opinion as regards many
of the monopolies, in his speech in the debate spoke
against the Bill. ' Mr. Speaker,' he had said, ' this '
(pointing to the Bill) ' is no stranger in this place, but
a stranger in this vestment. The use hath ever been
to humble ourselves unto her majesty, and by petition
desire to have our grievances remedied, especially
when the remedy toucheth her in so high a point of
prerogative.'

208 HISTORY OF TAXATION.

The monopolies that caused so much debate in the
third parliament of king James were — the patent for
inns, the patent for alehouses, and the patent for gold
and silver thread, which was opposed by the gold-
smiths. In the fourth parliament of the king, a statute
was passed to restrict the grant of monopolies to
patents for fourteen years and no more, for new-in-
vented manufactures and arts never practised before
and not mischievous to the state. The following were
excepted : — A patent to sir Eobert Maunsell for the
manufacture of glass ; another to Edward lord Digby
for smelting iron with coal ; and all charters granted or
to be granted to towns or public companies. Under
Noy's cover of this last exemption Noy's famous corporation
Bosp. of soap boilers was formed, in evasion of the statute, by
means of which it was hoped that king Charles would
be able to derive, in effect, a tax upon soft soap made
in the kingdom.1 But numerous other monopolies were
granted by the king under various pretexts ; so that in
his attack on the monopolists, in the long parliament,
in November, 1640, Culpepper could say : ' These men,
like the frogs of Egypt, have gotten possession of our
dwellings, and we have scarce a room free from them.
They sup in our cup, they dip in our dish, they sit by
our fire ; we find them in the dye-vat, the wash-bowls,
and the powdering tub ; they share with the butler in
his box ; they have marked and sealed us from head to

1 The corporation of soap boilers paid a duty of 81. per ton on all soap
manufactured, in addition to the 10,0001. for their patent, Foedera,
xix. 92, 381. As to the attempts made to ' hinder the king's good in-
tentions ' in this matter of soap, and his rigorous measures for enforcing
his intentions, see ' a proclamation for the well ordering of the making
of soft soap, and for the settling the price thereof.' Foedera, xix. 5GG.

CULPEPPER OX THE MONOPOLISTS. 200

foot. They have a vizard to hide the brand made by
th«it good law in the last parliament of king James ;
they shelter themselves under the name of a corpo-
ration ; they make bye-laws which serve their turns t« >
squeeze us and fill their purses.' l

3. The Tariff of Honor*.

Copied from the measures of Sully in France. Creation of the new order
of baronets. The price of other title>.

A considerable sum of money in the whole was
derived by king James from the sale of honors and
dignities, a method of obtaining revenue copied from
the measures taken in France by Sully, the famous
minister of Henri IV.2 The charge best known is that
for admission into the order of baronets, a new here-
ditary knighthood created by the king. The price was
fixed at the amount of the ' maintenance of thirty foot
soldiers for three years, at 8</. a day each,' to assist the
king's troops in the reduction of Ulster, in Ireland, that
is to say, 1,095/. The prices were fixed for a barony,
at 10,000/. ; a viscounty, at 15,000/. ; and an earldom,
at 20,000/. It must not be assumed that these titles
could be bought at random ; purchasers were required
to be of sufficient position to maintain the dignity
granted to them.

1 Rushworth, iv. 33.

2 Clamageran, L'impot en France, vol. ii. Book iii. cap. 1. It was
probably also in imitation of the tax on cards in France that, in 1631, an
office was established for sealing packs of playing cards, to which the
master and wardens of the company of makers of playing cards sent, in
pursuance of a contract made with the king, a certain number of packs of
cards weekly. A similar contract was made with the company of dice-
niakers. The imposts were farmed ; and the packs of cards and dice were
required to be sealed and stamped. Rushworth, ii. 103: Foedera xx. 145.

VOL. I. P

210 HISTORY OF TAXATION.

CHAPTEE IV.

THE SHIP WRITS.
1634—1641.

The ship writs. Position of the king as regards the imposition of taxes
upon property. The Petition of Right. Expedients for obtaining
revenue used during the personal rule of Charles I. The king is
desirous, in 1634, of increasing the navy. Noy frames the ship writs.
Precedents for these writs in the times of the Plantagenets, the
Spanish Armada in 1588, the attack on Algiers in 1618, and the war
with Spain, 1626. Noy's difficulty in draughting the first writs for
maritime counties and towns. First issue of the writs in October,
1634. The amount raised by the writs. No serious opposition to
them. Second issue of writs for inland as well as maritime counties
and towns in Aug. 1635. The amount raised. Resistance to the
levy. A case is submitted to the judges. Their opinion. Third and
fourth issues of writs. Hampden's case. Decision of the court.
Fifth and sixth issues of writs. The short parliament. The long
parliament, Sept. 1640. The Act against ship money.

THE famous ship writs of king Charles I. formed an
extra-parliamentary method of obtaining the result of
a tax on property. They embodied the ultimate ex-
pression of the ingenuity of the king's advisers in the
invention of means to enable him to rule without a
parliament.

It will be remembered that the position of the
king as regards the levy of taxes on property was
clear arid acknowledged. Except in the case of the
Jews, who had been liable to indefinite extortion at
the hands of the king because they were permitted to
be here solely at his will, and in the case of the tenants
of royal demesne, who, by reason of their relation to
the king as their landlord, were liable to tallage when

TTIE SHIP WRITS. 211

he was in debt — icith these two exceptions, the king
never had any right to take an aid or subsidy from
the subject without the consent of parliament, unless
it were for knighting his son, for the marriage of his
eldest daughter, or to ransom his person, and then
only to a reasonable amount. On any other occasion
the grant was in the hands of parliament.

An acknowledgment of this right of parliament
was implied in the terms used for the contributions in
aid of the king, which were demanded as for ' gifts '
and 4 benevolences,' or under the specious pretext of
' loans ; ' and these attempts at exaction and any tax
of the kind had been suppressed by the Petition of
Eight, to which the king had given his assent in 1628.

In the period of the personal rule of king Charles
without a parliament, 1629-1640, his officers strained
to the utmost the feudal revenue from wardship and
the incidents of the feudal tenures, which, in conse-
quence of the difficulties in the way of carrying out the
Great Contract in 1610, still continued in force ; fines
for knighthood were rigidly enforced ; large tracts of
laud were claimed for the king, as in encroachment on
the royal forests ; monopolies were revived for com-
panies established in evasion of the statute of mono-
polies ; and projects for an excise were started. But
all the methods enforced for obtaining money for the
king failed to bring the total revenue more than up to
the mark of the ordinary peace expenditure.

At last, in 1034, when additional revenue was re-
quired by the king, who was extremely desirous to
increase his navy, the ship writs were devised as a

1 I'

212 HISTORY OF TAXATION.

means for the purpose by William Noy, a hard-headed
lawyer, who formerly, when on the popular side,
had introduced into the house of commons, in 1621,
a motion for an inquiry into the monopolies, but who,
subsequently, joining the king's party, had been ap-
pointed attorney -general, in October 1631. He was
already famous for his ' project of soap,' to produce a
revenue from this article by means of a monopoly to
the corporation of soap-boilers.1

There was nothing new in the use of ship writs.
They formed a well-known means of getting together
a^navy in times of war. Before the invention of
cannon there was little difference between any ship
worthy to be called a merchant vessel and a ship of
war ; and in the times of the Plantagenets, when we
had no permanent navy, when ships wrere wanted for
war, the seaport towns had been required to furnish
their ships with men and equipment for the defence of
the kingdom.2 A permanent navy, commenced by
Henry VIII., with the Eegent and the Harry Grace a
Dieu, or 'the Great Harry,' had been carefully in-
creased by him and Elizabeth, who, to the ' one and
twenty great ships and three notable galleys, with the
sight whereof and the rest of the royal navy it was in-
credible how much her grace was delighted,' added,
after the breach writh Spain, one large ship at least
every year. But even after this formation of a per-
manent royal navy, it was from the merchant navy
that two-thirds of the ships that formed the fleet against
the Armada were derived ; and they were the result of

1 Ante, p. 208. 2 Writ to London, A.D. 1335. Foedera, iv. 6G4.

NOT DEVISES THE SHIP WRITS. 213

ship writs, issued according to precedent, to London
and the other port towns, requiring them to furnish
ships and their equipment for the defence of the king-
dom. Thus also, in 1618, the greater number (12 out
of 18) of the vessels employed in the attack on Algiers
— the only warlike operation by sea undertaken by
James I. — were ships hired from private merchants ;
and on this occasion the port towns had been required
to provide ships, and ship money was levied for the
purpose.1 And lastly, as late as in 1626, when we
were at war with Spain, the seaports had been required,
after the dissolution of parliament, to provide and main-
tain a fleet of ships for three mouths.2

But all these were war precedents, and applied
only to the port towns ; and Xoy's ingenuity in build-
ing upon them his famous superstructure consisted in
draughting the preamble of the ' new writs of an old
edition,' so as to bring the case, as far as possible,
within the precedents, and to prepare the way for a

1 The assessment was as follows : —

London . . . £40,000 Southampton . . . £300

Bristol . . . 2,500 Newcastle . . . 300

Exeter . . . 1,000 The Cinque Ports . . 200

Plymouth . . . 1,000 Ipswich . . . .150

Dartmouth . . 1,000 Colchester . . .150

Barnstaple . . . 500 Poole .... 100

Hull .... 500 Chester . . . .100

Weymouth . . 450 Lyme . . . . 100

-.550

Gardiner, P. Charles i. 276.

In 1619 the city of Exeter paid 5007. ' towards suppressing pirates.'
Hamilton, Quarter Sessions, p. 64.

2 See, as to the ships required from Exeter, viz., two ships of 200
tons, with twelve pieces of ordnance and 132 men. Ibid. p. 119.

214 HISTORY OF TAXATION.

more extensive issue of writs throughout the kingdom,
on the plan of the ship-geld of Anglo-Saxon times.1

At this time, though England was at peace with
other nations, a rising jealousy of the importance of
the Dutch threatened at no distant date to lead to
war with them upon the question of the close or open
sea ; 2 war was going on between the Spaniards and
French and the Dutch ; and the Barbary pirates had
extended their ravages upon our merchant ships even
to within sight of our coasts. Such was the state of
affairs. Noy made the most of them. He began by
infusing a spirit of crusade into the business by stigma-
tising the corsairs as ' Turks, enemies of the Christian
name ; ' grouped these ' thieves, robbers, and pirates
of the sea ' together in bands ; recited their capture of
ships and men in the channel and their further pre-
parations of ships ' to molest our merchants and grieve
the kingdom ; ' and, referring to the wars abroad and
the possibility that we might be involved in them —
' the dangers which in these times of war do hang over
our heads ; ' thus presented a strong case for providing
for ' the defence of the kingdom, safeguard of the sea,
security of the subjects, and safe conduct of ships and
merchandise coming to the kingdom and passing out-
wards to foreign parts.' Then he went on to say — in
allusion to the principle of the old ship-geld of Anglo-

1 Ante, p. 8.

2 A brief statement of the purport of Hugo Grotius' treatise, 'Mare
Liberum, sive de jure quod Batavis competit ad Indicana commercia
Dissertatio,' 1612, and W. Welwood's treatise, 'De Dominio Maris,'
1615, in answer, is given in Anderson, Commerce, ii. 255-57. As to
Selden's Mare Clausuin, 1635, see ibid. 361 ; and for Sir P. Medow's
Summary thereof, ibid. iii. 345, Appendix.

HIE PIRATES OF SALEE. - 1 ">

times, that the whole kingdom ought, it was
true, to bear the burden of defence, but the maritime
counties and towns were ' more chiefly bound to set a
helping hand, not only because they got more plentiful
gain by the sea than others, but also because it was
their duty of allegiance to defend the sea coast and
keep up the honour of the king there,' for which reason
writs were sent to them on this occasion.1

The writs were issued on October 20, 1634.2
There was no opposition to this levy, which, after
all, was not an unprecedented charge, though some
towns petitioned against what they regarded as an
overestimate of the proportion of the whole amount to
be paid by the town, and the citizens of London, who
were charged with the payment of a fifth of the whole
sum, remonstrated on the ground they had advanced
in former times against tallage, of their peculiar privi-
leges of exemption from such levies, by reason of their
charter, their ancient liberties, and acts of parliament.
But a summons of the lord mayor before the council
and a stormy meeting ended in the submission of the
Londoners to obey the king's orders in the matter.

The amount raised was ]0-4,252/., a sum obviously
insufficient for any extensive increase of the navy,

1 The attorney-general, ' with his own hand ' — according to Claren-
don— ' draughted and prepared the ship writs ' for the maritime towns
and counties. ' Noy,' writes Selden, in his Table Talk, 'brought in
the ship money for maritime towns, which was like putting in a little
auger that afterwards you may put in a greater. He that pulls down the
first brick does the main work ; afterwards, it is easy to pull down the
wall.'

- For the form of writ, see Rushworth, ii. 257. Xoy died before the
issue of the writs.

216 HISTORY OF TAXATION.

while the course of events 011 the continent increased
the anxiety of Charles to strengthen his force at sea.
He was now advised to advance in the business and
carry the intention of taxing the whole kingdom into
effect by means of a second set of ship writs, to extend
to inland, as well as maritime, counties and towns ; and
in June, the lord keeper, Coventry, in the usual address
to the judges of assize in the Star Chamber, previous
to their going on circuit, informed them to that effect,
and that the grounds on which the council had advised
the step were that ' since all the kingdom was in-
terested both in the honour, safety and profit, it was
just and reasonable that they should all put to their
helping hands.' l

Accordingly on August 18, 1635, a second issue of
ship writs was ordered, to extend to inland as well as
maritime counties and towns.

In these writs the recital of the reason for the issue
was altered so as to suit the circumstances. They
proceeded upon the old principle of the ship-geld
of Anglo-Saxon times, that inasmuch as the burden of
defence relates to all, it should be borne by all, accord-
ing to the law and custom of England. A writ was
sent to the sheriff of every county, and separate writs
to a number of the principal cities arid towns. The
writs stated the tonnage of the ship or ships required
and the place of rendezvous at a given date, and con-
tained elaborate provisions for the apportionment of
the expense between the different parts and towns in
the county, the assessment of the contribiitories, and

1 Rushwortk, ii. 204-8.

TO THE INLAND TOWNS. - 1 7

the collection of the rate.1 In substance the levy was
an extra-parliamentary levy of a subsidy of a fixed
amount for the purpose of increasing the navy ; for it
was not necessary to provide the ship itself or the men.
A special commission was issued for the loan of ships
and pinnaces of the king's own to counties and towns
unable to find them as required by the writs, and the
arming and furnishing them in warlike manner with
ordnance and munition of all sorts ; and the treasurer
of the navy was empowered to receive from the officers
of the counties and towns, all moneys paid in for the
said ships and service.2

Although the whole sum to be raised was but
208,900/., a sum less than the produce of three sub-
sidies, this more extended application of the ship writs
encountered opposition not only in inland counties, but
also in maritime places where the previous levy had
not been opposed. No doubt the new assessment in-
volved in the levy tended to render the ship money
unpopular throughout the country ; for the contribu-
tories would have to expect that their assessments
would be raised in the king's subsidy books, and for
all the different local levies of the period — for building
houses of correction, for contributions for places stricken
by the plague, rates for the poor, &c. And no doubt
the people also resented the interference of the sheriff in
the business. But it was not for these reasons only that

1 ' De warranto speciali Thome Domino Coventry, Custodi Magni
Sigilli Angliae.' — Foedera, xix. 658 et seq.

- Foedera, xix. 697-9. For the instructions and directions from the
lords of the council for assessing and levying the ship money against the
next spring, see Rushworth, ii. 259-64. For the particulars of a writ of
this issue, see Appendix IV.

218 HISTORY OF TAXATION.

ship money met with opposition. It was now opposed
on principle. In Oxfordshire, in the hundred of
Bloxham, where stands lord Saye and Sele's castle
of Broughton, the constables, evidently upon careful
advice, refused to proceed to the assessment, on the
ground that they ' had no authority to assess or tax
any man ' and conceived the warrants sent to them did
not give them any power to do so, and eventually sir
Peter Wentworth, the sheriff, was ordered himself to
make the necessary assessment. And troubles of the
same kind occurred in Devonshire and other places.

In these circumstances the king caused a case to
be submitted to the judges, in February, 1636, for
their opinion as to the legality of the levy and his
power to enforce payment of the ship money ; and the
twelve judges, viz., the justices of the courts of king's
bench and common pleas and the barons of the ex-
chequer, or ten of them, according to some accounts,
expressed and signed their opinion, in answer to the
questions put to them, as follows : —

' We are of opinion that when the good and safety
of the kingdom in general is concerned and the whole
kingdom is in danger, your Majesty may by writ under
your great seal of England, command all the subjects
of this your kingdom at their charge to provide and
furnish such a number of ships, with men, victuals,
and munition, and for such time as your majesty may
think fit, for the defence and safeguard of the king-
dom from such danger and peril; and that by law
your majesty may compel the doing thereof in case of
refusal or refractoriness.'

THE SHIP WHITS. OPINION OF THE JUDGES. 219

• \\'e are also of opinion that in such case your
majesty is the sole judge, both of the danger and when
and how the same is to be prevented and avoided.' l

This opinion was, by command of the king, en-
rolled in the courts of chancery, king's bench, common
pleas and exchequer, and also entered among the
remembrances of the court of star chamber ; and thus
fortified, he continued the levy of ship money. A
third issue of ship writs, similar to those issued on the
second occasion in 1635, was ordered in August 1636,
and they produced 202,240/. And in September 1637
there was a fourth issue of writs. -

Although under the new assessments, the ship money
was, certainly, more fairly assessed than any fifteenth
and tenth or subsidy hitherto collected — for indeed, it
was of extreme importance to the king that no fault to
be found with the assessment or any detail of the tax
should endanger the rapidity and ease of the collection
— and although the amount levied was no more than
about the annual average of the produce of the subsidies
granted to the king by parliament in the earlier part
of the reign, the opposition of the people to ship
money increased on every occasion of a levy. Already
Eobert Chambers, a merchant of London, an old op-
ponent of the imposts who had suffered imprisonment
for his opposition, had endeavoured to test the legality
of ship money in a court of law, but without success ;
for the court had refused to hear his counsel on the

1 Rushworth, ii. 355.

• Foedera, xx. 06: Commission for ships in aid, Jan. 31, 1637, ibid,
and Foedera, Si. ICO; Commission for skips in aid, Dec. 28, 1637,
ibid. 184.

220 HISTORY OF TAXATION.

ground, as stated by sir Eichard Berkeley, that ' the
question raised was one of government and not of law.'
And now lord Saye and Sele, and John Hampden, a
Buckinghamshire squire, determined to obtain a legal
decision upon the point. The king, confident in the
opinion expressed by the judges, had no reason to offer
any opposition to the course proposed, and Hampden's,
made a test case, came on for hearing in the court of
exchequer in November 1637.

In cases of great importance and difficulty arising
in one of the three superior courts of law, it was usual
to adjourn the case into the exchequer chamber, a
court which, for this purpose, consisted of all the
judges of the three courts. This course was taken
by the barons of the exchequer in Hampden's case.
The case was argued solemnly for several days ; and
in the result it was decided by a majority of the judges
that Hampden should be charged with the sum assessed
on him, the main grounds and reasons for the decision
being those of the extra-judicial opinion of the judges
in February 1636.

A fifth issue of writs in 1638, was followed by a
sixth, in November, 1639. l

1 According to Best's Farming Book, p. 161, the township of Elmswell,
which by custom was assessed to the subsidies at 101., was assessed
to the ship money, March 30, 1640, at 61. 10s. The whole beacon —
Baynton beacon, a Yorkshire name for a division of a wapentake or
hundred — was assessed ' towards the building of two ships of 480 ton
apiece ' at210/. 18s. Id. Elmswell was always charged in bonis, that is,
at the rate of 2s. 8d. to the subsidy, a payment of 6/. 10s. would, there-
fore, represent about five subsidies on the old assessment. Two ships of
480 tons at 10/. the ton, would be 9,600/. for the county, the amount
charged on Yorkshire in the List of Distribution, though for a single ship
of 060 tons.

THE SHIP WRITS. JIAMPDEN'S CASE. 221

A list of the distribution of ships to the several
counties of England and Wales, with their tonnage
and men as the same was ordered to stand in the year
1639, is given in Appendix V. The charge is calcu-
lated at 10/. per ton, viz., fora ship of 400 tons, 4,000/.
The proportion of men to tonnage was always two
men to every five tons.

At last, the king was compelled to summon a
parliament, April 1640, in order to provide for the
expenses of the preparations for the campaign in
Scotland. But this parliament, subsequently known
as the short parliament, was dissolved as soon as it
appeared probable that they would refuse to proceed
at once to the question of supply.

In September the king summoned a great council
of peers and laid before them the difficulties of his case,
and on their advice, summoned, in November, the fifth,
subsequently known as the Long, Parliament This
parliament, after passing the Triennial Act and the Bill
of Attainder against Strafford, settled the question of
tunnage and poundage by granting the subsidy for a
short term, and then proceeded to pass Acts against the
ship money, distraint for knighthood and illegal imposi-
tions, and for ascertaining the bounds of the royal
forests.

The Act against ship money, 16 Car. I. c. 14, en-
titled, ' An Act for declaring illegal and void the late
proceedings touching ship money and for vacating all
records and processes concerning the same ' recites : —

The issue of the ship writs. The necessity of en-
forcing payment against sundry persons by process of

222 HISTORY OF TAXATION.

law. The proceedings against Hampden. The hear-
ing of the case, and the decision of the judges that
Hampden. should be charged with the sum assessed on,
him. The grounds for that decision. The extrajudicial
opinion given by all the judges on the case submitted
to them in February 1636 ; and, ' That other cases were
then depending in the cou.t of exchequer and in some
other courts against other persons, for the like kind of
charge, grounded upon the said writs commonly called
ship writs, all which writs and proceedings as afore-
said were utterly against the law of the land ; ' and
enacts : —

' That the said charge imposed upon the subject
for the providing and furnishing of ships, commonly
called ship money, and the said extrajudicial opinion
of the said justices and barons, and the said writs, and
every of them, and the said agreement or opinion of the
greater part of the said justices and barons, and the
said judgment given against the said John Hampden,
were and are contrary to and against the laws and
statutes of this realm, the right of property, the liberty
of the subjects, former resolutions in Parliament, and
the Petition of Eight made in the third year of the
reign.

' And further, That all and every the particulars
prayed or desired in the said Petition of Eight, shall
from henceforth be put in execution accordingly, and
shall be firmly and strictly holden and observed, as in
the same Petition they are prayed and expressed ; and
that all and every the records and remembrances of
all and every the judgment, enrolments, entry and pro-

THE ACT AGAINST SHIP MONEY. 223

ceedings as aforesaid, and all and every the proceedings
whatsoever, upon or by pretext or colour of any of
the said writs commonly called ship writs, and all and
every the dependants on any of them, shall be deemed
and adjudged to all intents, constructions and purposes,
to be utterly void and disannulled ; and that all and
every the said judgment, enrolments, entries, proceed-
ings and dependants of wrhat kind soever, shall be
vacated and cancelled in such manner and form as
records use to be that are vacated.' l

1 Statutes at Large.

APPENDICES.

No. I.

THE ORDINANCE OF THE SALADIN TITHE, 1188.
LATIN TEXT.

No. IT.

SOME PARTICULARS OF THE SCHEDULES OF ASSESSMENT

FOR THE TAXES ON MOVEABLES.

COLCHESTER, 121C. AND 1301.

No. III.

FORM OF ORDINANCE FOR THE TENTH AND SIXTH,
GRANTED IN 1322.

No. IV.

THE SHIP-WRITS. PARTICULARS OF A WRIT OF THE

SECOND ISSUE, 1635, FOR DORSETSHIRE, TO SHOW

THE FORM OF THESE WRITS.

No. V.

THE SHIP WRITS. DISTRIBUTION < >F SHIPS TO THE
SEVERAL COUNTIES.

VOL. I.

APPENDIX I.

THE ORDINANCE OF THE SAJLA.DIN TITHE, 1188.
LATIN TEXT.

1. Uirasqniaqiie decimam reddituum et mobilium suorum
in eleemosynam dabit hoc anno, exceptis armis et equis et
vestibus militmn, exceptis similiter equis et libris et vestibus
et vestimentis et omnimoda capella clericorum, et lapidibus
pretiosis tarn clericorum quam laicorum.

2. Coiligatur autem pecunia ista in singulis parochiis,
praesente presbytero parochiae, et archipresbytero, et uno
Templario et uno Hospitalario, et serviente domini regis et
clerico regis, serviente baronis et clerico ejus, et clerico epi-
scopi ; factn prius excommunicatione ab arehiepiscopis, epi-
scopis, archipresbyteris singulis in singulis parochiis, super
unumquemque qui decimam praetaxatam legitime non de-
derit, sub praesentia et conscientia illorum qui debent, sicut
dictum est, interesse. Et si aliquis juxta conscientiam illonim
minus dederit quam debuerit, eligentur de parochia quatuor
vel sex viri legitimi, qui jurati dicant quantitatem illam
quam ille debuisset dixisse ; et tune oportebit ilium super-
addere quod minus dedit.

3. Clerici autem et milites qui crucem acceperunt, nihil
de decima ista dabunt, sed de proprio suo et dominico : et
quidquid homines illorum debuerint ad opus illorum colli-
getur per supradictos, et iis totum reddetur.

4. Episcopi autem per litteras suas in singulis parochiis
episcopatuum suorum facient nunciari, et in die Xatalis, et

Q 2

228 HISTORY OF TAXATION.

Sancti Stephani, et Sancti Johannis, ut unusquisque decimam
praetaxatam infra purificationem Beatae Virginis penes se
colligat, et sequent! die et deinceps, illis praesentibus qui
dicti sunt, ad locum quo vocatus fuerit, unusquisque per-
solvat. — Benedictus Abbas, ii. 31 ; Hoveden, ii. 336.

APPENDIX II.

SOME PARTICULARS OF THE SCHEDULES OF AS

MEXT FOR THE TAXES OX MOYEABLES. COLCHES-
TER, 1295 AXD 1801.

Assessment for the 7th in 1295. Burgus Colchester.

In the twenty-fourth year of the reign of king Edward,
son of king Henry, an assessment was made within the pre-
cinct and liberty of the borough of Colchester, of the goods
and chattels of every one, as possessed on Michaelmas Day
last past, .... for the grant to the said king Edward made
for the defence of the kingdom, and as an aid for his war
lately commenced against his enemies and the rebellious in
France, by twelve burgesses of Colchester, that is to say
(here follow their names), who say on their oath that —

Richard, prior of the church of St. Botolph at Colchester,
had on Michaelmas Day last past : — 10 quarters of wheat
(siliginis, gros ble), at 5s. a quarter; 12 quarters of barley,
at -is. a quarter ; 8 quarters of oats, at 2s. a quarter ; 4
beasts of the plough, at 3s. a beast ; 4 oxen, at half a mark
(6s. 8d.) an ox ; 1 bull, value 5s. ; 6 cows, at os. a cow ; 32
sheep, at 8c?. a sheep ; and 7 lambs, at 6d. a lamb. — Total,
101. 12s. 6d. The 7th of which = 30s.

1 The farthing (quadrans) was first made in 1278, the year in which
the halfpenny (obelus) previously semicircular, as a penny cut in two in
the middle, was made round. Walsingham, i. 19.

230 HISTORY OF TAXATION.

Master William Waryn (vicar, as we learn from the assess-
ment for 1301) had, on the same day, chattels and goods to
the amount of 161. 9s. 8d. In most particulars, this assess-
ment resembles that of the prior, including a bull ; ' it in-
cludes also two poor horses and a cart, valued at 10s. ; 3
calves, at I2d. a calf; 12 pigs, at I2d. a pig; and hay,
valued at 3s.

Following the items of assessment, we come, two items
from the last, to a sea-coal dealer, Edward de Berneholte,
who has: — 30 quarters of sea-coal, at 6d. a quarter; 12^
quarters of salt, at 5s. a quarter ; iron valued at 25s. ; 2 cups
of silver, valued at 12s. ; a cup of mazer,2 value 3s. ; a brass
caldron, value 2s. 6d. ; and 4 silver spoons, at 10cZ. a spoon.
The total of his assessment is 61. 3s. 4d.

A little further on, in the assessment of Edward Talbe, a
cart and horses, not stated to be poor, are valued at a mark,
13s. 4d.

The next item (the assessment of Henry Godyer) is the
first that includes a bed ; valued at 4s.

The next is the assessment of a tanner ; who has besides
wheat, barley, oats, pigs, &c., leather, bark, and utensils for his
tannery, valued at 5 marks (3Z. 6s. 8fZ.) ; garments (robarn),
at half a mark ; three pounds of wool, at 2d. per Ib. ; a piece
of woollen cloth, 10s. ; and a stack of wood (talewoda 3 fagat ),
5s. : his total is 71. 8s. lOcZ. That of the next person, also
a tanner, is 81. Is. 4cZ.

Many of the succeeding items show an insignificant
total : — 8s. 8d. ; 1 Is. 4<:Z. ; a peperer, 14s. 4d. ; a miller (who
has a pig, value 2s.), 7s. 4(Z. ; two dyers, one of whom has
woollen cloth to the value of 15s. : his total is 28s. 4cZ. ; the

1 The vicarial tithes included tithe of cattle.

2 Mazer, of maple, or some other hard wood. The drinlung-cups, at
this date, in this class of life were usually of horn or wood. The mazer
cup was shaped like a bowl ; the value, in these assessments, varies from
Is. to 3s.

3 Firewood cleft and cut into billets of a certain length. See 34 & 35
Hen. VIII. c. 3.

APPENDIX U.

other, a piece of woollen cloth, value half a mark, aud 4 Ibs.
of wool: his total is 31. 15s. 3d. A glove- maker, with white
leather and gloves valued at 1 8s., and a total of 305. Koger
Lomb, a butcher, has (besides other moveables) 6 carcasses
of beef, at 5s. a carcass; 16 carcasses of sheep, at Qd. a
carcass ; and tallow and fat, &c. Two shoemakers, each
assessed for leather and shoes at 7s., have no other goods.
A little further on, another sea-coal dealer, John Bonlefe,
has, besides other chattels, 18 quarters of sea-coal, at 6c?. a
quarter ; iron, valued at 2s. Go?. ; and a quarter of salt, 5s.

The Schedule includes a number of tanners, Colchester
being one of the chief export towns for leather ; but they
possess little else than their leather, bark, and tanning
utensils. There are also linendrapers, assessed for their
merchandise; more butchers : — ' Eandolph the butcher had
on the said day, flesh, value 7s.; the 7th = 12c?. ;' fish-
mongers : — Henry Pungston had on the said day herrings,
value 10s., a cow, value 5s.: total 15s.; and William son
of Henry Pungston had two quarters of wheat, frumentum,
at 6s. 8(7. a quarter ; and 9s. in fish and herrings : total
22s. 4<7. ; and several other descriptions of small dealers and
tradesmen.

The Schedule concludes with the assessments for the
townships of Miland, Grinsted, Westdonilaunde, and Lexe-
dene, which are included in assessment as forming part of the
borough. In these assessments the return rarely includes
more than a cow and a small quantity of corn, principally
barley and oats.

The most striking features presented by the Schedule
are — the paucity of stock in trade and goods returned for a
borough of such importance as Colchester ; the scarcity of
valuables and household furniture ; the insignificant total of
the vast majority of the assessments ; and, lastly, the pre-
ponderance, in the assessments, of animals, beasts of the
plough, cows, sheep, pigs, and corn, principally barley and
oats, over moveables of other descriptions. It has the ap-
pearance of a rural, rather than an urban tax roll.

232 I1ISTOHY OF TAXATION.

Assessment for the general fifteenth in 1301. Borough
of Colchester.

PRELIMINARY NOTE.

The seventh of 1295 had been granted as against an
eleventh from the barons and knights ; the fifteenth granted
in 1301 was general, for counties and towns. This assess-
ment is, therefore, much more strict than that for the seventh.
The number of persons assessed is greater ; the particulars
of the moveables are very complete ; and the operations of
the assessor are conducted upon a careful system. He visits,
first, the treasure chest, then the chamber; then the rest
of the house ; taking seriatim — where the house is so sub-
divided— kitchen, brewery, larder, and granary. His atten-
tion is next directed to stock in trade or implements of
handicraft. And, lastly, he values animals — horses, cows,
sheep, and pigs ; and hay and fuel. In the smaller cases
the assessment is of course not so detailed. This done, he
enrols the particulars in detail, specifying the value placed
upon each heading of property.

Schedule of Assessment.

The following are some of the principal moveables
assessed : —

In Pecunia Nummata. — Money, but only in cases to
be counted on the fingers, and, in those, the amount is in-
significant— 2s., is., 6s. 8cZ., 10s. or a mark, in one instance
two marks (II. 6s. 8tZ.).

In Thesauro. — Valuables, such as silver buckles, a fre-
quent item — valued at 4<i., 6cZ., 8d., 9cZ., 12ri, and even as
high as Is. Qd. ; silver rings, valued at from 6d. to Is. ; silver
spoons, scarce articles, valued at about 8d. or 9cZ. ; silver
cups and cups of mazer, the value of the mazer cup being
Is., Is. 4d., Is. 6cZ., in many cases 2s., and in one case 3s.

In Camera. — In the chamber the principal moveables
assessed and their values are : — Articles of clothing, such as

APPENDIX II.

mantles and robes, from 5s. to 10s. ; supertunics or cloaks :
tunics and linen (lintheamina,1 which may include shirts as
well as sheets) ; beds, from 2s. to 5s. ; in a few cases there
are two beds in the house ; household linen — the tablecloth
(mappa), at 9cZ. to 2*., and napkins or towels (manutergia),
at 5(7. or 6c?. ; kitchen utensils — the almost universal brass
caldron or pot, valued from Is. 6d. to 3s. ; brass platter or
dish, from 8<.7. to Is. 6<7., and brass bowl, probably for soup,
from 6d. to Is. ; 2 the tripod, valued at from 3d. to 8d., and
the craticulum. Other articles, sometimes described as in
the kitchen, sometimes as in the house, are: — the basin and
ewer (lot or cum pelvi), and andirons or firedogs.

The contents of brewhouse, larder, and granary need not
be specified ; in these particulars, the assessment resembles
that for 1295 ; as also in regard to the animals, corn, and
fuel assessed. But to compare values : beasts of the plough
remain at 3s., cows at 5s., and lambs at 6cZ. each ; but sheep
have risen from 8d. to I2d. each.3 Grain of all sorts has

1 Griffin, eldest son of the Prince of North Wales, endeavours to
escape from prison in the Tower ^A.D. 1244) by means of a rope made
of his sheets — facta longa reste de lintheaminibus. (Matt. Paris, ii.
la these assessments the word may apply also to shirts. But night-
shirts were unknown — pec-pie slept naked in bed ; see, however, Liber
Albus, Introduction, p. i'2.

• Brass was chiefly used for the domestic utensils of this period.
' Every farmhouse of any importance had one or two brass or copper
pots, a jug and basin of the same material, used apparently for washing
hands, and a few dishes, the last being generally of more slender con-
struction. These articles are universally named in the inventories of
effects and in the registers and indentures of farm stock.' — Rogers, Agri-
culture and Prices, i. 602.

3 Conf. Table of averages of prices of live stock in Rogers, Agriculture
and Pi-ices. In London, temp. Edw. I., the carcass of the best ox sold
for 13*. id. ; of the best cow for 10*. ; of the best pig for 4s. ; of the best
sheep for 2*. See Liber Albus, Introduction, p. 81. The following are
the prices fixed by ordinance in 1315, a year of famine, after several
years of bad harvests :— For the best fat ox, not fed on grain, 16*., and
no more ; if fed on grain, and fat, 24*. ; for the best cow, fat, 12*. ; for a
pig of twelve — duodecim — years old (a mistake for duorum, two ; see
ordinance, ' pore gras de deus aunz '), 4Qd. ; a fat sheep, unshorn, 20d. ; a
fat sheep, shorn, 14/7. ; a fat goose, 2irf. : a good fat capon, 2d. ; a fat

234 HISTORY OF TAXATION.

decreased in value ; wheat, frumentum, from 6s. 8d. to 4s. ;
siligo, from 5s. to 3s. a quarter ; barley, from 4s. to 3s. ;
and oats, from 2s. to Is. 8d.1

In this Schedule, as in that for 1295, stock in trade and
implements of handicraft stand for very little in the assess-
ments. Wool in small quantities appears once or twice in
the list ; it is valued at 3d. the lb., an advance of Id. on the
value in 1295.

The following is a list of the various occupations and
trades of the taxpayers. First, there is the rector ecclesiae
and several other clergymen ; then comes the barber, who is
also surgeon 2 as far as blood-letting, the miller, baker, cook,
mustarder, spicer, butcher, fisherman, brewer, and wine
seller ; tanner, skinner, shoemaker, weaver, fuller, dyer,
tailor, linendraper, girdlere, glovere, and taselere ; tiler,
glazier (verrer), carpenter (with * an ax termed " brodex," 5d.,
another ax, 2d., and " squire," Id.'), cooper, ironmonger,
smith, and potter ; then, the sailor ; then, the bowyer ; the

hen, Id. ; two chickens, Id. ; four pigeons, Id. ; and for 24 eggs, Id. See
Writs to the Sheriffs of Counties, and to the Mayor and Sheriffs of
London, Par. llolls, i. 295. The ordinance was repealed in the following
year. (Walsingham, i. 145.)

1 According to Kogers, Agriculture and Prices, the price in 1205 was
for wheat Gs. Qd., for barley -is. 4|rf., and for oats 2s. 4|<7. ; in 1301, for
wheat 5s. Q^d., for barley 3s. 7%d., and for oats 2s. Of d. A series of bad
years for corn had commenced with the great storm of St. Margaret's
Even (9th July), 1290, when ' there fell a wonderful tempest of haile,
that the like had never been scene nor hearde of by any man living. And
after these issued such continuall raiue, so distempering the ground, that
corne waxed very deare, so that whereas wheat was sold before at three
pence a bushel, the market so rose by little and little that it was sold for
two shillings a bushel. And so the dearth increased almost by the space
of 40 years till the death of Edward the Second, insomuch that some-
time a bushel of wheat, London measure, was sold for IQs.' (Holinshed,
Chron. i. 284.) As to the fluctuation of the price of grain at different
seasons, and the difference in the metropolitan and provincial markets,
&c., see Household Roll of Bishop Swinfield, 1289-90.

* Thus, in Edward I.'s reign, barbers in London are forbidden to ex-
pose blood in the window, ne mettent sane en lour fenestres : they are
to carry it privily to the Thames. Liber Albus, Introduction, p. 53, and
&ee p. 714.

APPENDIX II.

wood seller, and the sea-coal dealer ; and lastly, the Frip-
perer, or old clothes man.

Many of the totals are insignificant in amount, for in-
stance : — Saman the carpenter has a tunic, value 2s. 6rf., an
ax, value 2s. 6d. : total 6s. ; William of Tendring the tailor
has an old cloak, 3s., a bed, 2s. 6c?., a brass pot, Is. 6(7., and
a pair of scissors, 3d. : total 7s. 3d. ; Alexander at the bridge
has a boat, value 10s. ; Cecilia, the widow of Le Vaus, 3
sheep, at 12<7. a sheep: total 3s. ; Gilbert the taselere, an
old supertunic, Is. 3d., a sheep, 12<r?., and a lamb, 6d. : total
2>. 9d. ; and Walter the weaver, 4 a surtout valued at 2s. 8d.
— nothing more.'

The following are some of the principal assessments : —

Henry Pakeman the tanner has (with other goods) a
mazer cup, a silver buckle, four silver spoons, two table-
cloths, and two towels ; and altogether, including moveables
in house, granary, and larder, bark, skins and utensils fur
tanning, and barrels and vats for brewhou<e, a total of
9/. 17s. Wd. ; the loth being 13s. 2±d. William Proueale,
Ji butcher, has a total of 7Z. 15s. 2d. Henry Persun, another
butcher, has a silver buckle; a gold ring, value 12'/. ; two
silver spoons; a mazer cup; and altogether, including car-
casses of beef, muttons, pork, fat, cloth of russett, 4 pounds
of wool, two horses, a cart, &c., a total value of 51. 3s. H<7.
Richard of Wy set on has (with other goods) a gold ring, value
\'2'L ; in money, 3-s. ; a hackney, valued at 6s. 8d. ; and wax,
silk purses, gloves, girdles, leather purses, and needleca
flannel, silk, and lining materidl, giving a total value of
4/. lx. lid.

WINE is mentioned in two assessments only. John

1 Acularia. These needle-cases, according to Chaucer's ' Rmnaunt of
the liose," were necessaries for a young gentleman's morning toilet : —

' Up I roos and gan me clothe. . . .
a eylvre uedle forth Y droughe
out of an aguler queyut ynoughe
and gan this nedld threde anon. . . .
•with a threde bastyng mv
alone I went in uiy plaivng.'

236 HISTORY OF TAXATION.

Colyn has a cask, valued at 40s. Henry of Leycester (whose
assessment is last in the Schedule) has one pipe * of wine, of
the value of two marks, ' which he has received from Kalph
Stacey of Herewyc for sale.' Henry affirms that for this
Kalph has been taxed, and therefore that it should not be
taxed in his hands. ' It remains to be seen by inspection of
the Roll for Herewyc, whether the said pipe is assessed
among the goods of the said Kalph or not; for it is right that
our lord the king should have his tax either from Henry or
from the said Kalph.'

The total assessment for the borough is 518L Is. 4fcZ. ;
the total of the fifteenths, 34 1. 12s. 7cZ. The number of
assessments is about 390 ; which would give an average
value of ll. 6s. Qd. for property, and about Is. 9d. for tax,
per head.

1 The pipe contained 1'26 gallons.

237

APPENDIX III.

FORM OF ORDINANCE FOR THE TEXTII AND SIXTH,
GRANTED IX 1322.

PRELIMINARY NOTE.

This form is selected in preference to the form for the
15th and 10th of 1334 as less obscured by contractions.
The usual writs appointing taxors, or commissioners, in the
different counties of the kingdom were issued, to the following
effect : — The king to his well beloved and faithful earls,
barons, knights, freemen, and the whole commonalty of the
county of .... as well within liberties as without, and also
to the bailiffs of communes,1 cities, boroughs, and our
ancient demesne in the same county, greeting. Whereas
the earls, barons, knights, freemen, and commonalty of the
counties of our realm have granted to us a tenth of all
moveables which they had at the feast of St. Andrew the
Apostle last past, and, in our ancient demesne, a sixth, and
the citizens and burgesses of the cities and boroughs of the
said counties of the realm, in like manner, a sixth of all the
goods which they had on the said feast, lately in a certain
treaty had between ourselves and the prelates, magnates, and
counties of our kingdom at York ; to be collected, levied,
and paid into our Exchequer. — Then follows the appoint-
ment of two knights (named in the writ) ; who, with the
•ance of a clerk to be chosen by them for the purpose,
and for whom they are responsible, are to assess and collect

1 A chartered town -was sometimes termed a commune, communitas.

238

HISTORY OF TAXATION.

the said tenth in the said county, and the said sixth in the
cities, boroughs, and ancient demesne in the said county, as
well within liberties as without, according to the form deli-
vered to them under the royal seal, &c. &c. The usual writs
for assistance were also issued to the sheriffs of counties ;
and the following was the form of —

Assess-
ment by
selected
men of
the towns,
&c.

The Ordinance for Assessment.

Ceo est la fourme quele les Asseours et Taxours du clisme
graunte a nostre Seigneur le Hoi a Everwyk, au Tretiz eu
illoques, le demeyn proscheyn devant la Feste de Seint
Martyn, Tan de son regne seszime, par countes, barouns,
francs hommes, et les communaltez de tons les countes du
roialme, Et ensement du sisme graunte au Roi illoques en
totes les cities, burghs, et les auncienes demeignes le Roi
du mesrne le Roialme, de touz lour biens qe eux averoint
le jour de Seint Andreu prochein, a venir, deivent garder en
meismes les disme et sisme affeer, taxer, cuiller, et lever.
C'est a saver qe —

Les chiefs Taxours sanz delai facent venir devant eux de
chescune cite, burgh, et autre vile du counte, deinz fraunchise
et dehors, les plus loials hommes et mielz vanez de meisrnes
les lux, a tiele noumbre dount les chiefs Taxours puissent
sumseament eslire qatre ou sis de chescune ville, ou plus si
mester feit, a lour discrecion, par lesqueux la dite taxacion
et ce qe a ce appent a faire mielz purra estre faite et
acomplie.

Et quant il averont tieux eslutz, adonques les facent
jurer sur Seintes Evangeles, seit a saver ceux de chescune
ville par eux, qe ceux issi juretz loialment et pleinement
enquerront queux beins chescun de meismes les villes avoit
le jour de Seint Andreu avant dit, en meson et dehors, ou
q'il fuissent, saunz nul desporter, sur greve forfeture. Et
touz ceux biens, ou q'il seient devenuz depuys en cea par
vente ou en autre manere, loialment taxerount solonc lour
vereie value ; sauve les choses desoutz forprises en ceste

APPENDIX III.

forme. Et les frount enbrever et mettre en roule endente
tut pleinement, le plus en haste q'il purrent, et liverer as
chiefs taxours Tune partie desoutz leur seals, et reprendre
devers eux 1'autre partie desouz les seals des chiefs taxours.

Et quant les chiefs taxours averont rescu en tiel manere
les endentures de ceux qe serront juretz a taxer en citez,
burghs, et autres villes, mesmes les chiefs taxours loial-
ment et peniblement examinent celes endentures ; et si eux
entendent q'il eit aucune defaute, ceux tantost 1'adressent,
issi qe rein seit concelee, ne pur doun ne pur reguard de
persone mevns taxe qe reson demande.

Et voet le Roi, qe les chiefs taxours ailent de hundred Chief
en hundred, et de vile en ville, la ou mester serra, a surveer £
et enquere qe les souztaxours en les meismes viles eient vejors.
plevnement taxe, et a eux presente les biens de chescun, et
s'il troessent rien concele, meintenaunt 1'adressent et facent
asavoir au Tresorer et as Barons de 1'Escheker les nouns
de ceux qe issint auront trespassez, et la manere de lour
mesprise.

Et la taxacion des biens des souztaxours des viles soit
faite par les chiefs taxours, et par autres prodes hommes qe
eux eslirront a ce faire, issi que les biens de ceux seient taxez
bien et loialment, en mesme manere qe les autres.

La taxacion des biens as chiefs taxours, et de lour clers,
soit reserve au Tresorer et Barons de FEscheqir.

Et les chiefs taxours, si tost com il averont receu pre- Collection,
sentement des souztaxours, facent lever les disine et sisme a
1'oeps le Roi, sans delai, et sans desport faire a ntili, en la
fourme qe enjoint lour est par commission. Et facent faire Schedule

deux roules de la dite taxacion, acordanz en touz pointz ; et of a

ment.
retiegnent lun devers eux, pur lever la taxacion, et 1'autre

eient a 1'Escheqier a lendemein de la cluse Pasqe proschein
a venir, a quel jour il frount lour primer paie.

Et fait a savoir, qe des propres biens les Prelatz, et des
Religious, et des autres clercs, lesqueux biens sount issauntz
des temporautez qe sount annex a lour eglises, rien ne seit
fet, tan que le Roi eit autrement ordene. Nequedent, si

240 HISTORY OF TAXATION.

Prelat, homme de Religion, ou autre clerk, eit terre ou tene-
ment de heritage, ou de purchaz, ou a ferme, ou en noun de
garde, ou par eschete ou en autre manere, seit taxacion faite
de touz les biens qe lour furent en meismes les lutz, le jour
de Seint Andreu avantdit, en la fourme qe ceste taxacion se
fra des biens des lays.

Exemp- Et set assavoir qe en ceste taxacion des biens de la com-

(iTknights munalte de touz les countes, serrount forpris armure, inon-

andgentle- ture, joeux, et robes as chivalers, et as gentyshommes, et a

lour femes, et lour vessele d'or, d'argent et d'arrein. Et en

(2) citizens citez, et en burgs, soient forpris une robe pur le homme, et
and bur- un au^re pur \a femme, et un lyt pur ambdeux, un anel, et

gesses : » r

un fermail d'or ou d'argent, et un cent de seye q'il usent
touz les jours, et ausi un hanap d'argent ou de mazre, dount
il bey vent.

Et les biens de meseaux, la ou il sount govern ez par
soveregn messeal, ne seint taxez, ne prises. Et s'il seient
meseaux governez par meistre seyn, soeint lour biens taxez
come des autres.

(3) the Et fait a remembrer qe les biens des gentz des countez

hors des cites, burghs et demeyns le Hoi, q'en tut ne passent
la value de dis souldz, ne seit rien demande ne leve ; ne des
biens des gentz des citez, burghs, ne demeignes le Roi, qe
ne passent la value de sys souldz en tut, rein de seit
demande, ne leve. See Par. Rolls, i. 457.

The form of ordinance for the assessment of the 15th and
10th, in 1334, is practically the same as that above given.
See Par. Rolls, ii. 447. After 1334 the method of taxation
by grants of fractional parts of moveables was, in effect,
superseded by a system of grants of established sums of
money charged on the different counties and towns, and
levied therein by self-assessment, only nominally ' fifteenths
and tenths.'

241

APPENDIX IV.

THE SHIP WRITS. PARTICULARS OF A WRIT OF THK
SECOND ISSUE, 1636, FOR DORSE1 SHIRE. TO SHO\V
THE FORM OF THESE WRITS.

* DORSET. — The king, &c., to the sheriff of our county of
Dorset ; to the mayor, bailiffs, burghers, and community of
the town of Poole. and to the sheriff of that town ; to the
mavor, bailiffs, aldermen, and burgesses of the borough of
Dorchester ; to the mayor and burgesses of the town and
borough of Wareham (and so on for Weymouth and Mel combe,
Lyme Regis, Bridport, Corfe, Shaftesbury. and Blandford
Forum), and to the loyal men of those towns and boroughs,
and their members, in the town of Poole, and the Isle of
Purbeck, and the towns of Portland, Burton, Sherborne,
Cranborne, and Sto-borough, and all other towns, boroughs,
townships, hamlets, and other places in the said county of
Dorset, greeting.

' Whereas we are informed that certain pirates, enemies
of the Christian name, Mahometans, and other in bands
have nefariously taken and despoiled ships and goods and
merchandise, not only of our own subjects, but also of the
subjects of our allies, in the sea which has used of old times
to be defended by the English nation, and have taken them
off at will, and have reduced the men in them to a miserable
captivity. And whereas we see them daily preparing a navy
further to molest our merchants and harass the kingdom,
unless a more speedy remedy be applied, and their endeavours
be met with stronger opposition. Considering also that the
VOL. I. K

242 HISTORY OF TAXATION.

peril which threatens from all sides in these warlike times,
renders it necessary for us and our subjects to hasten as
speedily as possible the defence of the sea and the
kingdom, —

4 We wishing, with the help of God, to provide for the
defence of the kingdom, the safeguard of the seas, the
security of our subjects, the safe conduct of ships and mer-
chandise coming to our kingdom of England, and from the
same kingdom passing to foreign parts, especially since
we and our ancestors, kings of England, have hitherto been
lords of the said sea, and we should much regret if this royal
honor should in our time perish, or in anything be diminished.
And inasmuch as this burden of defence which relates to all
should be borne by all, as by the law and custom of the
kingdom of England has hitherto been the case.'

After this recital of the reasons for the levy, there follows
a direction — to equip one ship of war of 500 tons (portagii
quingenti doliorum) with men, skilled masters, and strong
expert sailor?, 200 at the least, and cannon and small arms
and gunpowder (tormentis tarn majoribus quam minoribus,
pulvere tormentario), and spears, darts, and other necessary
ammunition sufficient for war, with double equipage, and
also with provision and necessaries for twenty-six weeks at
least — to be at Portsmouth on such a day, &c. &c.

Kegulations are added for the assessment of the propor-
tion of the burden to be borne by the different towns in the
county ; for the sub-assessment of the contributions to be
paid by the men of each town, according to their condition
and ability, towards the payment of the sum assessed upon
the town ; and for the appointment of collectors.

The writ concludes with an injunction not to collect
more than is absolutely necessary for the purpose in hand.
Foedera, xix. 658 et seq.

243

APPENDIX V.

THE SHIP WRITS. DISTRIBUTION OF SHIPS TO THE
SEVERAL COUNTII

The following List of the * distribution of ships to the
several counties of England and Wales, with their tonnage
and men, as the same was ordered to stand ' in the year
1639, is taken from Stevens, Hist, of Taxes, p. 258. A
similar list for 1636, that is for the writs of 1635, is given
in Anderson, Hist, of Commerce, ii. 362, and may be com-
pared with the writs in the Foedera, or in Rushworth, ii.
335 et seq.y where the sum set on the corporate towns in
each county is given. The charge for that year is calculated
at 10Z. per ton, viz., for a ship of 500 tons 5,OOOL The
proportion of men to tonnage is always two men to every
five tons : —

Berks

Shi

ps Men Tons

128 320

Buckingham 1
Bedford 1

144 360
96 240

Bristol

26 64

Cornwall

176 440

Cambridge ]
Cumberland and Westmoreland . 1

112 280
45 112

Chester

96 240

Devon

288 720

Darby

Dorset

1
1

112 280
160 400

Duresrn

64 160

244

HISTORY OF TAXATION.

Sliips

Men

Tons

256

640

Gloucester ....

176

440

Hampshire ....
Hereford .....

1
1

192
112

480
280

Huntington ....
Hertford

1
1

64
128

160
320

Kent and Ports ....

256

640

Lancaster .....

1
1

128
144

320
360

Lincoln .....

256

640

London .....

448

1220

Middlesex ....

160

400

Monmouth ....

120

Northampton ....
Nottingham ....
Northumberland

1
1

192
112
64

480
280
168

North Wales ....

128

320

Norfolk .....

253

624

Oxon .....

112

280

Eutland .....

Somerset .....

256

640

Surrey .....
Sussex .....

112
160

280
400

Suffolk

256

640

Stafford

240

South Wales ....

160

400

Salop .....
Warwick .....

1
1

144

128

360
320

Worcester

112

280

Wilts

224

560

York

384

960

rillNTED BT

grOTTlriWOODE AND CO., NEW-STREET
LONDON

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July 1890.

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