v.i CORNELL UNIVERSITY LIBRARY DATE DUE ..^ mtM jmx MSIS Jljg ! _s=. Mil a 3 \q ^r /Mr" ^g^^/^] GAYLORD PRINTED IN U.S.A. CORNELL UNrVERSITY LIBRARY 3 1924 092 572 498 The original of tliis book is in tlie Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http ://www. arch i ve . o rg/detai Is/cu31 924092572498 HISTORY OF TAXATION AND TAXES VOL. I. r.oxoos : rillNTKD ItY M'UTTI.SWOiinP. AND CO., NKW HJItKF-l' SQUAllE AM> I'AUr,IA:MENT iSTItKET A HISTORY OF TAXATION AND TAXES IN ENGLAND FROM THE EARLIEST TIMES TO THE PRESENT DAY STEPHEN DOWELL ASSISTANT SOLICITOR OF INLAND REVKNTE Vol. I. TAXATION, FROM THE EARLIEST TIMES TO THE CIVIL WAR LONDON LONGMANS, GEEEN, AND CO. 1884 UNIVEHSITYl HISTOEY OF TAXATION. CONTENTS OF VOL. I. UOOE I. BEFORE THE NORMAN CONQUEST. BOOK II. FROM THE NORMAN CONCJUEST TO THE REION OF HENRY 11. 1000—1154. BOOK III. THE REIGN OF HENRY II. 1154—1189. BOOK IV. FROM THE REIGN OF HENRY II. TO THE SETTLEMENT OF THE FIFTEENTH AND TENTH. 1189—1334. . BOOK V. THE HUNDRED YEARS' WAR. 1334-1453. BOOK VI. THE ^^'ARS OF THE ROSES. 1455-1485. BOOK VII THE TUD(JR PERIOD. 1485-1603. BOOK VIII. THE STUART PERIOD T(J THE CI NIL WAR. 1603-1642. ABPENDIGES. ■".tA PBEFACE. This history of Taxation and Taxes in Eugiaud is coin- voi. i. prised in four volumes. The first volume begins with the earliest records of Taxation, and follows the subject through periods which, for the sake of convenience, have been marked ofT as follows : — Before the Norman Conquest ; from the Xorman Conquest to tlie reign of Henry II. ; the reign of Henry II. ; from the reign of Henry II. to the settlement of the assessment for the fifteenth and tenth, the tax on moveables then iji use ; the Himdred Years' War with France ; the Wars of the Eoses ; the Tudor period ; and the Stuart period, ending with the Civil War. The second volume begins with the times of the voi. n. Commonwealth, when taxation in its modern form may be said to have commenced, and is di\'ided into five books. In the first book the history is continued down to the Eevoluti(jn. The second book is wide in its b(:o[)e. It (;rtriies tlie histiay of taxation on the increase down to tlie end of tjje Great War with Eevolutionaiy France and Napoleon, throiigli periods rUKVACSh. Avhich have been marked off by reference chiefly the expensive wars in which we were engaged and which we owe the existence of our enormous natio debt, as follows : — From the Ee volution to the Wa] the Spanish Succession, including the settlement Ireland and the war with France ; the War of Spanish Succession ; a peaceful period, from the pe of Utrecht to the commencement of the War of Eight of Search, including Walpole's administratis the War of the Eight of Search, including the Wa: the Austrian Succession, the fall of Walpole, and Wilmington, Pelham and Newcastle administratio the Seven Years' War ; the Taxation of America ; War of American Independence ; the times of Will: Pitt — before the Great War ; and lastly, Taxal during the Great War, a period which is divided i two parts, the first ending with the peace of Ami< the other, with the hnal victory of Waterloo. At date, with everything taxed that (?ould be taxed, the income tax at the rate of 10 per cent., or, as should say, 24c_/. in the £, taxation in England reac the zenith. The third book is devoted to a reviev the sources of our revenue from taxes at that date, continues the history from the repeal of the incc tax in 1816, which shattered our fiscal system pieces, down to the accession of Peel to office ]842, the periods being marked off by reference the Liverpool, Wellington, Grey, and Melbourne ministrations. The fourth book has relation to reform of taxation, and, beginning with Peel's re-in duction of the income tax and first revision of PKKl'ACE. ix tariff, iuchides the alterations and aniendmeuts subse- quently effected in our fiscal system by him and his successors in the office of chancellor of the exchequer during a period of reform which is treated as ending with the break up of the old assessed taxes, the repeal of the taxes on locomotion and the consolidation of the stamp laws, in 1870. The fifth book treats of taxation since 1870. A Synopsis of the sources of the revenue from taxes in the United Kingdom in 1881 is then given ; and the volume ends with Appendices containing information as to the cost of wars ; the amount of debt accrued from the several wars ; the administrations from 1702-1882 ; the average naval and military ex- penditure at various stated times, and other subjects which, it is hoped, may be of interest. The third and fourth volumes contain a liistoi y of Vol. iii. the particular taxes. The third treats of the direct taxes and the stamp duties. The direct taxes are divided into taxes on persons, either by poll or in special classes, and taxes on property or analogous to a tax on property, to include a great variety of taxes, more particularly those on the occupation of houses, the establishments kept by the tax-payers, and various other taxes based upon expenditure as evidence of capability to bear the tax. The history of the stamp duties is divided into three chapters ; the first, be- ginning with the original Stamp Act, ends in 1816, when ' almost every species of written and printed document necessary for carrying on the business of mankind had been drawn within the grasp of the stamp laws ; ' the second continues the subject down J'KIM'Ai;j'>, 1o the reform of the staiup laws in 187U; and ti tliird brings tlie liistory (lo^vn to the present day. IV. The fourtli volume treats of taxes on artich's consiunpliou, dividing the subject into four boot j'elating to (1) eatables ; (2) drinks, alcoholic and no alcoholic; (o) tobacco; and (4) articles not eatable drinks or tobacco, lo include manufactures and ra materials of manufactures : taxes A\hich touch, direct or indirectly, almost everything that is usually eate drunk, worn, or used by mankind. A Table of Contents at the beginning of cai vt)lume forms an analytical index to the volume ; ai an alphabetical index will be found at the end. The Avork is the result of notes which, original put together as memoranda for personal informatio have been gradually combined and moulded into the ])resent form. They are pubhshed in the hope th they may prove useful to persons interested in technical subject ; and though from the wide fie they cover, and the intiicacy of the subject in some its details, they cannot be expected to be free fro en'ors and omissions, the compiler is not conscious liaving spared trouble in the endea\oin" to make the as accurate and com[)reliensive as the limited time ; his disposal has permitted. CONTENTS. BOOK I. BEFORE TILE y OHM AN COXQUE.ST. CHAPTEE I. ANCIENT BRITAIN AND BRITAIN UNDEE THE ROJrANS. Xo traces nf laxes in Ancient Britain. Eoman taxes in Britain. Levies in kind. Difficulty of cartage. Tfie scriptura. Poll taxes. Departure of the Romans. Total abolition of all Komau institutions .......... OHAPTEK II. THE ANGLO-SAXONS. Permanence of many of the Anglo-Saxon institutions. Tlie town- sliip, the borough, the hundred and wapentalre, and the shire. Consolidation of the royal demesne. The foils land and the feorm fultum. The king lives of bis own. The fiscal oflicers of the shire, hundred and township. Taxes imposed by the AVitenagemot. The shipgeld. The danegeld. Fiimage . BOOK II. FliOM THE NORMAN CONQUEST TO THE REIGN OF HENRY II. ] 066—11 .34 CHAPTER I. THE REVENUE FRO;\r DEMESNE. Extern of the demesne. Tlie forest. The rural tenanl.?, scltlemcnt of their rent by ITenry 1. The urban tenants, their emancipa- tion from the exactions of tlio sberiffb. The firniit bnrgi. Thf royal prer(.igative.5 of purvryauec, prc-cmptiuu and priaat;e r)f wijir PAGE 15 Ml CONTENTS. CHAPTEK II. THE REVENUE FROM THE INCIDENTS AND fASUALTIES OF THE FEUDAL TENURES, Gradual establishment of the feudal system in England. -Military service by the Iniight's fee. The feudal aids. Incidents and casualties of the feudal system. Other items of revenue under the Norman kings and their successors . . • . ■ CHAPTER III. THE DANEGELD. 1084-llfi3. The danegeld, revived by the Conqueror, afterwards becomes annual. Is included in the ferm of the county. Disappears after 1163 JIOOK III. THE nines OF IIEXRY II. 1154— IJs'J. CHAPTER I. THE COUKT 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 Chancery. Growth in importance of the treasurer. Appoint- ment of a Chancellor of the Exchequer iu li'.'U. Disorder in our fiscal system ,....,_ CHAPTER II. THE LAND TAX ON THE KNIGHt's FEE, TERMED SCUTA(;i:. 11,59-1186. Continental piisition of the Aniitvin kings. Eleanor of Aquitaiuc. Her claim to the cniinly of Toulouse. The scutate of Toulou.sr, ll.'i'.l. The sculagc of Ivelaml, llTl'. The scutate of (iallowav, U«0 , . . ,' . ('i)N'|'l.^\TS, xiii CHAPTER III. TAI-LAOE. THE TAXATIOX OF ROYAL DEMESNE. PA OK ^nllu•e of tallao-e. Obligation of the tenants of demesne. Tlie luixiliuni burgi. The auxilium extended to the rural tenants on the disappearance of the danegeld, 11 6.S. The practice in col- lecting- a tallage ... ..... 41 CHAPTER IV. THE TAXATION OF MOVEABLES. The Saladin tithe, 118S. Taxation of moveables. The jury system applied. The ordinance for the Saladin tithe . , . .44 BOOK lY, FMO.n THE REIGX OF HENRY 11. TO THE SET- TLEMEXT OF THE FIFTEENTH AND TENTH. llsO— l;3:i4. CHAPTER I. scutai:e, the land tax on knights' fees. iScutages in the reign of king Ricliard. 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, 12-34, how assessed. Scutages in the reign of Edward I. Scutage falls into disuse. The last of the scutages 4!J CHAPTER II. the tax ON agricoltural lands termed carucage. 1194-1224. Carucage taken by Richard I. in 1194 and 1 lUH. New survey and assessment. Taken by John in 1200 and by Henry III. in 1220. Asse.ssmfut and colli-ftion of the carucage f.f 1220. The Fnlkcs dp Breaule carucage in 1224. Kiid uf ranicage ... 57 XIV ('(»XT]']XTS. CHAPTEK lit. TALLAGE, THE TAXATION OF ROYAL DEMESNE. 1189-1334. Tallages in the reign of Richard I. and John. Tallage not touched by Magna Carta. Tallage in the reign of Henry III. Liability of the citizens of London to tallage. Tallage is superseded by a system of general grants and falls into disuse CHAPTER IT. TAXES 0\ jrOVEABLES. A.D. 1189-1334. This system continued. Variety of the grants. The thirteenth of 1207. Its assessment. The fifteenth of lirJi-"). The jury system again applied. The fortieth of 1i>.j2. The charge. The thirtieth of 1237. ThechargH. The fifteenth of li'T."). ( 'nmplaints of rigid assessment. General grants commence in 12S.3. Com- plaints of the rigid assessment of the fifteenth in 1290. Prin- cipal subsequent grants in the reigns of Edward I., Edward II., and PVlward III. Practice in asse.ssment. Issue of writs. The roll or ordinance of nssessiueiit. Schedules of the assessment . CHAPTER Y. THE CTSTOMS BEFORE 1334. Origin of the customs. Their confirmation and limitation by Maizna Carta. Quasi-parliamentary grant of the customs on wool, wuolfells, and leather in 1275. The Maletoute. It is sup- pressed by Oontirmatio Cartarum in 1297. The antiqua custuma of 1275 are recognised. Commutation of prisage on wine of the foreign merchants for butlerag-e and the nova custuma in 1.302. Refusal of the native merchants to commute . CHA,PTER VI. THE EXCHEQUER OF THE JEWS. The Jews in England settled in the towns. Exactions of the kino- from the Jews. The revenue of the Judaism. The custodes Judiicnriim. Expulsion of the Jews by Edward I. in 1200. CONTENTS. [xiii] 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. Faikire of the tax. In 1482, a fifteenth and tenth granted together with an increased poll upon aliens 147 CHAPTER III. BENEVOLENCES. Popularity of Edward with the towns. His demands for benevo- lences. The benevolent widow. His gentle fashions towards the rich citizens. The statute against benevolences . . . 155 BOOK VII. TAXATION UNDJER THE TUDOES. 14s.j— 1603. CHAPTER I. THE CUSTOMS SUBSIDIES OF WOOL, SKINS AND LEATHER, TUNNAGE ON WINE, AND POUNDAGE ON GOODS. 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. Enact- ments, in 1558, against frauds in the customs. Queen Elizabeth's book of rates, 1586. Increase in the yield of the customs revenue 163 CHAPTER II. THE DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS, POLL TAXES AND THE GENERAL SUBSIDIES. Paei I. — Kings Henet 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 Diu'ham. The poll tax of 1513. Its failure. Grant of a subsidy. Practice of gi'anting fifteenths and tenths and a subsidy together. The parliament of 15-23. Wolsey demands a fifth from lands and goods to produce 800,000/. in four years. Grant of a subsidy. The survey of 1623. Attempt, in 1526, to exact a sixth. The seven yeurs' VOL, 1. a LXIVJ CONTENTS. parliament, 1529-36. Abolition of first-fruita and tenths to the pope, and. peter-pence and other exactions. The legislative power of convocation is abolished. Grant of the first-fruits and tenths to the king. Grant of a subsidy for the -vrars in Scotland and Ireland and new havens at Calais and Dover. Dissolution of the lesser monasteries and nunneries in 15-j6. The new court of augmentations. Dissolution of the great abbej'S and monasteries in 1539. Kesumption of the lands of the Hospi- tallers 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 . Part II. — King Ebwaed "ST. and Queens Mart and IClizabeth. Debt left by Henry VIII. The subsidy on slieep and wool in 154S, repealed in 1549. Grant of fifteenths and tenths and a subsidy in 1553. The subsidy is released 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. 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 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 voted in 1575. An addition made to the usual grant. Parsimony of the commons. Limited grants in 1581, 1585, and 1587. Grant for the defence of the country against the Armada of four fifteenths and tenths and two sxibsidies. Renewed parsimony of the commons. The lords refuse, in 1593, to assent to a less grant than three sub- sidies. Six fifteenths and tenths and three subsidies o-ranted. A similar grant made 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 assess- ment. The reason for the small yield .... CHAPTER III. benevolences and monopolies. The benevolence of 1491. 'Morton's fork.' The 'shearing or underpropping' Act. Another benevolence in 1504. The 'amiable grauute' of Henry VIII. Another benevolence in 1545. Gifts to queen Elizabeth. A hearty benevolence CONTENTS. [XV] BOOK VIII. TAXATIOX UNDER THE STUARTS TO THE CIVIL WAR. 1603— 1C42. CHAPTER I. THE CUSTOMS SUBSIDIES OF WOOL, SKINS AND LEATHER, AND TUSNAGE ON WINE AND POUNDAGE ON GOODS. THE IMPOSTS. PAGE Life grants of the subsidies to king James. The diifereuce 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 preat 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 excessive impositions. Cecil effects an arrangement and a subsidy is granted. Yield of the revenue in 1613. Appointment of Oranfield as surveyor- general. Yield of the revenue in 1617 and in 1610. Yield in 1623. On the accession of king Charles, the commons raise the question of imposts. Limited grant of the customs sub- sidies 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 Plight. It does not touch the imposts. Pteiuoustrance against the levy of tunnage and poundage in 1620. Dissolution of the parUament. 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 211 CHAPTER II. DIEECT TAXES, INCLUDING FIFTEENTHS AND TENTHS, THE GENEBAL SUBSIDIES, AND POLL TAXES. Tlie old system of fifteenths and tenths and subsidies continued. Grant of six fifteenths and tenths and four subsidies in lOOo, and of one fifteenth and tenth and one subsidy in 1600. C4rauts U-^vij i^ui^ xj:j1^ xo. in 1620 and 1623. The last of the 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. Grant, in July 1641, of a poll tax for the disbandment of the northern army CHAPTER III. THE SHIP WEITS. 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 tlie personal rule of Charles I. The king is desirous, in 16.34, 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 dillioulty 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 August, 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 par- liament. The long parliament, September 1640. The Act against ship money ......... CHAPTER IV. benevolences. monopolies. the tariff of honors. 1. Benevolences. 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 Rio-ht in 162/ "_ ' _ 2. M0N0P0LrEI5. The question of monopolies raised in 1621 The statute an-ainst monopolies in 1024. Noy's project of soap in 1637, Cul- pepper's observations on the monopolists in 1640 3. The Taeifp of Honoes. Copied from tlic measures of Sully in France. Creation of the new order of baronets. The price of other titles C'C^XTKNTS. xvil APPENDICES. PAGE I. The Ordinance of the Saladw Tithe, 1188. Latin TEXT 24& II. Some pahiicttlaes of the Schedules of Assessment POE THE Taxes on Moveables. Colchestbe, 1295 AND 1301 251 III. Form of Oedtnancb for the Tenth and Sixth, granted in 1322 259 IV. The Ship Writs. Paeticxjlaes of a Writ of the Seconi) Issite, 1635, for Dorsetshire. To show the form of these Writs 263 V. The Ship Writs. Distribution of Ships to the several Counties 2G5 INDEX 267 VOL. I. BOOK I. BEFORE THE NOEMAN CONQUEST. CHAPTER I. j^NCIENT BRITAIN AND BRITAIN UNDER THE ROMANS. CHAPTER II. THE jiNaLO-SAXONS. CHAPTER I. ANCIENT BRITAIN AND BRITAIN UNDER THE ROMANS. No traces of taxes in Ancient Britain. Roman taxes in Britain. Levies in kind. DiHiculty of cartage. The scriptura. PoU taxes. Depar- ture of the Eomans. Total abolition of all Roman institutions. 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 par- ticular country at the time. Accordingly, in Britain, where money was scarce, many of their taxes were levies in kind, consisting of a certain portion of the produce of lands, usually a tenth. This they required ±liH i U±i 1 Ui* 1 AAA 1 lUiN . to be delivered at the fiscal granary or barn. tance of transit and the bad state of the roads o rendered the cartage of the produce a tax more seve felt than the tribute itself ; and accordingly the c plaints regarding these taxes in kind were direi mainly against the inconvenience and difficulty transport. The principal property of the inhabitants consi of flocks and herds, for the Britons lived mainly flesh and milk — ' pecorum magnus numerus,' w: Caesar, and ' lacte et carne vivunt.' These the Eon taxed at so much a head, by means of a tax ter: Scriptura from the inscription of the number of 1 of cattle in the roU of the tax-gatherer. In orde: pay the scriptura, the owner of the cattle, if he hac money, was compelled to sell cattle or to have reco to the Eoman usurer on his own exorbitant terms, this consisted the principal objection to the tax ; £ was also to the poll tax on individuals, capit humana, another tax which on occasion was leviec the Britons. Taxes in kind, the scriptura and poll taxes "v probably the principal taxes used in Britain by Eomans ; though we have no very clear informa as regards the exactions to which the inhabitants v subjected at their hands. Taxes appear to have fori one of the causes of the revolt of the Iceui, and mentioned as oppressive in the harangue of Boadice her forces before the battle with Suetonius ; but tl is no good reason to think that taxation was carriec Britain to the extreme point it reached in Gaul. BRITAIN UNDER THE ROMANS. 7 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 com- paratively of httle interest in relation to ancient Britain. For when the inroads of the northern barbarians com- pelled 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. JTIJ.OJ.V-'JLV J. VX' ±XX^-S.ri. Ljuyji.-* CHAPTER II. THE ANGLO-SAXONS. Permanence of many of the Anglo-Saxon institutions. The town the borough, the hundred and ■wapentake, and the shire. Conso tion of the royal demesne. The folk land and the feorm fultum. king lives of his own. The fiscal officers of the shire, hundred township. Taxes imposed by the Witenagemot. The shipgeld. danegeld. Fumage. In the course of the Teutonic settlement in the isl and the Anglo-Saxon period that follows, many inst tions were established which have a permanent portance in subsequent fiscal history. In the ' ttlnscipes ' — which originally consisted of fenced homesteads or farms or villages, surrounded a tun, or quickset hedge, formed by the immigi Angles, Jutes and Saxons, when, after prelimir visits for plunder, they returned as adventurers per: nently to settle — we have the area of land termed TOWNSHIP, so frequently mentioned in connection -v taxes in after times. The ' burh ' — consisting of a larger township, or a lection of townships, surrounded by a ditch and mo or a wall, in lieu of a tiin, formed in positions conven for trade and commerce under the protectino- she of a residence of the king or a powerful eorklofmai bishop~is the original of the borough of after tim, THE ANGLO-SAXONS. 9 The HUNDREDS, wliich continue to this day to be the subdivisions of the county, districts various in size and inchisive 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 WAPENTAKES,-^ a name which undoubtedly has reference to the armed gathering of the freemen, were the similar subdivisions of the county in some of the Anglian districts. 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 king- dom of England, established as the primary divisions of the kingdom, including as subdivisions the hundreds or the wapentakes of which they were formed. In the residt of the process by which the kingdom of England was formed, an enormous demesne accrued to the king by means of aggregation. All the king- doms of the Heptarchy had their royal demesne and folk or public land ; and when these kingdoms, through concert and combination to resist the attacks of the Danish pirates, became subjected to a Bretwalda or wielder of Britain, and he, eventually, developed into a permanent king of the whole Anglo-Saxon land, the ' Somutimes termed, subsequently, cantons, from centum. lU HISTOUY OF TAXATION. demesne of the various Heptarchic kings became c solidated, while the folk land, directly subjected to king as territorial lord, became virtually part of royal demesne. In every shire the king received, out of the prod of what had been the folk land contained in the sh a compensation for his sustentation, termed the ' fee fultum ; ' and with this, and the produce of the deme and the fines, the king was well able to ' live of own.' In the shire, the scirgerefa or sheriff, who, a royal officer, was usually nominated by the king, ^ not only judicial president of the shire and admii trator of the law, but also administrator of the ro demesne and guardian of the interests of the king, i ing as his bailiff, whence the shire is to this day tern his ' bailiwick.' The hundred gerefa, an officer -v became after the Conquest the bailiff of the hundi represented the king's interest in fines and the prod of demesne and the folk land in this rateable divis of the shire; while the township had its fiscal offi in the tungerefa, who became, after the Conquest, reeve of the township. Taxes, when required, were imposed by the ' wite gemot,' or council of wise men ; but as regards details of taxation in Anglo-Saxon times we have very clear information. We know, however, that shire formed the unit of rating, and that on spe( occasions of imminent peril every shire was requi to contribute, in proportion to the number of hundr it contained, a ship and its equipments for the purp THE ANGLO-SASONS. 11 of naval resistance to the enemy .^ The money collected was termed shipgeld. The ferocious pirates of the Northern Sea gave a name to another tax, in the general tax on all lands in the kingdom known as the daneqeld. This was im- posed at so much a hide, a measure formerly considered to have been 100,''^ but now put at 120 acres, and the rate varied from Is. to 4 s. as the occasion required. First imposed, 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,' 10,000Z. was levied by this means in that year. In 1002, another danegeld, of 24,000/., was levied to bribe away these ferocious followers of the Vikingr or Sea Kings. In 1007, a tribute of 36,000/., levied in the same manner, was paid to the hostile army ; in 1012, 48,000/., and in 1018, no less than 72,000/.^ Originally levied for tribute, the danegeld was sub- sequently, after the cessation of the Danish invasions, continued and collected as revenue by the king, some- times under the specious pretext of an expected attack. It was very unpopular and difBcult to collect,* and on one occasion of a levy, in 1041, when Harthacnut 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 slaughter of some 1 Freeman, Norm. Conq. i. 336 et seq., and note LL. ' Hida a primitiva institutione ex centum acris constat. Dial, de Scacc. i. 17. 3 Chron. Sax. a.b. 991, 1002, 1007, and 1018. In this last year, London paid, in addition, 10,500^. ^ Dial de Scacc. i. 11. 12 msTOKY OF Taxation. of them, and in the result to the memorable spoliati of Worcester by royal command. The tax was abolish by Edward the Confessor, but subsequently was reviv by the Norman kings after the Conquest. A FUMAGE, or tax of smoke farthings, or hear tax, a kind of tax usually to be found among the fisc traditions of communities in remote times, rang among those of the Anglo-Saxon period. Such a ti is mentioned subsequently in Doomsday Book. seems to have been a customary payment to the kii for every hearth in all houses except those of the poc BOOK II. FEOM THE NOEMAN CONQUEST TO THE EEIGN OF HENEY 11. 1066-1154. CHAPTER I. THE REVENUE FROM DEMESNE. CHAPTER II. THE REVENUE FROM THE INCIDENTS AND CASUALTIES OF THE FEUDAL TENURES. CHAPTER III. THE DANEGELD. 15 CHAPTEE I. THE KEYENUE FROM DEMESNE. Extent of the demesne. The forest. The rural tenants, settlement of their rent by Henry I. The urhan tenants, theu' emancipation from the exactions of the sheriffs. The firma 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. While the feudal system, which be- came gradually established, created between the king and the landowners well-defined obligations, in which we discover the germs of future taxes. The king continued in effect to live of his own — that is, from the revenue derived from the demesne. 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 Enghsh after the Conquest. Its extent, in 108G, as sliown by the general survey of 16 HISTORY OP TAXATION. lands ordered to be made by the Conqueror, recordc in Doomsday Book, amounted to no less than 1,4. manors or lordships, besides farms and lands Middlesex, Shropshire and Eutland. The three divisions of demesne were those (1) forest ; (2) the land held by rural tenants ; and ( the holdings of urban tenants. 1. The forest formed the king's hunting groui and afforded a supply of venison for his table ; ai was secured against intruders by a savage code special regulations known as the forest laws, whic among their less barbarous provisions, imposed up( offenders pecuniary penalties that produced under tl Norman kings and their successors, occasionally, i inconsiderable amount of revenue. 2. From the land held by the king's rural tenan the royal table was maintained ; and originally tl tenants rendered sheep, oxen, corn and other produi in kind, ' non auri vel argenti pondera, sed sola victual solvebantur,' ^ an arrangement similar to the feor fultum of Anglo-Saxon times. This practice continuf to prevail until the reign of Henry I., who, influenced 1 representations made to him by the rural tenants wl flocked to his court with complaints of the severity the exactions to which they were subjected, and on t own" part not unwilling to exchange this cumbersoii process of collecting rent in kind for payments money, which would be of use for his foreio-n exped tions, resolved to commute the rents in kind for monc payments. In this view he directed prudent and di ' Dial, de Scacc, i. 7. THE NORMAN KINGS. 17 creet men to go round the kingdom, survey tlie 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, by the value of produce in money; as, for a measure of corn for 100 men, so much ; for an ox. Is. ; for a sheep, 4rf. ; for provender for twenty horses, Ad., and so on. A separate assessment v/as 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. 8. 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, Avho, speaking generally, exercised, unless ex- cluded 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. 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 ot VOL. I. c 18 rnsTORY of taxation. the shire ; and, as may be imagined, some of the shei took advantage of the opportunity to make a g( thing of their bargain with the king. This prad gave rise to many complaints, and in the course ot ti most of the towns obtained a separate assessmeni their rent and thus precluded the sheriff, Avhere he s continued to receive the rent, from exacting from town more than the sum specially assessed thereon. Some towns, however, were farmed to a spe( custos or committee, and others to the men or b gesses of the town ; an arrangement which in the p cess of time was extended to most of the towns f boroughs in England, who thus freed themselves fr the grasping hand of the sheriff, and obtained from king charters granting the town or borough to townsmen or burgesses at a rent separate from that the county. This was termed the firma bubgi, rent of the town, and the townsmen collected amount, with any increment {crenientum firmae), d by apportionment among themselves, and paid it direc into the exchequer. Over and above all rent payable by them, all tenants of ancient demesne, rural and urban were such, under an obligation to assist the kincr on { occasion of extraordinary expense, but more parti larly, after an expedition, when the extent of tl: liability went even to the tenth part of their o-oods In addition to this revenue from the demesne king had special prerogatives with a vic\v to the mz tenance of a magnificent court ; such were Purvi ance, the right to impress carriages and horses for THE NORMAN KINGS. 19 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 cargo, from wine-laden sliips on their arrival at a port. iH) IIISTOEY OF TAXATION. CHAPTEE II. THE REVENUE FROM THE INCIDENTS AND CASUALTIES THE FEUDAL TENURES. Gradual establishment of the feudal system in England. Military sen by the knight's fee. The feudal aids. Incidents and casualties of feudal system. Other items of revenue imder the Norman kings i their successors. After the Norman Conquest, when, in process of thi the continental feudal system had become establish in England, the king derived a considerable reven from the incidents and casualties of the feudal tenur a source of income which, sometimes in abundai sometimes in diminished yield, continued to flow i five centuries and a half, and was only dried up wh tlie court of wards and liveries, created subsequently Henry VIII. for the supervision of this revenue, ■« abohshed practically at the outbreak of the Civil Wa This system was established in England gradual and not so much by the will of the Conqueror by the force of circumstances. Wilham had seen, France, the difficulties of government involved in system in which the king was primus inter pares a for that reason, as well as in view of the heredits claim he advanced, was desirous to govern the kir dorn as it had been governed under previous kin When, therefore, after the battle of Senlac he coni TIIE NORMAN KINGS. 21 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 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 wliich they were familiar on the continent — the apphcation, to a greater or less degree, of the principles of the conti- nental feudal system. The leaven began to work ; and as more Normans were settled on the lands confiscated in consequence of the revolt of the English against tlie justices regent in the absence of the Conqueror, the feudal principle was more fully enforced and more ex- tensively applied. "William found it impossible to rule in England without Norman landowners, and the Normans 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 redistribution of land, in which we see the feudal principle gaining addi- tional 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 Doomsday 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. 22 HISTORY OF TAXATION. The feudal system, the result of the efforts of tl: individual to protect himself amidst the anarchy th{ prevailed in Western Europe after the destruction ( civilisation by the Northern barbarians, was a Lan League formed upon a basis of mutual protection, wit a king-in-chief. The weaker placed himself under th protection of the more powerful landowner, and a( knowledged to hold from him and be his man ; whil his lord, in turn, stood in a similar relation to som more powerful landowner, or to the most powerfii and supreme lord, the king. As may be supposed, tli principal feature of the system consisted iu the obligi tion of the vassal to protect his lord and aid him i fight, with the corresponding security of receiving pre tection from him. The relations between the sub-kin^ of the system, as they' have been termed, and the tenants and vassals have only an incidental interei from our present point of view ; but as between tl: king and the landowners holding from him, this obi gation of assistance in war, at first unhmited, or at an rate ill-defined, gradually grew, by arrangement an composition, into a fixed service of a knight for ever holding sufficient to support a knight. The area < land that would suffice for the piu-pose varied, ( course, in amount, for there are lands and lauds ; bi it has been usually taken at about four or five hide and the annual value was fixed at 20/. : the knight FEB was twenty llbrates of land ; and upon this bas proceeded service by knightly tenure and the assesi ment of the knightly tenants of the king-iu-chief. Ti time of service was also hmited : — Every tenant of tt THE NORMAN KINGS. 23 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. On three occasions of extraordinary expense, the 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 upou the fee ; and, except on the three occasions before mentioned, 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 oft" 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. Eoyal wards were given to 24 HISTORY OF TAXATION. favourites of the king, or were sold for money, ine maritigium, or riglit of bestowal in marriage, came tc be considered of direct money value, and if the mfant declined a proffered marriage, or married without the king's consent, she or he (for the maritigium was subse- quently extended to males — ' sive sit masculus, sive foe- mina,' as Bracton says) forfeited to the king duplicem valorem maritigii, double the value of the marriage. The following are extracts from the Exchequer EolL in illustration of the revenue from fines for permis- sion to marry or for excuse from mariiage : Walter dc Caucey gives 15/. for leave to marry when and whon he pleases ; Wiverone of Ipswich, 4/. and a mark o: silver, that she may not be married, except to her owr good liking, ' ne capiat virum nisi quem voluerit : ' auc so, ' upon the like occasion,' Albreda Sansaver, Alice de Heriz and many others, men and women, make fine.^ Perhaps the highest priced ward on the EoUs i; Isabell, countess of Gloucester, for whom, with all he] lands and knight's fees, Geoffrey de Mandevill gave tc king Henry III. 20,000 marks.'-^ The heir, at the age of twenty-one, and the heiress originally at the age of fourteen, but subsequently a the age of eighteen, sued out his or her livery oi ousterlemain (take the hand off), and obtained release from royal protection and control. For this they paic to the king a fine of half a year's value of their lands. If a tenant died without heirs or made default ii performance of due service to the king, his landi escheated — tliat is, reverted or returned to the kino- -i' ' Madox, Jlist. Exch. p. 3-20. - Ibid. p. 300 THE NORMAN KINGS. 25 paramount lord. And on his attainder for treason, his lands were forfeited to the kins;. On the alienation of lands, a fine was paid to the king ; and on taking up the inheritance of lands, a 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 arras and habiliments of war. After the assize of arms of Henry II., it was commuted for a money payment of 100s. 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 waviata — 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, wliich were considered to be royal fish by reason of their excel- lence ; -^ 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. ' See 17 Edward II. stat. 1, c. xi. The men of Roger de Poles were amerced, tem. 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. Exch. pp. 340, 381. 26 HISTORY OF TAXATION. He had also the custody of lands of ' natural foola taking the profits without waste or destruction' and finding them their necessaries. Other sources of revenue springing from the kmg s prerogative or his right to the demesne existed m — 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 yeai of Stephen's reign, a hundred marks of silver that thej nnght have sheriffs of their own choosing ; the burgesses of Bedford fined, in the thirteenth year of Henry H. in forty marks to have the same liberties as the bur gesses of Oxford had ; the biu'gesses of Bruges finec in twenty marks to have their town at ferm, &c., &c. the citizens of Hereford fined, in the second year o Henry IH., in a hundred marks and two palfreys, tc have the king's charter that they might hold the cit] of Hereford at ferm of the king and his heirs to then and their heirs for ever for 40/. to be yielded at th( exchequer, and that they might for ever have a mer chant guild, with a hanse and other liberties anc customs thereto belonging, and that they might b( quit throughout England of toll and lastage, of passage pontage and stallage, and of leve, and danegeld, anc gaywite, and all other customs and exactions. And in the same year, the citizens of Lincoln fined in tw( hundred marks, that they might not be tallao-ed tha time in the tallage which was laid upon tlic kiuo-'i demesnes, and that they might have their town iu fern THE NORMAN KINGS. 27 that year as they had in the time of king John, tlie father of the king, and that for the same year tliey might be quit of the XL. increment of the ferm of their town ('de cremento iirmae villae suae '). The burgesses of York lined two hundred marks for their hberties. 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 shUhngs 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. Eoger Bertram gave ten marks that his fair at Mudford, which lasted foiu: days, might last eight days. Peter de Goldington gave one hawk for leave to enclose certain land part of his wood of Stokes, to uptake a park of it ; and Peter de Perariis gave twenty marks for leave to salt fishes as Peter Chivalier used to do.^ The Exchequer Eolls abound in records of payments made to the king to have right done, or for expedition 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 Magna Carta was aimed, which declares :— ' Nulli vendemus, nuUi uegabimus, aut differemus rectum ' Madox, Hist, Excli. cases quoted from the Rolls. 28 IIISTOIIY or TAXATION. 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 and oiFences of all sorts afforded a considerable revenue, more particularly during the times of the Norman 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.' ^ Lastly, a great variety of extortions helped to aug- ment the royal income. Among the fiscal curiosities to be found on the Eolls of the Exchequer are such items as the following : — The wife of Hugo de Nevill gives to the king 200 hens for permission to sleep with her husband, Hugo de Nevill, for one night, 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 illwill 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 kino- (John) about a girdle for the countess of Albemarle; and Eobert de Vaux fines in five of the best palfreys, that the yame king would hold his tongue about the wife of Henry Tiucl. » Ohron. Sax. A.D. 1086. 29 CHAPTEE III. THE DANEGELD. 1084-1103. The danegeld, revived by the Conqueror, afterwards hecoraes anmial Is included in the ferm of the county. Disappears after 1 1G3. The danegeld, or land tax on the hyde, -was revived by the Conqneror in 1084, in conseqnence of an appre- hended attack by Sweyn, king of Denmark ; and on this occasion, in lieu of 2s. on the hyde, Avhicli had been the rate previously, 6s. was demanded : — ' The kiog, after midwinter, T083, ordered a large and heavy contribution over all England — that is to say, for every hyde of land two and seventy pence.' ^ This ' mycel gyld ' was felt to be peculiarly severe, coming as it did in the year after the year of the great famine or ' mycel hungor.' 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 hyde.''' Stephen vowed to God that he would repeal the tax, but ' kept this no better than other vows he made and broke.' ^ » Ohron. Sax. a.d. 1083, Hoveden, i. 139. = Madox, p. 478. ^ Hoveden, i. 190. '^^ HISTORY OP TAXATION. The tax was farmed by tlie sheriff of the countj and was returned by him into the exchequer as settle^ revenue in the same form as the yearly ferm of th county ; but after the second year of Henry II. cease( to be accounted for in the Great Eolls in that manner and though there are some traces of its existence fo: one or two years subsequently/ disappears from th( Eolls as a separate item after 1163. ' Madox, pp. 478-9. BOOK III. THE EEIGN OF HENRY II. 1154-1189. CHAPTER I. THE COURT OF EXCHBQrET;, CHAPTER II. THE LAND TAX ON THE KNIGHT'S PEE TERMED SCUTAGE. CHAPTER III. TALLAGE. THE TAXATION OF ROYAL DEMESNE. CHAPTER IV. THE TAXATION OF MOVEABLES. 33 CHAPTEE I. THE COURT OP EXCHEQUER. The Court reorganised by Henry II. The Upper Exchequer. The re- ceipt 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. One of the first fiscal measures of Henry 11. consisted in the reorganisation of the court that had the manage- ment and general superintendence of the king's revenue. This court, which had been established in England by the Conqueror, was 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. It was divided into two chambers or divisions : the upper exchequer, or court of account, in which accounts were passed and legal questions discussed and settled ; and the lower ex- chequer, 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 of the king's household, and among them the justi- ciar, 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 XOh. I. u 34 HISTORY OF TAXATION. of the exchequer as appointed from that order. Or of the most important of them, the treasueee, pe: formed a variety of functions, for it was his duty 1 act with the other barons in the governance of ti king's revenue ; to examine and control accounts ; t direct the entries made in the great roll ; to attest tl writs issued for levying the king's revenue ; to supe: vise the issmng and receiving of the king's treasure i the receipt of the exchequer ; and in short to provic for and take care of the king's profit ; so that 1: appears to have acted in both divisions of the cour The first lord treasurer under the Conqueror was Od( bishop of Bayeux and earl of Kent. Twice a year, at Easter and Michaelmas, fidl sessior of the com^t were held in the palace at Westminstei These two notable terms or periods of the year, calle the Duo Scaccaria, were the times at which the sum mouses issuing out of the exchequer for levying th king's debts were wont to be made returnable; am therefore were appointed to be the general or principa terms for making payments into the exchequer. A these sessions the sheriffs of counties and other account able persons appeared and produced their accounts paying at Easter such instalment as was considers sufficient after allowing for future disbursements, an( at Michaelmas, the balance of receipts for the year.^ The record of the business of the exchequer w& preserved in three great rolls, one of which was kep by the treasurer ; another, by the chancellor ; and f 1 Dialogiis de Scaccario, Madox. The Dialogue was written a.d. 1177 by Richard, Bishop of London, treasurer, son of Bishop Nicel' treasureir and p'aiidsi 111 of Robert of Salishury. justiciar. '' ' THE COURT OF EXCHEQUER. 35 third, by an officer nominated by the king, who registered the matters of legal and special importance. The roll of the treasurer, which was called from its shape the geeat roll of the pipe, and that of the chancellor, which was called the roll of chancery, were duplicates. ' The rolls of the pipe are complete ffom the second year of Henry II., and the rolls of chancery nearly so. Of the preceding period only one roll, that of the thirty-first year of Henry I., is preserved.^ ' About the close of the reign of Eichard 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,^ and the treasurer 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. IH., it became necessary to appoint a separate high officer to execute the necessary duties at the exchequer, and John Maunsell was appointed to reside at the receipt of the exchequer, was entrusted with the seal of the exchequer, and took part with the treasurer in the equitable jurisdiction of the court. This appointment of John Maunsell is considered to be the first ap- pointment of a chancellor and under treasurer of the 1 Stubbs, Const. Hist. i. 379. ^ It ended subsequently in thn person of Philip Basset, who was appointed to the post in 1261. •'<' HISTORY OF TAXATION. exchequer, though Ealph de Leycestre, who resigned office in 1248, 32 Henry III., is the first person men tioned as chancelloe of the exchequer. Soon after this the official work of the excheque was broken up into sections. Large branches of es penditure were reckoned among the private account of the king kept in the Wardrobe. The grants c money in parhament, fifteenths and other fraction? parts of moveables, were collected by special justice: and no longer accounted for by the sheriffs or recorde in the great rolls of the pipe ; ^ and the whole fisc£ system fell into disorder. ' The receipts at the Wardrote begin as early as 1223. Stuhb Const. Hist. ii. 276. CHAPTEE II. THE LA]S^D TAX ON THE RNIGHT's FEE, TERMED SCUTAGE. 1159—1186. Continental position of the Angevin kings. Eleanor of Aquitaine. Her claim to the county of Toulouse. The soutage of Toulouse, 1159. The scutage of Ireland, 1172. The scutage of Galloway, 1186. 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 Touraiue, he inherited with his father ; duke of Nor- mandy, 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 imsuccessful crusader, Louis VII., Poitou, Saintonge, Gascony, and the Basque country, in short, all the most beautiful provinces of the south-west of Prance from Nantes to the Pyrenees, and was possessed of a much larger territory on the continent than the king of France.^ ' The possessions of the King of France at this date comprised no more than the lie de France and parts of Picardy and the OrWannais. 38 HISTORY OF TAXATION. The heiress of Aquitaine had claims to the couni of Toulouse, which in 1159 Henry prepared himse to enforce. The distance of the scene of contest, tl difficulties of the way, the warlike character of coui Eaymond, and the probability that he would be assiste by Louis, who was suzerain to the duke of Aquitaine all combined to render it probable that the expeditio would be long and arduous. Hitherto, on an expt dition, it had been the practice strictly to enforce tL obligation of personal attendance on the king in arn according to tlie array. All those holding by tenui of knight service had been required to come ; an essoins, or excuses from personal attendance and attend ance by deputy, had been allowed only to spiritm persons holding per baroniam, or in cases of sicknes: where the king's tenant was ' ill and languishing But a growing disinclination to foreign service affecte all the lesser knights. Settled in English homes, am without any continental connection, they felt httl interest in any foreign expeditions, and less than usua if any, in this distant contest for the extension of th possessions of the duke of Aquitaine. On the other hand, tlie feudal array had alway proved difficult to manage : important barons arrivei late at the muster of the host ; and all sorts of dispute and wranglings occurred about place and precedence while the hmitation of the term of compulsory servic to forty days in the year rendered necessary, when tha term was completed, some new arrangement for an prolonged expedition. A full purse and an army o mercenaries would certainly suit the object the kin' THE ANGEVIN KINGS. SCUTAGE. 39 had in view better than those inconvenient feudal arrangements ; and these the king and his chancellor, 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 hved in the country or the burghers and country people generally, levied, in Normandy, 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.' ^ The rate for England was two marks, 1/. 6s. 8d., on the fee of 201. annual value ; and the tax was termed scutage, or shield money : — ' Hoc anno, 1159, rex Henricus scotaguim sive scutagium de Anglia accepit.'^ 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 I Rob de Monte, Stubbs, Select Charters, p. 122. « Gervas, Twysden, Hist. Aiigl. Script, p, 1381. 40 HISTORY OF TAXATION. capite and his followers, was again employed in 1172 when Henry collected another scutage from those o his tenants in chief who did not accompany him o send any knights or money for his expedition in th( previous year to take possession of Ireland ; ^ but oi this occasion the rate, as for a less expensive expedi tion than that of Toulouse, was only twenty shilling! on the fee. After this, there was, in 1186, a scutage for ar expedition to Galloway, which fell through in conse- quence of the submission of Eonald, who met the kin^ at Carlisle and did homage for the principality. ' The scutage was charged under the title, 'De scutagio militun qui nee ahierunt/ &c., Madox, p. 438. 41 CHAPTER III. TALLAGE. — THE TAXATION OF ROYAL DEMESNE. Nature of tallage. Obligation of the tenants of demesne. The auxilium bm-gi. The auxilium extended to the rural tenants on the disappear- ance of the danegeld, 1163. The practice in collecting a tallage. 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,^ 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 auxihum 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.^ This auxilium civitatis, or auxilium 1 Ante, p. 18. ' ' Other counties and towns paid in the like manner.' Pipu Kulls, quoted, Madox; p. 480. 42 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 decimation 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 auxihum 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.^ The sum charged ■ Gilbert, Excli. p. 20. THE ANGEVIN KINGS. TALLAGE. 43 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 1 168, when ' the whole of England was visited by a small commission 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.^ ' 1 Stubbs, Const. Hist. i. 585 ; Madox, p. 485. 44 HISTORY OF TAXATION. CHAPTER IV. THE TAXATION OF MOVEABLES. The Saladin tithe, 1188. Taxation of moveables. The jury system applied. The ordinance for the Saladin tithe. Fkom a fiscal point of view, perhaps the most impor- tant act of Henry II. was his introduction into our fiscal system of a new form of general tax, in which eventually the land tax on the knight's fee, the tallage of royal demesne, and the other forms of direct taxa- tion merged. This touched all moveables, reaching the landowner, through his cattle, farming stock, and corn and other produce of lands, and the burgher or towns- man, through his furniture, money and stock-in-trade, and was first introduced into this country on the occa- sion 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 tlieir effects and the debts of which they had a certainty of being paid. An oath had been required of them that tlie total was justly siunmed up, and false swearino- and fraud were punished by the penalty of oxcommuniea- THE SALADIN TITHE. 45 tion. 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 connection 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 Doomsday 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 military 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 fees ; 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.^ When, therefore, the second crusade, to expel Saladin from Jerusalem, commenced, and after king- Henry had taken the cross, the national council held at Geddington 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 ' Per legales milites vel alios liberos et legales homines de hundredis et de bums. Assisa de armis habendis in Anglia, s. 9. Benedictus Abbas, i. 278 ; Hoveden, ii. 261. 46 HISTORY OF TAXATION. 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.^ ' Benedictus Abbas, ii. 31 ; Hoveden, ii. 335. For the Latin text of the ordinance, see Appendix, post, p. 249. BOOK IV. FEOM THE EEIGN OF HENEY II. TO THE SETTLEMENT OF THE FIFTEENTH AND TENTH. 1189-1334. CHAPTER I. SCUTAGE. THE LAND TAX ON KNIGHTS' FEES. CHAPTER II. CARUCAGE, THE LAND TAX. CHAPTER III. TALLAGE ON DEMESNE. CHAPTER IV. THE TAXES ON MOVEABLES. CHAPTER V. THE CUSTOMS AT THE PORTS. CHAPTER VI. THE EXCHEQUER OF THE JEWS. 49 CHAPTER I. SCUTAGB. THE LAND TAX ON KNIGHTS' PEES. 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, 1284, how assessed. Scutages in the reign of Edward I. Scutage falls into disuse. The last of the scutages. The practice of taking a tax on the fee, in commuta- tion for the personal service of the mihtary tenants in 3apite of the king, continued for a century and a ][uarter after the scutage of Toulouse. The principal scutages in the reign of Eichard I. were one taken in 1189, the first year of the reign, for a pretended expe- iition to Wales, at the rate of 10s. on the fee ; another n 1195, on those tenants in chief who had not accom- Danied the king to Normandy, at the rate of 20s. on .he fee ; and a third, in 1196, also for Normandy and It the same rate ; ■^ while the aid for the ransom of the dng in 1193 was partly levied by means of a tax of lOs. on the fee. In the reign of John no less than ten scutages vere levied, commencing with the scutage for his ixpedition to Normandy in 1199, the first year of the 1 Madox, pp. 443-4. VOL, I. E bir HISTORY OF TAXATION. reign. This scutage was at the high rate of two raark on the fee, the amount taken for the expedition t Toulouse ; and some of the scutages taken after 1201 when the levy became almost annual, were at an ir creased rate of two and a half marks {11. 13s. 4:d.). This constant taxation to which the barons wer subjected, and the increase in the rate for scutage formed one of the principal grounds of complaint i their disputes with the king. And the northern baron; who regarded their military duty to consist mainly i the defence of the northern border, began to questio their liability to service or any composition for service in these expeditions for the recovery of the lost duch of Normandy. In that view, when, in 1213, the kin, called on them to follow him in an expedition to th continent, they pleaded exhaustion in consequence c previous expeditions in this island, and went so far a to deny their liabihty to serve in transpontine expe ditions. And subsequently, when the king, on hi return from the continent, demanded from them scutage in accordance with the precedents in the reig of his brother and his father, they flatly refused to paj Thus was accelerated the crisis that resulted in tb signature by the king of the Articles of the Barons aai the issue of the Great Charter. The extent of the irritation caused by the scutage of John may be inferred from the terms of the twelftl 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 kingdor unless by the common counsel of the realm, except fo THE LAND TAX ON THE FEE. 51 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 purposes 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- peditions 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 III. ; 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 in., of which the principal were — one in 1221, for the capture of Biham, 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 20.s. E 2 52 HISTORY OF TAXATION. on the fee ; and another in 1253, for an expedition to Gascony, of three marks on the fee.^ The assessments for a scutage were, as a genera] rule, based upon returns, which were required by the king's writ from the tenants in chief upon their fealty, 'per fidem et ligantiam quam nobis debes,' though perhaps returns may not have been required on every single occasion of a scutage. In their returns, or certificates, or cartels, cartae baronum 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,^ the entry on the exchequer roUs was made as follows : — So-and-so is charged for so many fees 'quos non recognoscit,' in respect of which he denies his liability.^ 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 hable to payment. ' Matt. Paris, ii. 247, 329, 466, iii. 136. 2 The disputes that arose had chiefly reference to lands held by ecclesiastics, bishops, and ahbots claiming probably to hold in frank almoign, a tenure not liable to scutage, and not by baronial and military service. — Madox, p. 466. ' Madox, p. 451. THE LAND TAX ON THE FEE. 53 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 service 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 manum 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 sheriSs. For instance, Eoger de Verli paid, 21 Hen. II., into the exchequer xxvis. and xiiid. that he might have the service or scutage of his men (or tenants) : ^ this was for the scutage of Ireland, WilHam 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.^ Henry de Braybrook had, 6 Hen. ITT., for the scutage of Biham, 1221, a writ of aid directed to the sherifi", who was ordered to assist him to distrain his knights who held of him the fees which he held of the kiag in capite, for payment to him of the scutage for those fees, at the rate of two marks a fee, which scutage was charged against him at the exchequer.^ In process of time difiicult questions arose regard- ing the tenure of lands, ' whether they were holden by ' Madox, p. 469. ' Ibid. p. 470. » Ibid. p. 400. 54 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 shoidd 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.^ 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.^ 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 capile, &c., and to distrain the tenants of such fees to pay their scutage for the same.^ 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 > Madox, p. 47:?. For a petition for apportionment of scuta^o, see Tar. Rolls, i. 47, No. 20. ^ Ibid. p. 47;;. ^ Writ lor Liucolnshire, Madnx. p. 47i>. THE LAND TAX ON THE FEE. 55 1277, the sixth year of the reiga, on his return from the expedition to Wales, at the rate of 40s. on the fee, and, in 128 i, another of the same amount for another expedition to Wales,^ 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 coUectoribus scutagii amerciantur.' The rate to be enforced was 40.S. on the fee.^ 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. ' Aim. UuustapL, Ann. Monast. ir. 317. ■-' Madox, p. 474. 56 HISTORY OF TAXATION. In short, a tax on the fee was so difficult to collect and so insignificant in the yield that it was now practi- cally 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. 57 CHAPTER II. THE TAX ON AGKICULTURAL LANDS TERMED CARUCAGE 1194—1224. Carucage taken by Eichard I. in 1194 and 1198. New survey and assess- ment. Taken by John in 1200 and by Henry 111. in ] ■220. Assess- ment and collection of the carucage of 1220. The Falkes de Breaut6 carucage in 1224. End of carucage. A TAX similar to the danegeld, which had been levied on the hyde, was, in 1194, levied on the carucate, or plough land, a carucate being the quantity of land that could be ploughed by one plough, caruca, in a season. This was taken by king Eichard on his second visit to the kingdom, and the rate was 2s. the carucate.^ 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 1 At the Great Council at Nottiugham, Hoveden, iii. 242. 58 HISTORY OF TAXATION. four men, free or villein, and two kniglits for every hundred in the county, vsrho took oath that faithfully and without fraud they would state how many caru- cates were contained in every townsliip (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 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 adchtion to this, the villein forfeited to his lord the best ox of his plough team, and the free- man Avas at the mercy of the king. The carcucate, or quantity of land that could be ploughed by one plough or team in a season, was fixed at 100 acres.^ In 1200 king John returned from Normandy and took a caru- cage of OS. 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 Patent Rolls, i. 72. - Matt. Paris, ii. l'(38. Aiiu. Dimstapl., Ann. Moua&l. iii, 0,3. Matt. AVeilm. p. -84. TAXES UN MO\'EABLES. 71 vasa, iiterisilia,' laixlers, cellars, and liay ; and except corn bought for the garnishing of castles. 2. For mer- chants who will contribute a fifteenth of all their merchandise and moveables, the arms to which they are sworn,^ their riding hor'ses, 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 cause 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 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 sufiicient 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 every township. ' Vasis, utensilibus. Vasa mar mean pots and pans ; nteusilia, any- tliini,' uecessurv for use and occupation in a liousc, as household stulT, &c. - Jurati ad anna, the local force armed under I he Assize of Arni.s. 72 HISTORY or taxation. 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.^ 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. Tlie 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. 6(/.2 In 1227, a year of tallage of demesne, the king 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 1 Foedera, Record edii. i. 177. = Stubbs, Coiist. Hist. ii. 649. TAXES ON MOVEABLES. 73 granted were specified as : All com, plougLs, 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 wainagium 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 to^vnship. A schedule of particulars was to be made and delivered to the stewards of the barons, or their attorneys, or to the bailiff's of liberties, in order that the barons or lords of liberties might, if able and wilhng 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 amoimt received to the knights assessors at the safest township in the county, to be 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/. Os. M} Five years after this, in 1237, a thirtieth of all moveables ^ was granted by the archbishops, bishops, 1 titubbs, ( 'oust. Hist. ii. 549. ^ Matt. Paris, ii, 305. 74 IlISTOKY OF TAXATION. 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, covins, pigs, horses, cart and agricultural horses, as in the case of the fortieth of 1232, but also ' all other cattle and goods,' the foUov^^ing excepted, viz., silver and gold, palfreys, sumpter horses, war horses, and rouncies,^ 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 commissioner, and to collect the tax according to their orders, and 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 ' Tbe war horse is termed dextrarius, as led by the squire with his right hand ; the runcinus, or rouncey, was the horse of au 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 tliat ol' an uc-clesiastiu. The e.xemptiou thus excluded all riding and sumpter horsi'S. TAXES ON MOVEABLES. 75 man or woraau was to contribute who had not in goods more than the value of 3s. Ad} The thirtieth of 1237 produced 22,594/. 2s. Id.^ 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.^ The assessments for this 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 imguem, i.e. up to the full value of property, the proceeding is characterised as unusual and unheard-of, ' inaudito more ad unguem taxatam ; ' * 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 15s. in goods,^ a considerable advance upon the exemptions from the fortieth of 1232 and the thirtieth of 1237. In 1277 the king received, besides a scutage from the knights, a twentieth from the laity and clergy towards the expenses of the war with Llewelyn.^ The thirtieth of 1283 from the laity was charged upon all who had over half a mark, 6s. 8d., in chattels, and was assessed by twelve jurors in every neighbour- > Foedera, Eecord edn. i. 232. - Stubbs, Const. Hist. ii. 549. 3 Chron, T. "W'ykes, Ann. Monast. iv. 22.5-227. * Ann. Waverl., Ann. Monast. ii. 386. For the form of writ for the assessment and collection of the fifteenth, see Par. Rolls, i. 224. '" Ann. Winton., Ann Monast. ii. 120. ^ W. RishaugoT, Ohrou. p. '•'2. 76 HISTORY OF TAXATION. hood. All moveables outside towns were taxed there locally ; moveables vi^ithin towns, by the burghers. The assessments appear to have been moderate.-^ At this date the system of negotiation with sepa- rate sections of the community was exchanged for a system of general parliamentary grants, and tallage, the separate taxation of the towns and demesne, was dis- continued. 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 wcire 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 taxation became very severe. The use of grants of fractional parts of moveables was continued during the re- mainder of the reign, and in the grants the proportion of one third to one half was, as far as possible, 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 ' Aim. Dunslapl., Aim. Moiiast, iii. I'Ui. TAXES ON MOVEABLES. 77 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, in 1297 an eighth and fifth, were granted. The practice in assessment and collection of these taxes was now settled as follows: — ■ A writ was issued for every county. This was addressed to the knights freemen and whole com- munity of the county ; recited the grant and the ap- pointment of two knights as commissioners to assess and collect the tax according to the form contained in a roll delivered to them, and ended with a direction to assist the commissioners.'^ 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 ex- amination to cause to be selected from every township four or two freemen, or less or more, according to the 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,' to enroll as soon as possible all the parcels and the totals of the goods assessed in 1 'Taxatores assignati in singulis comitatibus Angliaj.'— Par. Rolls, i. 239. 78 HISTORY OF TAXA.TIOX. an indeuture, of which one part was-to be delivered, under their seals, to the commissioirers, and the other part, under the seals of the commissioners, was to be retained by them. ■ The following rules for assessment were given : — All the goods of the clergy, as well* as tlie laity, if not annexed to their churches, were to be included in assessment. The following articles were to be exempted : — 1. In counties — the armour, riding horses, jewels and clothes of knights and gentlemen and their wives, and their vessels of gold, silver and brass. 2. In cities, 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 goods of any person not amounting in the whole to 5.9. in value. The commissioners, after receiving the indenture, were to go from hundred to hundred, and from town- ship to township as soon as they could, to see and inquire if the assessments are 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 have trespassed against their oatli. The gooils of the assessors were to be assessed by fi-eemen TAXES OX MOVEABLES. 79 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 : — A schedule of assessment was to be made in du- plicate by the commissioners, containing the name of 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, iuquire, and examine if the assessment had been made and levied well and faithfully in the form pre- 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 payiTient of the tax. The rolls of the fifteenth of 1290 as far as they applied to the particular county, a transcript of the ordinance, and a transcript of the form of oath they were to make, were to be delivered to the commis- sioners. A writ was issued to the sheriff directing him to 80 HISTORY OF TAXATION. assist and cause his bailiffs and officers to assist the commissioners and their clerks in the levy of the tax.^ 77*6 Schedules of Assessment for the Taxes on Moveables. Two of these schedules of assessment, for the borough of Colchester, are printed in the parlia- mentary rolls ; one, for the seventh of 1295 ; the other, for the general fifteenth of 1301.^ 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 ; all the little stock-in-trade of the local sea-coal dealer, pepperer, mustarder, 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, and bowyer, are included. The money of the taxpayers, of which they seem to have very little, their valuables, in the shape of silver buckles, spoons and cups, their suits of clothing, linen, beds, table- cloths and towels, brass pots and pans, basons and andirons or fire-dogs, are put down and valued. The seventh of 1295 had been granted by the cities and boroughs as against an eleventh granted by ' ' Forma taxationis octave et quinte regi concessarum.' — Par. Rolls, i. 2.39. '^ ' Optima istiusmodi Taxationum specimiiia.'— Par. Rolls, i. 228, 243. These are from Mr. Astle'a colled ion ; some of the most interestinff par- ticulars they contain are printed in the Appendix, p. 251. See also extracts from a taxation roll for the 15th granted 7 Edw. ii. 1313. Owen and Blakeney, Hist. ShrewsbniT, i. 152. TAXES ON MOVEABLES. 81 the baronage and knights, whereas the fifteenth granted in the parhanaent 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 the Appendix.^ 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 move- ables. 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 de- mesne ; in 1322 a tenth andiiixth ; in 1327 a general twentieth; in 1332 a fifteenth and tenth; in 1334 a fifteenth and tenth. ' See p. 25i». VOL. I. S2 HISTORY OF TAXATION. CHAPTEE V. THE CUSTOMS BEFORE 1334. Origin of the customs. Their confirmation and limitation by Magna Carta. Quasi-parliamentary grant of the customs on wool, woolfeUs, and leather in 1275. The maletoute. It is suppressed by Oonfirmatio Oartarum in 1297. The antiqua custuma of 1275 are recognised. Oommutation 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 existence is clear. The merchant in those predatory times, when every one was so ready and eager to fleece him that ' pille comme un marchand ' became subsequently a proverb, wiUingly 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, morando 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 THE CUSTOMS AT THE PORTS. 83 to that which has long existed, and came to be termed ' consuetudines ' or customs. In the time of the Norman kings, the trade of England, insignificant in- amount, was almost exclu- sively in the hands of foreigners, that is to say, the Easterhngs, 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 sense of the term was taken by the king's officer from 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.^ The original amount of the custom for wool is unknown. For merchandise of other kinds the payment exacted was probably a disme or quinzinne, a tenth or fifteenth on the value of the goods.^ 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 by the 41st article of the charter, which suppressed the excessive tolls, while it recognised and therefore confirmed the ancient and just customs. ' Let all 1 Madox, p. 625. Liber Albus, pp. 247, 248. 2 Madox, p. 520 et seq. « 2 84 HISTORY OF TAXATION. merchants,' 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,' — ' sine omnibus mahs toltis, per antiquas et rectas consuetudines.' 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.^ 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 the crusades, the merchants were AvilUng' enough to compound with the king, for further protection of an in- creasing trade, at a higher rate of insurance. At their instance and request — ' ad instantiam et rogatum mer- catorum,' — the prelates, magnates, and communities ' .51 Hen. III. St. 6, c. C. THE CUSTOMS AT THE PORTS. 85 granted to Edward I., in his first parliament, in 1275, the following duties on wool, woolfells, and leather exported from England and Wales, viz., half a mark for every sack ^ of wool, and every 300 woolfeUs, and a mark for every last of leather. These were granted under the name of customs, as in supersession of the ' consuetudines ' under Magna Carta. 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 PEISE of wool to enforce a toll in infraction of the clause in Magna Carta, led to the insei'tion of an article in the famous Confirmatio Cartarum, 1297, whereby the new exaction of 406'. 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 Scotland, to have recourse to further means of recruiting his revenue. In exercise of his royal prero gative, which ' Twenty-six atone. 86 HISTORY OF TAXATION. 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 conse- quence 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 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. Under these circumstances, when, in 1302, the king offered to commute his prisage on 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 wilhngly 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 thenuielves and the merchants abroad, granted to the king the following duties : — 1. For wine, for every tun imported, 2s., to be paid in forty days after landing the wine. This was termed BUTLERAQE, as in commutation of the rights of the king's butler. 2. Additional duties on wool and other exports, viz., for every sack of wool and every 300 woolfells, a quarter of a mark ; for every last of hides, half a THE CUSTOMS AT THE POETS. 87 mark ; for every scarlet cloth dyed in grain, 2s. ; for every other cloth, Is. ; and for every quintal of wax. Is. These were termed the new or the small customs, as opposed to the ancient or great customs confirmed in 1275 — ' nova sive parva custuma,' as opposed to 'an- tiqua sive magna custuma.' 3. A poundage of 3d. on all other goods and merchandise exported and imported. In collection of this, credence was to be given to the merchants as to the value of merchandise 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. ^ 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 1 Eecital, Statute of the Staple, 27 Edward III. St. ii. c. 20. 88 HISTORY OF TAXATION. pay to the king for their goods and merchandise within the kingdom. In this coUoquinnQ, 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, 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 con- travention of the provisions of Magna Carta. They were suspended for a time by the ordainers in the reign of Edward II., 131.1, but were revived in 1322 by the king after the victory of Boroughbridge and the execu- tion of Lancaster, were reconfirmed by Edward III. in 1328, and received legal sanction in the statute of the Staple in 1353. Such was the origin of the ancient, or great cus- toms, on wool, woolfells, and leather ; the new or small customs, payable by the foreign merchants; prisage of wine; butlerage or tunnage on wdne, pay- able by the foreign merchants ; and the poundage on goods, payable by the foreign merchants. 89 CHAPTEE \1. THE EXCHEQUER OF THE JEWS. The Jews iu 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 iu 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 kmg 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 90 HISTORY OF TAXATION. the amount of 66,000 marks.^ And Henry III., in or about the twenty- eighth year of the reign, received 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 laAv 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 certain consecrated vest- ments, and the transgression of circumcising a Christian boy, and so on.^ 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. Hi. : ■' Eex omnibus, &c., salutem. Sciatis quod assignavi- anus dilectos et fideles nostros Johannem le Moyne et ' Spoliavat eos catallis suia ad valenciam LXVI mille marcarum. * ' Judaei Norwici capti et detenti in prisona regis, pro transgressione .quamfecerunt de quodam puero Ohi'istiano circumoidendo debent c. marcas pro habendo respectii.' This case is mentioned by Matthew Paris, ii. .375, who states that they had a mind to crucify the boy at the Passover, THE EXCHEQUER OF THE JEWS. 91 Eobertum de FuUeliam, jiisticiarios nostros ad custo- diam Judaeorum nostrorum quamdiu nobis placuerit. In cujus, &c.' ^ 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 in- habitants of the Cinque Ports. The Jews were not readmitted into England until the time of the Common- wealth. 1 Madox, p. 159. BOOK V. THE HUNDEED YEAES' WAE X. FROM THE SETTLEMENT OF THE FIFTEENTH AND TENTH IN 1334, TO THE END OF THE HUNDRED YEARS' WAR, 1453. CHAPTER I. THE DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS, POLL TAXES AND LAND TAXES. CHAPTER II. THE CUSTOMS SUBSIDIES OF AYOOL, SIONS AND LEATHER, TUNNAGE ON WINE AND POUNDAGE ON GOODS. 95 CHAPTER I. THE DIEECT TAXES, INCLUDING FIFTEENTHS AND TENTHS, POLL TAXES AND LAND TAXES. PART I. 1334—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 after 1334 down to the peace of Bretigni, 1360. Recommencement of the war in 1369. The novel tax on parishes in 1371. Extraordinary miscalculation of their numher. Return to the old form of fifteenths and tenths. In 1334, 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.^ 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 in the ordinary form, had been enforced with much ' Par. Rolls, ii. 425. 96 HISTORY OF TAXATION. 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 hard- ships 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, ' in 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 tlie amount to be THE HUNDRED YEARS' WAR. DIRECT TAXES. 97 levied was not to exceed the amount assessed for the fifteenth and tenth of 1332.^ Henceforth, from 1334, the sum thus fixed by 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,^ 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 38,000Z. and 39,000/.; and henceforth, as far as the exchequer is concerned, a '•fifteenth and tenth' u-as 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 rio-idly 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 > Par. Rolls, ii. 447. ^ ' A lever meisme la somme en la manere come la darreine quinzisme a lui grantez feust levee, et ne mye en autre manere.'— Par. Rolls, ii. 148 (.1344). VOL. I. H 98 HISTORY OF TAXATION. the grant of fifteenths and tenths a general subsidy 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 laud 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 imder 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 Wilham 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. THE HUNDRED YEARS' WAR. DIRECT TAXES. 99 The fifteenths and tenths granted to Edward after 1334 and before the peace of Bretigni were as follows : — One in 1336, three m 1337, to be collected in three years, and one in 1340. 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 ; and in 1352 three more for three years. In 1357 a single fifteenth and tenth was granted, and this was the last before the peace of Bretigni in 1360. From the date of the peace of Bretigni to 1369, in a time of comparative peace, no grants of fifteenths and tenths were made. In 13G9, in consequence of the infraction 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 took again the title of king of France. On announcing this to the parhament of 1371, the king added that he had been at great expense in send- ing 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 in 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 H 2 100 mSTORY OF TAXATION. 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 comptroller of the exchequer, or any important post of the kind. William of Wykeham resigned his post of chancellor and bishop Brant ingham 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. 3d., so as the parishes of greater value should contribute rateably to those of less value.''- 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. Sd. to 5Z. 165., 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 parha- ment for every constituency, and the necessary re- 1 Par. Rolls, ii. 303-4. THE HUNDRED YEARS' WAR. DIRECT TAXES. 101 assessment was made. The assessment was 50,181/. 8s. from 8,600 parishes. Chester was not inckided. In the nest year, 1372, the old form of fifteenth and tenth was again used, and in 1373 two fifteenths and tenths were granted, to be collected in two years if the war shoidd so long last. No grant of any fif- teenth 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 that imposed by the parhament of 1377. 102 HISTORY OF TAXATION. PAET II. 1377-1380. 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 1377 'a tax hitherto unheard of,' as it was termed by Walsingham, was imposed by the parhament that met in January in that year. In the absence of the king, who lay ill at Shene, the parhament was opened, under commission, by Eichard of Bordeaux, prince of Wales, son of the Black Prince, who had died in the previous Jime. A fortnight before the meeting of parliament two bishops had been appointed to the posts of chancellor and treasurer, and the new chan- cellor used, in his speech on opening the parhament, the French language, in reversal of the practice which had usually prevailed since 1363, of using the native language.^ 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 of France, under cover of the truce, for war by land ' Subsequently, in 1381, bishop Courtenay, the new chancellor, ia succession to archbishop Sudbury, who had been murdered by the rebels in 1380, made his speech in English. THE ProNDKED YEARS' WAR. POLL TAXES. 103 and sea, and his overtures and alliances to and witli those of Spain, Scotland, and others for the purpose of destroying the king and the kingdom, and abolishing the English language, wMch 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 1^. on the knight's fee, or a tax of a groat on every hearth ; ' ■" 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.^ In supplement to this the clergy granted a poll tax of l'2d. 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. Trom a return of monies levied by the collectors of the TALLAGE OF GKOATS in the different counties, cities, and principal towns in England, it appears that the > Stubbs, Const. ITlst. ii. 4^7. - Par, Rolls, ii. 304. 104 HISTORY OF TAXATION. sum received amounted to 22,607^. 2s. 8d., and that 1,376,442 lay persons paid the tax. But Chester and Durham, having their own receivers, are not included in the account.^ The French continued to ravage the southern coast, burning the towns; Dartmouth, Plymouth, Winchel- sea, and Lewes all suffered, and the towns in the Isle of Wight. In October parliament granted two fif- teenths 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. Eepealing the customs subsidy, parliament granted in lieu thereof a tax ' to be taken from the goods of certain persons throughout the kingdom,' ^ 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. The schedule of charge for this poll contains a 1 Sul:)sidy roll printed in the Arcliseologia, vii. 337. It wiU be ob- served that the sum raised does not correspond with the stated number of taxpayers. * Tar. Kolls, iii. 57. THE HUNDBED YEARS' WAR. POLL TAXES. 105 classification of taxpayers whicli it may be interesting to give at some length. The two dukes of Lancaster and Bretagne were charged each 10 marks, viz. 6/. 13s. 4rf. Earls and countesses, Avidows, 6 marks, viz. 4Z. 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. 1/. Esquires of less estate, and every woman, widow of such esquire, and substantial merchants, half a mark, viz. 65. %d., 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. 4(i. 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. 4 Par. Rolls, v. 211. ' Ibid. v. 228. VOL. I. K 130 IIISTOKy OF TAXATION, July Talbot was slain before ClnUillon, uear Bor- deaux ; after which 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 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- tizans of the Houses of York and Lancaster occurred at St. Albans. 131 CHAPTER II. THE CUSTOMS SUBSIDIES OF WOOL AND LEATHER, TUN- NAGE ON WINE AND POUNDAGE ON GOODS. 1334—1453. Increased yield of the customs in the reign of Edward III. The taxa- tion of wool. Revival of the Maletoute. Negotiations with the merchants. Contest for the prerogative of taxing wool with the con- sent of the merchants ends in a parliamentary grant of the suhsidy. Similar contest regarding tunnage and poundage. Practical settle- ment of the customs revenue. Chaucer controller of the customs in London. The officers of the customs. The corket. Life grants to Richard II. in 1397, and to Henry V. in 1415. Yield of the revenue in 1421. Grants to Henry VI. Yield of the revenue, 1431-3. Frauds in the customs. Life grant to Henry VI. in 1453. In the fiscal records of subsequent times reference is fi'equently made to the reign of Edward III. as the golden age of the customs, 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 LulH, 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 K 2 132 HISTORY OP TAXATION. sacks of wool to Flanders, our principal customer ; and from this wool we derived our new wealth, as our ene- mies clearly saw, who would bid us alter the stamp on the noble, and ' for the shippe sette a shepe.' ^ Wool and leather, the principal products of England, which continued to be a land of flocks and herds, were wliat she had to give in exchange in the new commerce that sprung up after the crusades. For new ideas of distance and 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, 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 customs in this reign, it should always be borne in mind that the revenue from wool, the chief contributory, though termed a customs re- venue as collected from an exported article, was, in ' The Libel of English Policy, Political Poems aud Songs, ii. 159. THE HUNDRED YEARS' WAR. THE CUSTOMS. 133 effect, a revenue from a tax on the owners of sheep- walks and sheep-farms. Five years after the commencement of the reign, in 1832, 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 2>l. 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 king and council authorised an impost ; but this subsequently formed the subject of complaint as a maletoute, and event- ually, 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 com- plaint by the commons in 1343.^ It was answered ' 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 134 HISTOKY OF TAXATION. for the king that the additional toll did not affect the producer, because 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 counties of the kingdom, the lords and commons, with the consent of the merchants, granted an additional duty of 40s. the sack on wool, as a sub- sidy, for three years.'^ In 1344, the repeal of the ordinances fixing the price of wooP 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. In 1346, the subsidy was renewed for two years, and in 1347 duties were imposed upon cloth of different kinds, ^fidward had improved this home manufacture, 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 com- plaints, were confirmed to the king on the ground that it was reasonable 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 ninth sheaf, fleece and hxiub for two years, which had been cancelled in lo41 un the pjrant of i30,000 sacks of wool. 1 ' De chescnn sak ile legne que passera.' — Par. Rolls, ii. 138. » 18 Edw. Ill Si, 2, c. :'}. All persons may buy wools. TIIE HUNDRED YEARS' ^^^AR. THE CUSTOMS. 135 made from a sack of wool.' There were two rates, for merchants denizens, and for merchants strangers. For denizens : — For every cloth, lid. ; for every cloth of worsted, Id. ; and for every lit, lOd. For stran- gers : For every cloth, 21d. ; for every cloth of worsted, l^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 yeais upon the condition that the subsidy of wool should not be renewed, and that, for the futiu'e, no such grant should be made by the merchants. A long contest followed as to the exei'cise of the prerogative of the king to levy ^n 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 settle- ment of the contest about the maletoute in 1297. The lords and commons granted a subsidy of 20s. on the sack of wool and 300 woolfells and iOs. 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. ' Tar. Rolls, ii. l(i^, 136 HISTORY OF TAXATION. But notwithstanding this arrangement, the sub- sidy was subsequently increased in amount,^ and the enactment against imposts upon wool without the assent of parhament had to be repeated in 337 1. 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, for the purpose of payiug the wages of ships of war required for the protection of traders. And this in- creased premium for insurance in a time of great risk, formed the first of several similar grants resulting from negotiations with the merchants as opposed to parlia- mentary 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 2s. 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 ' In 1365 it was doubled — maldng the rate 40s. on wool and il. on leather — for three years. In 1368, 1/. 6s. f?d. on wool and 4/, on leather was granted for two years. THE HUNDRED YEARS' "WAR. THE CUSTOMS. 137 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 Avere by his order retained. An assembly was held in a chamber near the Wliite 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. 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- chandise. In the next year they took the matter into their own hands by granting tunnage and pound- age for three years. The subsidy was renewed in 1376 for another three years, and henceforth the kings of England had practically a permanent revenue by successive parliamentary grants of Tunnage on wine and Poundage on goods. At this date we see Geoffrey Chaucer sitting at the 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 188 HISTORY OF TAXATION. persoually, and retaining in his custody one of the two parts of the seal termed ' corket.' He was appointed comptroller in 1374.^ The COMPTROLLER was one of the three ancient offi- cers of the customs ; the others being the customer and the SEARCHER. The customer received the duties ; the comptroller (contrarotulator) 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 comptroller 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 landed or shipped, as the case might be. The corket was so termed from the words at 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- 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 EoUs, where, after the recital of a payment, the entries usually conclude with — ' Et quietus t'sl,' (n; sliortly, ' Et. Q. e.' THE HUNDRED YEARS' WAR. THE CUSTOMS. 139 Subsidies on wool, skins and leather and tunnage and poundage were continued during the reign of Eichard II. ; but with every precaution to prevent this all-important source of revenue — ' de quoi le greindre profit que le roi prent en son royauhne 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 as of right and custom.' ^ 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.' ^ The yield of the revenue at the ports kept up fairly during the reign of Eichaid, 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 30,000Z.* This king did not 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 : — From denizens : for wool, woolfells, and the last of leather, 21. 3s. M. From strangers : for wool and woolfells, 3/. ; and for leather, the last., bl. 6s. 8(/. Tunnage at 3-9. and poundage at Is., with an exemption in favour of imported wheat, Hour, fresh fish, and cattle (chescun manere de blee, > Par. Rolls, iii. 104. ' Ibid. iii. 114, 368. -' Ordinaucfs, ii. 7. Stubbs, Const. Hist. iii. 65. 140 HISTORY OF TAXATION. floure, et pesson rees, et bestiall entraut eu le dit roialme).^ 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 tunnage 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 £ £ £ customs . . . . 7,780 6,996 6,048 The subsidy of wools . 20,151 16,808 14,259 Tunnage and poundage 6,920 6,998 6,203 Total £34,851 £30,802 £26,510 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." While 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 shi])ped or landed than ' V-M. Rolls, iv. 04. - 11 Hen. VI. c. 10. THE HUNDRED YEARS' WAR. THE CUSTOMS. 141 were mentioned in the eorket 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.'^ The tide waiters and land waiters were, it may be mentioned, originally only servants to the searcher and survej'or.^ In 1453 Henry VI. had, at last, a life grant of the subsidies, with, as stated in the last chapter, a poll tax on aliens and a fifteenth and tenth. ^ 20 Hen. VI. 1442, s. 6, • Gilbert, Exch. p, 230. BOOK VI. TAXATION DUEING THE WAES OF THE EOSES. 1455-85. CHAPTER I. THE CUSTOMS SUBSIDIES OF WOOL, SKINS AND LEATHER, TUNNAGE ON WINE AND POUNDAGE ON GOODS. CHAPTER IL DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS AND OTHER PROPERTY TAXES. CHAPTER III. BENEVOLENCES. 145 CHAPTER I. THE CUSTOMS SUBSIDIES OF WOOL, SKINS AND LEATHER, TUNNAGE ON WINE AND POUNDAGE ON GOODS. Life grants to Henry VI., Edward IV., and Richard III. The life grant of the subsidies of customs which Henry VI. received, at last, in 1453, only a few months before the death of Talbot at Chatillon practically ended the Hundred Years' War, was at the following exceptionally high rates : — From denizens, for wool and woolfells, 21. 3s. M. ; and for leather, the last, bl. From stran- gers, for wool and woolfells, hi. ; and for leather, 5/. &s. Sd. Tunnage at 3s., with double that rate for sweet wine imported by strangers ; and poundage at Is., with a double ratefor tin exported by strangers.^ But, 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, viz. — From denizens, for wool and woolfells (240), 11. 13s. id. ; and for leather, the last, '61. Qs. 8d. From strangers, for wool and wool- fells, 61. Qs. 8d. ; and for leather 3^. 13s. id. Tunnage was continued at 3s., with a double rate for sweet wine 1 Par. Rolls, v. 228-9. VOL. I. ^ 140 HISTORY OF TAXATION. imported by strangers ; and poundage, at Is., with a double rate for tin exported by strangers. The value of goods for poundage was still to be calculated on the oath of the merchant : — the merchandises were to be valued ' after that they cost at the first biyng or achate, by the othes of the merchantes or of their servauntes biers of the said merchandises in their absence, or by their letters the which the same merchantes have of such biyng from their factours, and in noon other- wise ; ' ^ 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 parhament of 1-484, which passed the Act against benevolences.^ And during the wars of the Eoses, a period of thu'ty years from the first battle of St. Albans to Bosworth, 1455-85, the customs formed the main source of revenue from taxation. 1 Par. Rolls, v. 608. ^ On the last day of the session. Ibid. vi. 2.38-40. 147 CHAPTER II DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS AND OTHER PROPERTY TAXES. Fifteenths and tenths as settled in 1334 continued. Attempt, in 1463, 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 1 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 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 For- tescue to have passed thus into the hands of Edward IV., at one time or another. 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 6,000/^. for the relief of decayed towns. The yield of a fifteenth and tenth, with this deduction, may, at this date, be taken at 31,000/. L 2 148 HISTORY OF TAXATION. In 1463, for the hasty defence of the realm, a sum of 37,000Z. was granted to Edward IV., to be levied in the following manner : — Part of the sum, viz., 31,000Z., 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 asses- sors were required to observe a new limit of exemp- tion, which freed from tax all persons not possessed of land or rent to the yearly value of 10s., or goods and chattels to the value of 5 marks. The residue of the said sum of 37,000/., viz. 6,000/., was to be levied in a novel manner. Every shire, and town being a shire incorporate,^ was to be charged after the rate of the deduction allowed in respect of decayed cities from the last fifteenth and 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 10 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. By this new plan, therefore, an attempt was made > London, Bristol, York, Newcastle-on-Tyne, Norwich, and Lincoln, (see ante, p. 1 22, note 3), and Kingston-on-Hull, since 14-10 ; Southampton, since 1448 : Nottingham, since 1449 ; Coventry, since 1461 ; and Canter- bury, since 1461, WARS OF THE ROSES. DIRECT TAXES. 149 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 C,000/., and it was ' ordained and estabhshed ' that the 31,000Z. 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 notwithstanding.' ^ Nine years after this, in 1472, another attempt was 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, was now a formidable rival to France, had stipulated to pass the seas with an army of over 10,000 men. The people were not slow to take up the case against ' our ancient enemies ; ' and parhament willingly made ' Par. Rolls, V. 40ti, 150 HISTORY OF TAXATION. a grant to the king for the hasty and necessary defence of the realm, in loving assistance from his true sub- jects—' to assiste yoiu- roill astate, ye verraily extendying in youre princely and knyghtly corage, with all diligence to youre highnes possible, all youre bodely ease leyde apart, to resiste the seid confedered maUce of youre and oure seid ennemyes, in settying outeward 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 6d. by the day for wages. Por the payment of these wages 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,^ and of similar copy- hold and customary possessions. The lords temporal and spiritual granted, ' over and beside other promyses made 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,^ castles, lordships, manors, lands, tenements, ' CoEODT, corodium, a sum of money or allowance of meat, drink, and clothing, due to the iing from an alibey or other house of religion whereof he was founder, towards the sustentation of such a one of hia servants as he thought fit to hestow it upon. A teusion is given to one of the king's chaplains for his hetter maintenance till he may be provided of a benefice. Corodies also belonged sometimes to bishops, and noble- men, from monasteries. " HoNOtTR, the more noble sort of seigniory, on which other inferior 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. WARS OF THE ROSES. DIRECT TAXES. 151 rents, fees, annuities, offices, corodies, pensions, and fee farms ^ of freehold, and of similar copyhold and customary possessions.^ The royal commissioners, by whom these taxes were to be assessed, found such difficulty in the ta?k, 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 30,683/. 6s. 2''ji.. ; the produce of the tax of the tenth part in those shires, for wliich certificates had been sent in was 31,410/. 145. l\d. ; the total of the two being 62,094/. Os. i\d., a sum less, by over 56,530/., than the 118,625/. required for a year's wages for the archers at 6c?. 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 51,147/. 4s. 7£(i., the remainder, was granted to the • Fee farm, feodi finna, 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 ct^pecially comprised in the fenllinent. 2 Par. Rolls, vi, 4-(i. 152 HISTORY OF TAXATION. 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.-' 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 tenths, ' the levy whereof among the people was ' In form, this subsidy bears a strong resemblance to the laud tax of future times, WARS OF THE EOSES. DIRECT TAXES. 153 SO usual (although it be to them full chargeable) that none other form of levy resembleth thereunto ; ' prayed the king to remit the said sum of .51,147Z. 4s. 7fc?., 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 fourme aforetyme used.' ^ If to the produce of a fifteenth and tenth, 30,683^., 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. No demand for any grant of money was made in the parhament of 1478, which was summoned for the trial of the duke of Clarence ; but in the next parlia- ment, summoned in 1482 with a view to another ex- ' I'ar. Rolls, vi. 151. 154 HISTORY OF TAXATION. pedition to France, a grant was made of a fifteenth and tenth in the old ^ 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 ] 439, 1442, and, for life, in 1453. The rates of the life grant had been — For, 1. All mer- chant strangers : if not denizens — householders, 40.s. ; not householders, but resident six weeks within the realm, 20.s\ : if denizens by letters patent, 10 marks. 2. Others not merchants, householders. Is. id. ; not householders, 6d.^ On this occasion the charge was — For, 1. All merchants, 40.s., with exceptions in favour of the merchants of Spain, Bretagne, and the mer- chants of the Steele Yard — ' merchants of Almagne having the house in London termed Guilda Theuti- corum.'^ 2. Any alien keeping a house for the ' bruyng of bere,' 20s. 3. All others, householders, 6s. 8d. 1 Par. RoUs, -vi. 197. ^ 'Ooncessio subsidii de alienigenis infra regnum commorantibus.' Tar. Rolls, v. 230. ' Par. Rolls, vi. 197. Paving rates commenced about tbis time, 1477. (See Par. Rolls, vi. 180.) While 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. 155 CHAP TEE III. BENEVOLENCKS. ropularity of Edward with the towns. His demands for benevolences. The benevolent widow. His gentle fashions towards the rich citizens. The statute against benevolences. It was fortunate for the ricli bourgeoisie of the tiirje of Edward IV. that the attempt made in 1463 to obtain a new roll of the names of persons possessed of pro- perty ^ failed to succeed ; for the king, later on in the reign, drew considerable sums of money from the rich merchants, traders, and persons of that class, by de- mands for assistance from their well- filled coffers, a not very novel means of obtaining revenue, whenever a king's popularity justified the attempt. The Jews had, until expelled from the kingdom, proved an excellent milch cow to the king ; and subse- quently, particularly during 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 fourth part, at the least, of the lands of the kingdom. The popularity of Edward in London and the towns made him successful in his applications for aid to the bourgeois ; and his demands for benevo- lences mark an important rise in riches of the mer- chants and trading class. I Ante, p. 140. 156 HISTORY OF TAXATION. 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 201. 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 lovinglie kissed her,' gaining her heart — and purse, for she doubled the benevolence, paying another 201., 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.' ^ This pretty conceit, as Holinshed 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 freendiie praier of their assistance in his necessitie, that they could not otherwise doo, but franklie and freelie yield and give him a reasonable and competent summe.' While 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 ' Ilall. BENEVOLENCES, 157 from tlie description given of an entertainment provided by the king for the mayor and aldermen. The mayor was ' 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 vinto the king before times,' and, with the aldermen, he is enter- tained 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 these sort of proceedings were dangerous, as capable of extension into a system of obtaining money without any parlia- mentary grant ; and no doubt Edward's levy of bene- volences 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 severe terms in which they were condemned in the statute against benevolences in the first parha- ment of Kichard 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- 158 HISTORY OF TAXATION. meiit 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 o^jpressed. The statute runs as follows : — The king ' remembering how the commons of this his realm, by new and unlawful inventions and inordi- nate covetise against the law of his realm, have been put to great thraldom and importable charges and ex- actions, 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 sums 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 hve in great penury and wretchedness, their debts unpaid, and their children unpreferred, and such memorials 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 imposition, called a benevo- lence, nor by any such hke charge ; (4), And that such exactions, called benevolences, before this time taken, be taken for no example to make such or any like charge of any of his said subjects of this realm here- after, but it shall be damned and annulled for ever.' ^ 1 1 Kick. III. c. 2. BENEVOLENCES. 159 But, only a few years before this a chronicler, "who had considerable knowledge of England, was noting down in his Memoirs the results of his personal observa- tion in different countries. There are many melancholy pictures of the exiles in consequence of the wars of the Eoses ; relations of kings, in want and rags ; and Plan- tagenets begging their bread in the train of the duke of Burgundy. But of the people of England, Philippe de Commynes writes : — ' Or, selon mon advis, entre toutes les seigneuries du monde dont j'ay congnoissance, oil la chose pubhcque est mieulx traictee, ou regne moins de vioUence sur le peuple . . . c'est Angle- terre.' ^ In England, of all countries I know, the people are the least oppressed of any. ^ M^moires, Dupont, i. 231, ii. 142. BOOK VIT. TAXATION UNDEE THE TUDORS. 1485-1603. CHAPTER I. THE CUSTOMS SUBSIDIES OF WOOL, SKINS AND LEATHER, TUNNAGE ON WINE AND POUNDAGE ON GOODS. CHAPTER II. THE DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS, POLL TAXES, AND THE GENERAL SUBSIDIES. CHAPTER III. BENEVOLENCES AND MONOPOLIES. VOL. I. M 1G3 CHAPTEE I. THE CUSTOMS SUBSIDIES OF WOOL, SKINS AND LEATHER, TUNNAGE ON WINE AND POUNDAGE ON GOODS. Life grants of tlie subsidies to tlie Tudor sovereigns. Additional duty on malmsey in 1490. Commencement of the protective or mercantile system. Yield of the customs revenue in the reign of Henrj^ VIII. Increase in the price of goods. Queen Mary's imposts. The book of rates. Loss of the Calais duties. Enactments, in 1658, 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 customs subsidies on wool, skins and leather, tunnage, and poundage. ' Your noble great- grandfather of worthy memory, king Henry VII.,' recites the Act that embodied the grant of tunnage and poundage subsequently to James I., ' 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 au- thority 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 simis of money named subsidies, of 1G4 HISTORY OF TAXATION. all manner of goods and merchandise coming into or going out of the realm.' ^ In addition to these, Henry VII. received, in 1490, the seventh year of his reign, a grant of a special duty on malmsey ^ imported, by any merchant stranger, from Crete. In this island, then called Candia, the Venetians, who were the originators of the system of protection known subsequently as the protective or mercantile system, and to whom the island then belonged, had recently imposed new duties on mer- chandise imported. Our duty on malmsey was retalia- tory. Imposed at the rate of 18s. the butt, with a provision that every butt should contain 126 gallons, and be sold for 41., it was to continue ' until the Venetians should abate their new impositions of four ducats at Candy,' ^ 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 ptiges of our fiscal history. An improvement in the yield of the customs 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, 1 Tumi age 3*. and poundage 1a, i.e. 6 per cent. Par. Rolls, vi. 2G8; Gilbert, Exch. p. 286, and 6 Hen, ^TII. c. 14 ; 1 Edw. ^'I. c. 13 ; 1 Mar. sess. 2. c. 18 ; 1 Eliz. c. 20. ^ The duke of Olarenoe, it will he remembered, had, according to Tloliiished s story, been ' privilie drowned in the Tower ' in a butt of malmsey, 1478. s 7 Henrv \U. c. 8. UNDER THE TUDORS. CUSTOMS. 1G5 in 1521, and the discovery of the mines at Potosi in 1545, no less than fifteen millions and three quarters, it has been estrinated, were added to the thirty-four or thirty-five millions which, before that, constituted the store of tlie precious metals,^ 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 17, 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. Queen Mary, by order in council, laid an impost upon short cloth, with a view to prevent evasions of the subsidy on wool, and also, in 1556, an impost upon French wines, of 40s. the tun. In her reign the old system of rating merchandise, for the poundage, upon the value as sworn by the merchant, was super- seded by a Book of Rates, in which were specified the values at which goods of different sorts were to be rated for the customs. This book wa^ published pra- bably soon after thg' capture of Calais by the due de Guise, in 1558, when it became necessary to obtain some compensation from the customs in England for the loss of the Calais duties.^ The pubhcation of a book of rates was followed, in the first year of the reign of queen Elizabeth, by stringent enactments against smuggling and fraudulent J Jacob. Tret. Met. ii. 03. '' Gilbert, Exch. p. 22.5. 166 HISTORY OF TAXATION. practices in the customs department. ' This ancient 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 places vphere 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 ' without payment or agreeing for the payment of the customs and subsidies theretofore due. By these practices,' the Act con- tinues, ' 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.' ^ 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 tliose who are employed ; for of 200,000/. and more which it is said ' 1 Eliz., i-j.jy, c, 11. UNDRR THE TUDORS. CUSTOMS. 167 to produce annually in the common course, the foiu'th part scarce!}' reaches the royal treasury, the remainder is consumed by the expenses of collecting and the persons employed in the business.'- Queen Elizabeth followed the precedent in the reign of her sister in a special impost set by her upon sweet 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. And 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, to 50,000/. This formed the commencement of a rapid and continuous increase, and the yield reached, as we shall see, 127,000/. in 1604. ■ Ellis. Ork. Lett. vi. 217. 16S HISTORY OF TAXATION. CHAPTER II. THE DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS, POLL TAXES AND THE GENERAL SUBSIDIES. PAKT I. KINGS HENRY VII. AND HENRY YIII. 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 Yorlishire 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 1 523. Wolsey demands a fifth from lands and goods to produce 800,000^. 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 Iring. 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 coiu-t of aug- mentations. Dissoliition 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 continued in use under the sovereigns of the House of Tudor, and for some time any attempt to intro- duce any novel form of taxation invariably ended in failure. This was the case in 1488, the fourth year of Hemy VII, , when the king received in February, for UNDEK THE TUDOItS. DIRLCT TAXES. 1G9 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 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 20c/. 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 profi.t 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. And the counties of Northumberland, Cumber- land, and Westmoreland were exempted from the grant.-;. 170 mSTOUY OF TAXATION. 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 more than 27,000^. And the king then released the commons from tlie remainder of the 75,000/., on receiving a grant of a fifteenth and tenth with the usual deduction for decayed towns.^ 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 Northumberland endeavoured to cany 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.^ The tax for the archers in 1488 was the sole attempt at innovation in direct taxation in the reign ; for the Cornish rebeUion 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 unwilhngness 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 of his expedition to France and the battle of the Spurs, 1 Par, Rolk,. vi. J:.'!, i:jb. - Iloliiished, iii, i03. UNDER THE TUDORS, DIRECT TAXE.S. 171 a poll tax was imposed. Tlie rates were : — For dukes, 10 marks, 6/. 13s. Ad. ; earls, Al. and barons, 21., charges the same as those in the poll tax of 1379. For every knight or man Avorth 800^. in goods, 30s ; every man who had 40.s. in wages. Is., and every other man of 15 years of age and upwards, id.^ This tax appears to have provoked little opposition. The charges were light, and the tax was probably very loosely assessed, for it produced not one-third of tJie amoimt expected. Estimated to produce 160,000/., it yielded actually but 50,000Z. The deficiency, 110,000/., was granted to the king in 1514, to be paid by means of a general subsidy of Qd. in the pound, and, if required, a second subsidy of the same amount. But as the first subsidy produced only 45,637/. 13s. 8d., in order to complete the 110,000/., it was found necessary not only to raise the second subsidy, but also to grant, in addition, a wliole 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 parhament. When the next parhament 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,^ ' Lords' Journal, i. 25. - Burnet, i. o-J. Vi«m all and singular biolioprics, cathedral and 172 HISTORY OF TAXATION. ' subsitlium se extendeus ad medietatem sive mcdiam partem valoris omnium fructuum, reddituum, et pro- ventuum possessionum miius anni,' to be paid in five 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 400,000/., and now, were he to have 45., 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/. and upwards ; Is. from persons having from 2/. to 20/.; and a groat tax, viz. Ad. for every head of sixteen years old, for persons having under 2/.; the subsidy to be paid in two years. Subsequently, upon the motion of sir John Hussey, those who had 50/. 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 Avhich the collegiate churches, dignities, hospitals, monasteries, abbeys, priories, and other religious houses, and also all other kinds of ecclesiaslical lieue- lices and iiossessions. For the rceilal and form of grant, see Burnet, iv. 12. UNDER THE TUDORS. DIRECT TAXES. 173 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 4s. in the pound should be paid in four years.^ The survey of 1522 is lost. It appears to have been carefully taken and, as originally intended, the returns were to liave 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,' ^ that is to sa}% the returns were allowed upon honour without any verifica- tion 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. iij,the pound from land and goods should have produced, in the third decade of the sixteenth century, at the least, 800,000/. 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 parliament. Commissions were sent into the various 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 1 Hall, Par. Hist. i. 4HS, ^ Holinsliod, iii. 680. 174 IIISTOKY OF TAXATION. commissions, resented these arbitrary proceedings to such a degree that a rebellion appeared imminent, and eventually, when things began to look formidable in London, Keut, 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 benevolence.^ After an interval of about six years without a par- liament, the seven years' parliament met in November 1529.^ Many of its transactions were of considerable fiscal importance. In 1533 the payment of first-fruits and tenths of ecclesiastical benefices, a tribute to the pope of Eome which had originated in the times of the crusades and since had been paid with greater or less regularity, was prohibited.^ 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 im- poverished ' were abolished.* And the clergy were prohibited from making laws binding on themselves in 1 Par. Hist. i. 490, and see post, p. 202. " Hitherto, as a general rule, it had been the practice not to continue a parliament for more than one j-ear. ' 25 Hen. VIH. c. 20. * The list of these exactions given in the Act is a long one : they consisted as well in pensions, censes, peter-pence, procurations, fruits, suits for provisions, and expeditions of bulls 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 na- tures, names, and kinds . . . ' the specialities whereof were over long, large in number, and tedious for insertion ' in the Act. 25 lien. VIII. c. 21. UNDER THE TUDOLS. DIRECT TAXES. 175 convocation, without the consent of the king ^ ; so that in future, a clerical grant of a subsidy was always sub- mitted to parliament for confirmation. In the next year, 1534, the first-fruits and tenths were extended to every benefice and spiritual hving, but upon the old assessment of 1291,^ which was in many places not a tenth part, and in most not above a fifth part, of the true value of benefices, and were granted to the king as supreme head of the church. The king, on receiving this grant, remitted part of a clerical subsidy not yet fully paid.^ 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.* 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 1 25Hen. Vlir.c. 19. ' The assessment of pope Nicolas IV. ^ 100,000/. from the province of Canterbury and 18,840/. Os. lOd. from the province of York to be paid in five years. 26 Hen. VIII. c. 3. * 26 Hen. VIII. c. 19. 170 HISTORY OF TAXATION. 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. 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 land, and continue the course commenced in 1415 in regard to the lands 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 Avas 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 sensuahty. 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,'- 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 ' 27 Hen. YIIL c. 2rt. UNDER THE TUDORS. DIRECT TAXES, 177 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 decided, irrevocably, to suppress. After 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 lauds, by deed under their covent or common seal, to the king, his heirs and successors. This doubtful title received parhamentary 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.^ This was followed, in the next year, by a grant to ^ 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. .367, 369. 2 .31 Hen. VIII. c. 13. VOL. I. X 178 HISTORY OF TAXATION. 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 Ehodes, which they had recently taken from the Turks. For more than two centuries they had held the island, but recently, in 1522, LTle Adam, their grand master, had been compelled to surrender to the overwhelming force of Solyman-. The remnant of the order, settled in Malta in 1530 by Charles V., still maintained 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 Avithin the realm for the defence and surety of the same, than converted to and among such unnatural 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.^ In 1540-1 three new courts were established for the regulation of different branches of the king's I revenue : the court of wards, for the superintendence ' of the feudal revenue ; ^ the court of first-fruits and tenths;^ and the court of the surveyors- general of the king's lands, which superseded the sheriffs in their function of bailiffs of the king.* The court first men- 1 a2 Hen. VIII. c. 24. » Ibid. c. 45. 2 Ibid. c. 40. ' 33 Hen. MIL c. 30. UNDER THE TUDORS. DIRECT TAXES, 179 tioiietl continued to exist until the outbreak of the civil war ; while that last mentioned and the court of the augmentations established in 1536^ were subsequently determined bj' the king and merged in a new court op AUGMEMATIONS AND REVENUES of the crown which he created by letters patent. This act received in the reign of his son parliamentary confirmation,''' 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, 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 by being delivered from the usurpations of the bishops of Eome, the province of Canterbury made a grant, in 1540, of a subsidy of is. 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.^ 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,' > Ante, p. 176. " 7 Edw. VI. c. 2. ^ Burnet, i. 4.52 ; .32 Hen. VIII. c. 23. 180 HISTORY OF TAXATION. and continue the tillage of the demesnes.^ 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 ex- changed away on terms very advantageous to those who received them. While a considerable portion were devoted 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 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 lands 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, only fell into the posse.ssion of the crown towards the end of the reign of queen Ehzabeth 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 lo 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 ' 27 Hen. VIII. c. 2.^, s, 0, rep. 1C23, 21 Jac. I. c. 28. UNDER THE TUDORS. DIRECT TAXES. 181 end of his necessities, nor would it be possible for his subjects to supply them.^ Nevertheless a grant was eventually made of four fifteenths and tenths, and a subsidy of l*. in the pound on lands and 6d. in the pound on goods. ^ 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 liorseback 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. Sd. on goods, with a clerical subsidy, confirmed in the usual way, of Qs. in the pound, to be paid in two years .^ Moreover, as the chauntiies, colleges, and free chapels were rapidly making away with their move- ables, and, in imitation of the abbeys and monas- teries, freely granting upon long leases at small rents lands they did not long expect to retain, and appro- priating the fines they received, the lands of these institutions were now placed by parliament in the dis- position of the king.'' They were, in his son's reign, devoted principally to the foundation of grammar ' liurnet, i. 453, ' 32 lien.. VIII c. 50. ^ ar lieu. VIII. cc. M, 2o , Par. Hist. i. 5ol. ' 37 Hen. VIII. c. 1. 182 HISTORY OF TAXATION. schools, after provision had been made for life interests ^ — interests to which, it may be observed, greater regard than is usually supposed had been shown, on the redis- tribution of lands consequent upon the dissolution of the monasteries and the order of the Hospitallers. ' 1 Edw. VI. c. 14, 1547. 183 PART II. KING EDWARD VI. AND QUEENS MARY AND ELIZABETH. Debt left by Henry VIII. The subsidy on sheep and wool in 1548, re- pealed in 1549. Grant of fifteenths and tenths and a subsidy in 1553. The subsidy is released by queen Mary. The marquis of Win- chester lord treasurer. Grants to the queen in 1555 and 1557. 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 economical policy of the queen. Grants in 1563 and 15G5. 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 voted in 1575. An addition made to the usual grant. Parsimony of the commons. Limited grants in 1581, 1585, and 1587. Grant for the defence of the country against the Armada of four fifteenths and tenths and two subsidies. Renewed parsimony of the commons. The lords refuse, in 159:2, to assent to a less grant than three subsidies. Six fifteenths and tenths and three subsidies granted. A similar grant made 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 gi'anted. The Acta for the subsidies. The practice in assessment. The reason for the small yield. King Henry VIII., who had commenced his reign with nearly two millions of savings accumulated by hii^ father, and ' ample revenue wherewith to embellish state,' left, on his decease in 1047, a revenue consider- ably 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 compelled to apply to parliament for a grant lo the young king ' for the purpose of making u mass of 184 HISTORY OF TAXATION. money to relieve and maintain the great charges of preparations made to meet any foreign power.' The clergy granted 3s. in the pound, payable in three years ; and the laity, a fantastic subsidy — from his j)oor servants and ' little flock ' to their ' little shep- herd,' as the king is termed in the subsidy Act, charged ujaon sheep, at the rate of 3d. for every ewe, 2(/. for every wether, and l!,d. for eveiy 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. ^ 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 j^art of England had recently been converted into vast pasture farms, to the detriment of many formerly engaged in agricultiu-al labour and in infiingement of the rights of the com- moners ; and this was mainly due to the great profit that Cometh of sheep,^ sheep being, as the author of the ' Book of Husbandry' Avrote in 153 4, 'the most profitablest cattel that man can have.' This curious subsidy was payable in three years ; but in the next year, the charge upon sheep and cloth was cancelled, and the subsidy continued only so far as it related to goods, with an addition of Is. m the pound on goods, ahens to pay a double rate.^ » 2 & 3 Edw. \1. c. 36. « See I'O lieu. YIII. e. 13, ^ 3 & 4 Edw. \L c. 23. UNDER THE TUDORS. DIRECT TAXES. 185 The history of the unsuccessful governmeut of Somerset, which ended m his fall, is summed up, from an adverse point of view, in the preamble to the next subsidy Act, which cJiarges the late protector (who had been executed, on charges of felony, in January, 1552) with involving the king in war, wasting his treasure, involviug him in much debt, embasing the coin, and having given occasion to a most terrible rebellion,^ and in fact, was a long accusation of Somerset prompted by the duke of Northumberland and his party.^ The subsidy granted consisted of a confirmation of a clerical grant of 6.s'. 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;" 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.'* But Edward did not live to fidfil the promise of a beuelicent reign given by his youthful abiUty and amiable disposition — ' ostendent terris hunc tantum fata, neque ultra esse sinent ; ' he died before the subsidy 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 ' The rebellion in Norfolk against inclosures and in the West against the new service-hook, led to the appointment of lords-lieutenant of counties. " John Dudley, earl of Warwick, had heen created duke of Northum- berland, the Percy title being at the time exlinct, in 1552 ; the earl of Wiltshire, marquis of Winchester ; and lord Dorset, duke of fciuH'ulk, ' 7 Edw. VI. 00. 12, 13. * Burnet, ii, ii58. 186 HISTORY OF TAXATION. jiarliament, when the fifteenths and tenths granted to the late king were reserved to the queen. ^ The lord treasurer, Winchester, continued to hold the office to which he had been appointed in lool in succession to Somerset, a post whicji he held untii his death in 1572.2 Further subsidies were granted to the queen, in 15-35, when she received Qs. in the pound to be paid in three years from the clergy,^ and a subsidy from the laity ; and in 1557, when she received 8s. -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 4^.-. on lands and '2s. 8d. from those having goods to the amount of 5^. and upwards, to be paid before June 2i then next. Northumberland, Cumberland, Westmore- land, and Durham were exempted from the subsidy, as liable to be ravaged by the Scots.* When queen Ehzabeth came to the throne, in 1558, 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 piivate men and their patrimonies, but also princes and their estates,' ^ formed an incubus of debt which it took the queen, Avith her slender 1 1 Mar. sess. 2, c. 17. - In the 97tli year of his age, leaving 103 issued from his o'rni body. Burnet, ii. 025. 3 2 & 3 Phil and Mar. cc. 22, 23. " Par. Hist. i. ()2!). 4 & 5 Phil, and Mar. cc. 10, 11. ^ Sir Walter Mildmay, chancellor of exchequer, on the molicili for granting a subsidy in 1U75. The interest on some of the loans was at 14 per cent. UNDER THE TUDORS, DIRECT TAXES. 187 resources, fifteen years to get rid of. While the revenue had been impaired by the large alienations of demesne in the reigns of her father and brother, the loss of the Calais duties, and the repeal, on the 'instance of her sister, of the Act that granted the first-fruits and tenths to the crown. Parliament at once restored the first-fruits and tenths to the crown,^ and granted ' 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 imperial crown had been lately sore shaken, impoverished, enfeebled, and weakened ; and the decay had been, besides many other things, principally in these three fii'st ; wasting of treasure,'"* abandoning of strength, and in dimiui.shing the authority of the imperial crown ; ' and they declared themselves ready to assist the queen in any prepara- tions, not only for the recovery of Calais, but ' if need be, to recover further the old dignity and renown of this realm,^ with heart, will, strength, body, lives and goods.' * This struck a keynote for Elizabeth's future policj', and economy carried even to parsimony, and the main- tenance of a high and independent position in Europe, more particularly as a leading prdtestant sovereign, 1 1 Eliz. c. 4. ^ '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. L'l. ■' Boulogne, Honry VIII. 's costly conquest, had been restored to France in 1550 for 400,000 crowns— 1o;j,;J.jo/!. 6s. ScL * 1 Eliz. c. 21. 188 HISTORY OF TAXATION. 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/. Tlje 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- cluded with France in the spring of 1559, 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. In the fifth year of the reign, 1562, the queen re- ceived again two fifteenths and tenths and a subsidy from the laity, with 6s. in the pound from the clergy, to be paid in three years ; ^ and in the eighth year, 1565, 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.^ 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 ' 5 Eliz. cc. 20, 30. - 8 Eliz. cc. 1 7, 10. = 13 yHz. ec. 20, 27. UNDER THE TUDORS. DIRECT TAXES. 189 tlie exchequer, sir Walter Miklmay/ in the house of commons in 1-375, 'how favourable was the taxation of subsidies, whereby far less cometli 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 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 Qs. in the pound payable in three years.^ 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.^ 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.* The modera- tion of the queen may, indeed, have proved misleading to them, for though tlie trained bands were regularly exercised and a large ship was built every year as an addition to the navy, Elizabeth, even when her minis- ters were discussing A\ith doubt whether, should Parma effect a landing, the trained bands and rude soldiers of 1 Since 1666. ' 18 1 liz. cc, 22, 23. ^ 03 Eliz. cc. 14, 15. * 27 Eliz. cc. 28, 29. 20 Eliz. cc. 7, 8. 190 HISTORY OF TAXATION. 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 tax and to be loved is not given to man,' and she retained her popu- larity. 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 reluctant, because not strongly pressed, to contribute a great deal out of their yearly income towards preventing such dangers. 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 goodNvill of her subjects,' ^ 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.^ The grant of the commons o^■ertopped 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 clei'gy to be paid yearly by 2s. in the pound,' that is to say, in all, 120,000/. from ' Speech at the muster at Tilbury. '- Ante, p. 187. •' 31 Eliz, cf. 14, 15. UNDER THE TUDORS. DIRECT TAXES. 191 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- 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 Phihp, having established himself in Brittany, had been able from this point of vantage to interfere with our Avine 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 Avherein there Avere many men of good living and coun- tenance, but none of them in the last subsidies were assessed at above 80/. 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 200Z. goods, and only five or six were assessed at that amount.' The commons, deaf to the appeal, proposed only a grant of fifteenths and tenths with two subsidies. This degrading illiberality provoked the lords ' positively to refuse to give in anyAvise their assent to pass any Act in their house for less than three entire subsidies, to be paid in the next three years by half- yearly payments at Easter and Michaelmas ;' ' and in the event, three entire subsidies were granted, together with six fifteenths and tenths, but Avith a careful proviso ■ Tar. lEst. i. 881. 192 IIISTOP.Y OF TAXATION. 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.^ 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 im- minent, with three clerical subsidies of 4s. to be paid in three years.^ 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. 8d. in the pound on goods, in the prosperous state of the kingdom ; and therefore when in 1601, after the Spaniards had landed in L-e- 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 Ql. or 10/., should be assessed at 20/. in lands,' the statutory qualification necessary for a justice at that date ; while sir Walter Ealeigh pi'otested against the notorious under-assessment of persons of well- known fortune : ' Om^ estates,' he said, ' that be 30/. or ' 35 Eliz. cc. 12, 13. » 39 Eliz. cc. 26, 27. UNDER THE TUDORS. DIRECT TAXES. 193 40^. in the queen's books are not the hundredth part of our wealth.' ^ Even at the other end of the scale of he subsidy men, those assessed at 31. were so Hghtly 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, FuU? 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 subsi- dies of 4s. in the pound. ^ Allowing 30,000^. as the produce of a fifteenth and tenth, and 80,000/. 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 80,000/., 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.' ^ The Acts foe the Tudor subsidies contained lengthy and elaborate regulations for the assessment and collection of the tax. The taxpayers were divided into two classes : 1, landowners, who were charged in respect of their iu come from land, ' in terris ; ' and 2, persons charged in respect of their moveables, ' in bonis,' which included crops from laud. Sometimes a light poll tax was 1 Par. Hist. i. 920. " 4.3 Eliz. cc. 17, 18, ^ ' In felicem memoriani Kliz.' — Baoon. VOL I. 194 PlISTORY OF TAXATION, added 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 25. 8d., eight groats, for those charged 'in bonis;' and sometimes the subsidy- was collected in parts, as, for instance, 2s. 8d. for a first, and Is. id. for a second payment for land ; and Is. Sd. for a first, and Is. for a second payment for goods. 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, hereditaments, 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 vers& : ' none were to be doubly charged.' The charge for persons in respect of their move- ables was as follows : — For 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 bon^ 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. UNDER THE TUDORS. DIRECT TAXES. 195 As before stated, aliens resident in the kingdom were charged double the amount charged for natives, ' 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 Newcastle-upon-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 res^jectability and integrity, ' of the most sadd and discrete persons.' Their coiurse of proceeding was mapped out for them as follows : They were to divide themselves into sets of DISTRICT coMMissioNEES for the various hun- dreds or wards within the limits of their commission, and issue their precepts to the constables and other inhabitants to attend and be examiued. 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. 19G HISTORY OF TAXATION. The COLLECTORS 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-collectors were accountable, and who, in his turn, was accountable to the exchequer. And the high collectors were required to give security to the com- missioners 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 precepts from the commissioners, which gave them power to distrain the lands and goods of the persons assessed. 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 4s. in the pound on lands, and 2s. 8d. the pound on goods, it slipped into the same kind of groove as that of the ' 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 practi- cally no re-assessmcnt of the kingdom. A subsidy in the later years of Elizabeth meant, effectivelv, a sum UNDER THE TUDORS. DIRECT TAXES. 137 of about 80,000/. to be levied after the manner of former subsidies, just as a fifteenth and tenth meant a sum of about 30,000Z. 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 neighbouring districts remained on the level of the old assessment. In the towns various customs in assessment pro- bably prevailed. In the counties the commissioners for the subsidy were, as a rule, nominated by the county members, and were usually justices of the peace, or country gentlemen of good position. They met, divided themselves 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 conse- quence 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 list of ' bearers,' a class below the property qualification of subsidy men, but yet of sufficient abihty to bear some portion of the burden of taxation with the lowest class of subsidy men. In 198 mSTOKY OF TAXATION. assessing the various townships they followed customs which had become established. Some townships were, by custom, assessed wholly in terris, at the 46", rate ; some wholly in bonis, at the 2s. 8d. rate ; and from the diary of a subsidy man of the period we learn the following interesting particulars : — ElmsweU, a town- ship in Yorkshire in which he resided, had always been rated at 10/. 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 Al. 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 51. 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 SI. as the other subsidy man had of his 3/.^ The extent to which taxation in bonis, for moveables, at the 2s. 8d. 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 I For instance : ' Henry Best Ms rate for the subsidy of 71. in bonis, for wbicb two subsidyes commeth, att 2s. 8d. per pound to 37s. 4d. ; •whereof hee himselfeis to pay 31s. 4d. and Edward Lynsley, his bearer, 6s. William Whitehead SI. in bonis commeth to 16s., whearof William Pindar, a bearer with him, payeth 3s. id., and Richard Parrott, another bearer with him, 2s. 8d. ; soe that his owne part commeth but to 10s. just.' —Best's Farming Book (Surtees Society Pub. toI. xxxiii.), p. 87. Obs. the lord of the manor, being a subsidy man chai-ged in bonis, paid nothing in respect of the rent derived from tlie farm, rents being charged with land. UNDER THE TUDORS. DIRECT TAXES. 199 3,378^. 6s. 8d. on lands. The county, 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 50Z. — sir Henry Pool, of Saperton, who was at the time ' eminent for his great housekeeping ; ' five are rated at 40/., and four at 30/.^ It would be difficult to understand how the commissioners 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 arbitrary mode of valuation — at 6/. or 10/., while the statutory qualification for the post was 20/., and his fortune probably five times that amount at the least. He would, therefore, not inaprobably consider himself justified in applying to others a similar standard of measurement. Large allowances were made for outgoings, for large families, and for the expenses of position ; 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.^ Thus it was that after the defeat of the Armada, in 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 — 1 Atkyns' Gloucestershire, pp. 12, 3.35. The list is for the subsidies, 6 Jac. I. ' Ante, p. 102. 200 HISTORY OF TAXATION. was 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 portraits 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 criterion, alas ! of increase in means in the lower classes in England, carried your Enghsh in potency of potting above even ' your Dane, yoiu: 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 Ehza- beth ' — 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 repre- sented 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 fehcity beyond, perhaps, the intention of the author, when he says : — ' He that shall look into other countries, and consider the taxes, and tallages, and impositions, and assizes, and the hke, that are everywhere in use, will find that the English- man is most master of his own valuation and the least bitten in purse of any nation in Europe.' 201 CHAPTEK in. BENEVOLENCES AND MONOPOLIES. 1. Benevolences. The benevolence of 1491. 'Morton's fork.' The 'shoaring- or under- propping ' Act. Another benevolence in 1504. The ' amiable graunte ' of Henry VIII. Another benevolence in 1545. Gifts to queen Eliza- beth. A hearty benevolence. Notwithstanding the condemnation of the levy of money by means of benevolences or voluntary subscrip- tions, by the statute against benevolences, in the first year of the reign of king Eichard III., that kind of levy was again employed in his reign, and his successor, Henry VII., took, in 1491, a benevolence ' from the more able sort ' — ab opulentioribus tantum ^ — for the expedition to France, which was very popular. For this benevolence the king had the quasi- parliamentaiy authority of a grant from a great council. Writs were sent to commissioners in the various counties,^ 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 ' Bacon, Works, vi. 121. * Writ de pecunia mutuanda pro expeditione Franciae. — Foedera, xii. 464. 202 HISTOEY OF TAXATION. in a splendid and hospitable manner give ample evi- dence of wealth, and abiUty 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 oflfered, by an Act which was called 'the shoaring or underpropping Act.' ^ A second benevolence is stated to have been demanded by the king iu 1504 ; but as he had just then received a subsidy from parliament, and as ' there were no wars, no fears,' '^ 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 revo- cation of the illegal commissions for the levy of a sixth, which had resulted in serious disturbances in Suffolk,^ 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. • 11 Hen. VII. c. 10 ; Ba«on, Hist. Hen. VII. ; Works, vi. 121, 160 ; Holinshed, iii. 632. ^ See Bacon, Works, vi. 224, and note. ' Ante, p. 174. Note : ' the duke of Suffolk, sitting in commission about this suhsidy 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, fuUers, weavers, and other artificers, which they kept in work aforetime, the people began to assemble in companies,' and, in short, there was a rebellion against the subsidy. Holinshed, iii. 700. UNDEK THE TUDORS. B E:\EV0LENCES. 203 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.^ 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 some- times by towns collectively ; and a picture of a benevo- lence 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.' ^ 2. The Monopolies. Monopolies by royal grant to any person of or for the sole buying, selhng, 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 ' For the benevolence raised by Henry VHI. in 1645, the county of Devon produced 4,527/. Hamilton, Quarter Sessions from queen Elizabeth to queen Anne, p. 55, ' Mackintosh, ii. 433, A-ppendix. 204 mSTOKY OF TAXATION. 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 hcense to salt fishes as Peter Chivalier used to do ; ^ and numbers of licenses of the kind were granted before the reign of EHzabeth. 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 Vosges were brought into England,^ 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 foieigners, the process of wire-dravdng 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- ^ Ante, p. 27. ^. Ellis, Orig. Lett. vi. 167. UNDER THE TUDORS. MONOPOLIES. 205 merit 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 III. to his Flemish weavers, who first taught us to improve our manufacture of woollen 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 ' 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. No great amount of revenue was derived by the crown from, the monopohes 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 206 HISTORY OF TAXATION. 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 dried pilchards in the smoke, and many- others.^ 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 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, pouldavy and starch, which were all to be abolished ; several others were to be suspended. He finished by a graceful tribute to the Speaker for his excellent speech on announcing the Queen's pleasure as regards the monopolies, and an ■ One, then considered to be of no importance, was for the sole making of tobacco pipes. UNDER THE TUDORS. MONOPOLIES. 207 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 hberty of the subject, he had char- acterised the proceedings as more hke 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 rexnedied, especially when the remedy toucheth her in so high a point of prerogative.' BOOK VIII. TAXATION UKDEE THE STUARTS TO THE CIVIL WAR. 1603-1642. CHAPTER I. THE CUSTOMS' SUBSIDIES OF WOOL, SKINS AND LEATHER, AND TUNNAGE ON WINE AND POUNDAGE ON GOODS. THE IMPOSTS. CHAPTER II. DIRECT TAXES, INCLUDING THE FIFTEENTHS AND TENTHS THE GENERAL SUBSIDIES AND THE POLL TAX OF 1G41. CHAPTER III. THE SHIP WRITS. CHAPTER IV. BENEVOLENCES. MONOPOLIES. THE TARIFF OF HONORS. VOL. I. 211 CHAPTER I. THE customs' subsidies OP WOOL, SKINS AND LEATHER, AND TUNNAGE ON WINE AND POUNDAGE ON GOODS. THE BIPOSTS. Life grants of the subsidies to Mng James. The difference between these subsidies and the customs and imposts. Yield of the revenue in 1G04. Increase in the consumption of wine. The impost on tobacco in 1004. The impost on currants. Bates refuses to pay. The great case of impositions — Bates's case in 1606. The new booli: of rates and new impositions in 1608. Other impositions in the natm-e 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 OranHeld 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 Bight. 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 hfe grant of the customs' subsidies was made, in 1603, to king James by his first pariiament. These subsidies were at the old rates — viz., two p 2 212 HISTORY OF TAXATION. marks and a half, 11. 135. id. for wool and woolfells, and five marks, the last, for leather, from denizens ; and five marks for wool and woolfells, and five marks and a half for leather, from strangers. Tunnage at 3s., with a double rate for sweet wines imported by any- merchant alien. And poundage at Is., that is, five per cent, on the value of merchandise exported or imported, with a double rate for tin and pewter ex- ported by any merchant alien. The poundage was not chargeable in respect of any goods liable to subsidy duty, or any wines liable to tunnage. Cloth of native manufacture was allowed to be exported duty free by any merchant denizen and not born alien, and the time-honoured exemptions were continued for all sorts of fresh fish, and bestial imported, and herrings or other sea-fish taken by a subject iipon the seas and exported by a subject. Any 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, and the small additional duty termed butlerage on the wine of strangers ; while the wine of denizens continued subject to the old prisage. In addition to these there were the imposts — impost or imposition being the recognised term for a toll levied by prerogative without any parliamentary sanction, as opposed to the customs and the subsidies of customs — viz., the imposts of queen Mary upon short cloth and French wines, which latter raised the total charge upon UNDER THE STUAP.TS. CUSTOMS. 213 these wines to 21. 13s. 4c?. the tun, and the impost of queen Elizabeth upon sweet wines. The distinction between the three kinds of toll at the ports is re- cognised 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 ether impositions.' ^ The yield of the revenue at the ports is said to have been about 127,000Z. in 1604 ; and thenceforth it rapidly increased. Wine now proved one of the most fruitful con- tributories 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 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 wlience 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 Ealeigh. But the king, who detested the practice of smoking, endeavoured to write it down in his ' Counterblaste against Tobacco ; ' and this ' drngge of late years found out ' formed the subject of one of his earhcst imposts. This was at the rat(i of ' o Jac. I. c. 6. 214 mSTORY OF TAXATION. 6s. 8d. 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 Eates, which included 'all commodities not specially rated.' The impost was secured by pecuniary penalties and the forfeiture of the tobacco in case of non-pay- ment, and by ' 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.' ^ The impost, which was farmed out, produced 5,000/. in 1619, and, as may be surmised, gave rise to a considerable sale of ungarbled ^ and adulterated tobacco. While, in order to avoid the impost, the plant was cultivated in England. ' The new crop had no great success ; for the EngHsh tobacco had small credit, as being too dull and earthy ; ' ^ but it was sub- sequently prohibited, in order to keep up the yield of the impost. All persons importing tobacco were com- pelled to take out a hcense ; the ' carrot ' or ' roll ' of the period was required to be sold with a mark or seal thereon appointed for the purpose ; * and in the result, the impost on this ' weed of late years brought into the kingdom with other vanities and superfluities v;hich come from beyond seas,' * produced in 1623 a revenue of 8,380Z. ' Commiasio pro tobacco. Issued by lord Buckburst, then earl of Dorset, October 17, 1604. Foedera, xvi. 601. ^ Not cleansed by sifting. s Bacon, Works, ii. 623. ^ Commissio specialis ooncernens le garbling Lerbae Nicotianae, April 7, 1620. Foedera, xvii. 190. A proclamation for restraint of the disordered trading of tobacco, June 29, 1620. Ibid. xvii. 233-5. ' rroclamation, Jum- 29, 1620. UNDER THE STUARTS. CUSTOMS. '215 The impost on tobacco from the royal colony of Virginia encountered no serious opposition, but another impost, upon currants, currans, ' corinths,' ^ 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 monopolies. The currant was, therefore, pigeon-holed at the treasury, as we should now say, as an article to be taxed on the first oppor- timity. The impost, in 1604, was at the rate of bs. the cwt., double the ordinary poundage, to which it was additional ; and Bates, a Turkey merchant, refused to pay it. In Heu of resorting to extreme measures, the king w^as advised to afford every facility to Bates to try the question in a court of law. An information against him was laid in the High Court of Justice by the attorney-general. The case came on for hearing before the court of exchequer in Michaelmas term 1606. It 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 eficcts of ' Stowe, V. 257 ; Cap. xvii. 216 HISTORY OF TAXATION. foreign commerce, but all affairs of commerce 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 sea- ports are the king's gates, which he may open and shut to whom he pleases.' ^ Bates was, therefore, unable to import currants except 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, 38,505Z. Not long after the decision in Bates' case, the king, whose extravagance in the enjoyment of his new- foimd wealth had exhausted the treasury, issued, in 1608, after consultation with the principal merchants, a new Book of Eates or values of goods for the pound- age, and not only ' rectified ' the value of many articles of merchandise which had considerably altered since the pubhcation 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 1 The preat case of Impositious. Lane's Rejiorts, p. 22 ; Howell, State Trials, ii. 371-534. UNDER THE STUAIITS. CUSTOJJS. 217 imposition had been laid, of Is. the chaldron, upon sea coal arising in Blyth and Sunderland. Now 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 hveries and the grievous and detested prerogative of purveyance, which were to be abolished, the crown should have a settled permanent revenue of 200,000/. ; 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 liis attempts to introduce into England the manufactures of glass and of silk ^ which the French king had established in France, while the success of the excises in the Low Countries had directed special atten- tion to taxes of that description. In these circumstances, if new taxes were wanted, they would probably be taken from the list of France,^ which contained 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 imposed upon the conti- nental 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.' ' At the Epiphany Sessions of 1608, many thousands of mulherry trees were sent down to Devonshire ' for the relief of silke-worraes in this countie,' to he divided among such of the landowners as chose to pay three farthings apiece for them. — Hamilton, (^larter Sessions, p, 95. ^ It was from Sully's measures that the ' tarifl'of honors ' subsequently introduced was copied, see page 245. 218 HISTORY OF TAXATION. Ill these circuniatances the commons presented, in 1610, a petition of remonstrance to the king on the subject of the impositions. ' Your Majesty hath lately,' they said, ' and in a time of peace, set both greater impositions and far more in number than your an- cestors ; ' 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 ' that the reason of this precedent may be extended to aU commodities of this kingdom.'^ There was reason to fear that, from such a commence- ment, ' impositions might be extended to commodities which, growing in the kingdom, are not transported, but uttered (that is, put out, retailed) to the subjects of the same.' In short, they feared the imposition in England of the continental excises. Dorset, who as lord treasurer was responsible for the new Book of Eates, was now no more ; but the younger Cecil, now earl of Salisbury, who had suc- ceeded Dorset in May in the preceding year, at once grasped the difficulty of the position. The Book of Kates, he said, had been the residt of advised counsel first taken by those in office, and ' divers conferences first had witli 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 ' The three patents particularly cdinplained of— 1, that of the inns and hostelriea ; 2, that of the alehouses ; and 3, that of gold and silver- thread wire — wore revokeil iu 1 (ii'O. -I'ar, Hist. i. 1220. UNDER THE STUARTS. CUSTOMS. 219 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 yield of the customs was, in 1613, 148,074^. Of this, 109,572Z. was collected at the port of London ; 61,322Z. from exports, and 48,250Z. from imports. While of the 38,502^. collected at the outports, 25,472^. was for exports, and 14,030/. for imports. On the death of Salisbury in May, 1612, the trea- sury had been for the first time put in commission ; and in 1615 Cranfield, who originally had been an apprentice in a merchant's ofiice, was, through the influence of Buckingham, appointed surveyor-general of the customs. The appointment was justified in its immediate result ; for his special knowledge of the business of merchants and the manner in which frauds were practised at the custom house, enabled him to take precautions with such advantage to the revenue that the yield amounted, in 1617, to 190,000/. In 1619 we have, for the first time, something like a detailed account of the produce of the revenue at the ports. The total is 284,000/. ; of which the great customs and silks, which were included in the ' great farm,' produced 156,000/. ; wines and currants, which were included in the 'petty farm,' as before stated, 38,505/. ; the new impositions, 57,398/. ; alum, 10,000/. ; sea coals, 6,300/. ; the sugar farm, of the impost on sugars, 5,000/. ; the tobacco Ikiiu, a aimilar 220 HISTORY or TAXATION. amount ; uuwrouglit cloths, 1,000/. ; the three pence on strangers' goods, 3,000/. ; and other items, in- cluding butlerage and the old drapery, lesser amounts. But the practice of taking fines upon renewal of the farm leases, detracts from the value of the account as an index of the amount received from the port duties ; for instance, in 1619, when the subsidy 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 ; ^ and indeed, Cranfield, now earl of Middlesex, was turning his knowledge of tricks at the custom-house to his own account ; in 1621, 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. 4 Foedera, xviii. 737 ; xx. 118. 222 HISTORY or taxation. without tho autliority of parliament ; but this parliament was dissolved in June, in consequence of the refusal of the commons to grant supphes and their prosecution of the impeachment of Buckingham. The levy of compulsoiy 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 Right, ' of all such attempts to enforce, by means of any tax,' a Avord 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 five subsidies. But the Petition of Eight did not directly touch the impositions, and in answer to a further remonstrance against the levy of tunnage and poundage without the consent of parhament, 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 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 350,000/. The great customs and silks produced 150,000/. ; wines and currants, 60,347/. ; new impositions, 53,091/. ; pretermitted customs, 17,667/. ; alum, 11,000/. ; sea coals, 8,300/. ; sugar, 2,000/. ; tobacco, 10,000/. ; unwrought cloths, 1,000/. ; three pence on strangers' goods, 2,883/. ; new imposi- tions, on lead and wine, 9,500/. ; and other items, lesser amounts. UNDF^R THE STUARTS. CUSTOMS. 223 In this year a new Book of Rates was issued ' for tlie better balancing of trade in relation to the imposi- tions in foreign parts upon the native commodities of the kingdom. !•' This added about 70,000^. to the revenue,' and the Book of Eates was subsequently- altered in various items of charge.^ The dissolution of the short parliament, which met on April 13, 1640, on May 5, m 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, in June, 1641, the king gave his assent to a Bill for a grant of tunnage and poundage for two months. After which the subsidies were continued from time to time by a series of Acts passed for the puqoose. The increase in commerce raised the yield of this revenue in 1641 to little less than half a million.' ' Lord Keeper Coventry, to the privy council in May. " Foedera, xx. 118. ' Roberts. Treasvire of Traffic published in 1641, Anderson, Com- merce, ii. 391 ; Sinclair, Hist. Rev. i. 260. 224 HISTORY or taxation. CHAPTEE II. DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS, THE GENERAL SUBSIDIES, AND TOLL TAXES. The old a^-stem of fifteenths and tenths and subsidies continued. Grant of six fifteenths and tenths and four subsidies in 1605, and of one fifteenth and tenth and one subsidy in 1609. Grants in 1620 and 1023. The last of the 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. Grant, in July 1641, of a poll tax for the disbandment 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 rehef of decayed 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 is. in the pound continued to pro- duce about 20,000/. The first grant to king James, made by the parha- ment that so narrowly escaped the gunpowder plot, consisted of six fifteenths and tenths and three sub- sidies from the laity and four clerical subsidies; ^ and three years after this, in 1610, after the remonstrance against the impositions and Salisbury's declaration of 1 3 Jac. I. cc. 25, 26. UNDEE THE STUARTS. DIEECT TAXES. 225 the king's intention to revoke those that resembled internal taxes, another fifteenth and tenth and one lay and one clerical subsidy were .granted.^ In 1620 there was a grant, for assistance to the new king of Bohemia, of two lay, and three clerical, subsidies ; ^ and in 1623, after the abolition of the monopolies, the king received three fifteenths and tenths and three subsidies from the laity, and four subsidies from the clergy,^ 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 parliament of king Charles, after two lay and three clerical subsidies had been granted,* a motion was made to increase the grant by the addition of two fifteenths and tenths, the motion was rejected ; and the grant of three fifteenths and tenths made in the next parliament, in 1626, 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,^ for Buck- ingham's intended expedition to Kochelle in his duellum with Eicheheu. 1 7 Jac. I. cc. 22, 23. ' 18 Jac. I. cc. 1, 3. 3 21 Jac, I. cc. 33, 34. ^ 1 Car. I. cc. 5, 6. * 3 Oar. I. cc. 6, 7. VOL. I. Q 226 HISTORY OF TAXATION. While government was carried on without a parlia- ment, 1629-1640, 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 were granted for the relief of the army and the northern parts of the kingdom on December 10, and two more on December 23.^ These were accepted by the king in February, 1641, and two more were granted on the 20th of that month.'-^ In all, the six subsidies would produce about 420,000/. ; but this money came in slowly. In July a poll tax was voted, as a more ready means of obtain- ing the money required for the disbanding of the northern army ; and speedy payment was urged in a proclamation issued by the king.^ This tax was charged upon persons ' according to their ranks, dignities, offices, callings, estates, and qualities,' as follows: — For every duke, 1001. ; marquess, 80/. ; earl, 60/. ; viscount and baron, 40/. ; knight of the bath, 30/. ; knight bachelor, 20/. ; esquire, 10/. ; every gentleman spending 100/. per annum, 5/. ; per- sons having an income of 50/., 40s. ; 20/. per annum, 5.S. ; 10/. per annum, 2s. ; 5/. per annum. Is. ; with a poll tax of Qd. for all other persons.* It produced about 400,000/. 1 Com. .Tour. 11. » 16 Oar. I. cc. 2, 4. ' Foedeva, xx. 463. ■' 16 Gar. I. c. 9. From Best's Farming Book, p. 93, we learn that in Elmswell, in Yorkshire, whicli was assessed to a subsidy at 10/. in bonis, the poll was assessed as follows: — 'There was 51. 13s. 6(?., whereof the lord of the manor paid 5/. Is. ; eight of his servants, 4s, ; William Whitehead Is. for his land, and Is. 6d. for his three children. All the rest of the farmers UNDER. THE STUARTS. DIRECT TAXES, 227 in the town paid only per poll, Gd. 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 constableries, and were assigned to pay the said moneys at the commissioner's house, some at one commis- sioner's house and some at another.' a3 228 HISTORY OF TAXATION, CHAPTER III. THE SHIP WEITS. 1634—1641. The ship writs. Position of the king as regards the imposition of taxes upon property. The Petition of Right. Expedients for ohtaining revenue used during the personal rule of Charles I. The king is desirous, in ] 634, 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 Oetoher, 16.34. 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 and 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 THE Sllir WHITS. 2'2d 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 he was in debt — with 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 ' benevolences,' or under the specious pretext Lit ' 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 Chailes 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 consequence 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 land were claimed for the king, as in encroachment on the royal forests ; monopolies were revived for companies established in evasion of the statute of monopolies ; 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 cxpenditin-c. 230 HISTORY OF TAXATION. At last, in 1634, when additional revenue was re- quired by the king, who was extremely desirous to increase his navy, the ship writs were devised as a 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 appointed 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.'^ 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 diiference 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 perma- nent navy, when ships were wanted for war, the sea-port towns had been required to furnish their ships with men and equipment for the defence of the kingdom.^ A permanent navy, commenced by Henry VIH., with the Regent and the Harry Grice a Dieu, or ' the Great Harry,' had been carefully increased by him and Eliza- beth, who, to the ' one and twenty great ships and three notable galleys, with the siglit whereof and the rest of the royal navy it was incredible how much her grace was delighted,' added, after the breach with Spain, one large ship at least every year. But even after this formation of a permanent royal navy, it was from ' Post, p, 244. 2 ^j,i^ jg London, a.d. 1335. Foedera, iv, 664. THE SHIP WKITS. 231 the merchaat navy that two-thirds of the ships that formed the fleet against the Armada were derived ; and they were the result of ship writs, issued according to precedent, to London and the other port towns, re- quiring them to furnish ships and their equipment for the defence of the kingdom. 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.^ And lastly, as late as in 1626, when we were at war with Spain, the seaports had been required, after the dissolution of parhament, to provide and maintain a fleet of ships for three months.^ But all these were Avar precedents, and applied only to the port towns ; and Noy's ingenuity in building upon them his famous superstructure consisted in ' 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 Gardiner, P. Charles, i. 276. In 1619 the city of Exeter paid 500/. ' towards suppressing pirates.' Hamilton, Quarter Sessions, p. 64. » See, as to the ships required from Exeter, viz., two ships of 200 tons •with twelve pieces of ordnance and 132 men. Ibid. p. 110. 232 HISTOKY OF TAXATION. 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 more extensive issue of writs throughout the kingdom, on the plan of the ship-geld of Anglo-Saxon times.-^ 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.^ War was going on between the Spaniards and French and the Dutch. While 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 fm-ther preparations of ships ' to molest our merchants and grieve the king- dom ; ' and, referring to the wars abroad and the possibility that we might be involved in them — 'the dangers which in these times of Avar do hang over our heads ; ' thus presented a strong case for providing for ' the defence of the kingdom, safeguard of the sea, ' Ante, p. 10. ' A brief statement of the purport of Hugo Qrotius' treatise, ' Mare Liberum, sive de jure quod Batavis competit ad Indicana commercia Dissertatio, ' 1612, and W. "VVelwood's treatise, ' De Dominic Maris/ 1615, in answer, is giyen in Anderson, Commerce, ii. 255-57. As to Selden's Mare Clausuni, U>jri, see ibid. ."61 ; and for Sir P. Medow's Summaiy thereof, ibid. iii. 31">, Appendix. TJIE SHIP WRITS. 233 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 aUusion to the principle of the old ship-geld of Anglo- Saxon 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.^ The writs were issued on October 20, 1634.^ 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 Loudon, 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 parhament. But a summons of the lord mayor before the council ' The attorney-general, ' witli his own hand ' — according to Clarendon — ' draughted and prepared the ship writs ' for the maritime towns and coimties. ' 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. Noy died before the issue of the writs. 234 IIISTOIIY OF TAXATION. and a stormy meeting ended in the submission of the Londoners to obey the king's orders in the matter. The amount raised was 104,252Z., a sum obviously insufficient for any extensive increase of the navy, while the course of events on 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 stej) were that ' since all the kingdom was interested both in the honour, safety and profit, it was just and reasonable that they should all put to their helping hands.' ^ 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 reasons for the issue was altered so as to suit the circumstances. They pro- ceeded 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 and towns. The writs stated the tunnage of the ship or ships required ' Kushwoi-th, ii. :204-8. THE SHIP WRITS. '2db and tlie 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 contributories, and the collection of the rate.^ 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 un- able 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.^ 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 involved in the levy tended to render the ship money unpopular throughout the country ; for the contributories '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 ■ ' 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. p. 2G'3. 236 HISTORY OF taxation. correction, for contributions for places sti'icken by the plague, rates for the poor, &c. And no doubt the people also resented the interference of the sheriff in the busi- ness. But it was not for these reasons only that 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 con- ceived 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. While 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 exchequer, 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 THE SHIP WRITS. 237 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.' ' We are also of opinion that in such case your majesty is the sole judge, both of the danger and when and hoio the same is to be prevented and avoided.' ^ 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 fifteentli 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 ' Kusliworth, ii. 855. ■* Foedera, xx. 56 ; Commission for ships in aid, Jan. 31, 1637, itid. and Foedera, xx. 169 ; Commission for ships in aid, Dec. 28, 1637, ibid. 184. 238 HISTORY or taxation. Eobert Chambers, a merchant of London, an old opponent of the imposts who had suffered imprison- ment for his opposition, had endeavoured to test the legahty of ship money in a court of law, but without success ; for the court had refused to hear his counsel on the ground, as stated by sir Richard Berkeley, that ' the question raised was one of government and not of law.' And now lord Saye and Sele, and John Hamp- den, 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 Hamp- den'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 wliich, 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.^ ' According to Best's Farming Book, p. 161, tlie township of Elmawell, which by custom was assessed to the subsidies at 10/., was assessed to the ship money, March 30, 1640, at 6/. 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 TIIE SHIP WRITS. 239 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., for a 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 parhament, 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 impositions, 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 apiece ' at 210Z. 18s. 7d. Elmswell was always charp;ed in 'bonis, that is, at the rate of 2s, M. to the subsidy, a payment of Ql. 10s. woiild, there- fore, represent about five subsidies on the old assessment. Two ships of 480 tons at \Ql. 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 960 tons. 240 HISTORY OF TAXATION. proceedings toucliing ship money and for vacating all records and process concerning the same ' recites : — The issue of the ship-writs. The necessity of en- forcing payment against sundry persons by process of 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 court of exchequer and in some other courts against other persons, for the like kind of charge, grounded upon the said writs com- monly called ship writs, all which writs and proceed- ings as aforesaid 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 SHIP WRITS. 241 the same Petition tliey are prayed and expressed. And that all and cverj^ the records and remembrances of all and ever}' the jndgment enrolments, entry and pro- 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 what kind soever, shall be vacated and cancelled in such manner and form as records use to be that are vacated.' ^ ' Statutes at Large. VOL. I. K M-2 ITTRTORY OF TAXATION. CHAPTEE IV. BENEVOLENCES. ^rONOPOLIES. THE TARIFF OP HONOES. 1. Bi'neviili'ncr.^. Benevolence levied in 1614 after the dissolution of ' the addled parlia- ment.' Another, in 1622, for the Palatinate. Suppression of forced loans and benevolences by the Petition of Right, in 1627. When the dispTttes between king James and his parha- ment 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 re- dressed, had been dissolved in June, 1614, 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 sevei'al 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.^ Another benevolence was subsequently raised in 1622, after the dissolution of the parhamentof 1621. for the recovery of tlie Palatinate. This benevolence ' Hamilton, Quarter Sossioiis, pp. 42-7. BRNKVOLI'N'CKS. 24;5 was strictly enforced in many cases. ' The benevo- lence 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.' ^ But 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 ga^'e his assent in March, 1627, 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.' 2. j\fi>aopolies. The question of monopolies raised in 1621. The statute against mono- polies in 1624. No3''s project of soap in 1637. Culpepper's observa- tions on the monopolists in 1G40. 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 ' Ellis, Orlg. Letters, ii. series, vol. iii. p. 241. K 2 244 HISTORY OF TAXATIOX. and silver thread, which was opposed by the gold- Hiuiths ; and hi the fourth parhament of the king, a statute was passed to restrict the grant of monopohes to patents for fourteen years and no more, for new- invented manufactures and arts never practised before and not mischievous to the state. A patent to sir Eobert Maunsell for the manufacture of glass was excepted, and another to Edward lordDigby for smelt- ing iron with coal, and also all charters granted or to be granted to towns or public companies. It was under cover of this last exemption that Noy's famous corporation 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.^ 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 ci;p, 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 scaled us from head to foot. They have a vizard to hide the brand made by that good law in ' The corporation of soap boilers paid a duty of 8/. per ton on all soap manufactured, in addition to the 10,000Z. for their patent. Foedera, six. 02, 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 mailing of soft soap, and for the settling the price thereof.' Foedera, xix. 566. MOXOPOLIR.S. "lib tlie la«t paiiiameut of king Jame^ ; they shelter them- selves under the name of a corporation ; they make bye-la\vs whicli serve their turns to squeeze us and fill their purses.'' 3. The Tariff-' of Honors. Copied from the measures of Sully in France. Creation of the new ord of baronets. The price of other titles. 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 Prance by Sully, the famous minister of Henri IV.^ The charge best known is that for admission into the order of baronets, a new hereditary knighthood created by the king. The price was lixed at the amount of the ' maintenance of thirty foot soldiers for three years, at 8d. a day each,' to assist the king's troops in the reduction of Ulster, in Ireland, that is to say, 1,095Z. The price for a barony was fixed at 10,000/.; that for a viscounty, at 15,000/.; and that for 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. ' Buihworth, iv. 33. " Clamageran, L'impot en France, vol. ii. Book iii. cap. 1. It was probahly also in imitation of the tax on cards in France that, in 16.31, an office was established for sealing packs of playing cards, to whicli 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 thi/ company of dicemakers. The imposts were farmed ; and the packs of cards and dice were required to be sealed and stamped. Rushworth, ii. lOa ; Foedera, XX 14o. APPENDICES. No. I. THE (JliDlNANCE OF THE SALADIN TITHE, 1188. LATIN TEXT. No. II. SOME PARTICULARS OF THE SCHEDULES OF ASSESSMENT FOR THE TAXES ON MOVEABLES. COLCHESTER, 1'295 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. N... V. THE SHIP WRITS DISTRIBUTION (»F SHIPS TO THE SEA'ERAL (^(jr.NTIES. APPENDIX I. THE ORDINANCE OF THE SALAUIN TITHE, 1188, LATIN TEXT. 1 . Unusquisque decimam reddituum et mobilium suorum in eleemosynam dabit hoc anno, exceptis armis et equis et vestibus militum, exceptis similiter equis et libris et vestibus et vestimentis et omnimoda capella clericoium, et lapidibus pretiosis tam clericorum quam laiccnum. 2. Colligatui' autem pecunia ista in singulis parociiiis, 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 ; facta prius excommunieutione ab archiepiscopis, epi- scopis, archipresbyteris singulis in singulis parochiis, super unumquemque qui decimam praetaxatam legitime non de- derit, sub praesentia etconscientia illorum qui debent, s.cunt dictum est, interesse. Et si aliquis juxta conscientiam illorum minus dederit quam debuerit, eligentur de parochia (juatuor vel sex viri legitimi, qui jurati dicant c[uantitatem illam quam ille debuisset dixisse ; et tunc 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 cpiscopatuum suorum facient nunciari, et in die Natalis, et 250 HISTORY OF TAXATION. Sancti 8tepliani, et Saiicti Johannis, ut unusquisque decimam praetaxatam infra purificationem Beatae Mrginis 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. l^.M APPENDIX II. SOME PARTIOULAL'S OF THE SCHEDULES OF ASSESS- MEXT FOI! THE TAXES OX MOVEABLES. COL- CHESTER, liW AND 1301. I. Assess'iuent for the Itli. hi 1295. Bivryus 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 Ubeity of the borough of Colchester, of the goods and chattels of every one, as possessed on jMichaelmas 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 folloK' their names), who say on their oath that — Kichard, prior of the church of St. Botoli^h at Colchester, had on Michaelmas Day last past: — 10 quarters of wheat (siliginis, gros ble), at 5s. a quarter ; 12 quarters of barley, at 48. 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. B>d.) an ox ; 1 bull, value 5s. ; 6 cows, at 5s. a cow ; 32 sheep, at 8c/. a sheep ; and 7 lambs, at &d. a lamb. — Total, \0l. 12s. 6t/. The 7th of which =30s. 4|rf.' ' The farthing (quadrans) was first madu in JiTb, the year in which the halfpenny (nbolus) previnusly semicircular, a.-; a iiciniy cut in two in the middle, was made roimd. Walauf^liam, i. 19, 252 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 IQl. 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 lOs. ; 3 calves, at ]2d. a calf; 12 pigs, at 12c?. 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,^ value 3s. ; a brass caldron, value 2s. 6d. ; and 4 silver spoons, at lOd. a spoon. The total of his assessment is Ql. 3s. 4cZ. 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. 4(i. 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 (31. 6s. 8d.) ; garments (robam), at half a mark; three pounds of wool, at 2s. per lb. ; a piece of woollen cloth, 10s. ; and a stack of wood (talewoda ' fagat), 5s. : his total is 71. 8s. lOd. That of the next person, also a tanner, is 8/. Is. 4d. Many of the succeeding items show an insignificant total: — 8s. 8d. ; lis. 4cL ; a peperer, 14s. id.; a miller (who has a pig, value 2s.), 7s. 4d. ; two dyers, one of whom has woollen cloth to the value of 15s. : his total is 28s. 4d. ; ' The vicarial tithes included titbe of cattle. ^ Mazer, of maple, or some other hard wood. The drinking-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, iu these assessments, varies from Is. to 3s. ^ Firewood cleft and out into billets of a certain length. See 34 & 35 Hen. VIII. c. 3. APPENDIX II. 253 the other, a piece of wciollen cloth, value half a mark, and 4 lbs. of wool: his total is 3L 15^. '6d. A glove-maker, with white leather and gloves valued at 18s., and a total of 30s. Eog-er Lomb, a butcher, has (besides otlier moveables) 6 carcasses of beef, at 5s. a carcass; 16 ca.rcasses of sheep, at 6d. a carcass ; and tallow and fat, &c. Two shoemakers, each assessed for leather and shoes at 7s., have no other goods. A little farther on, another sea-coal dealer, John Bonlefe, has, besides other chattels, 18 quarters of sea-coal, at 6d. a quarter ; iron, valued at 2s. Gd. ; 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 : — ' Randolph the butcher had on the said day, flesh, value Vs.; the 7th.= \2d. ;' fish- mongers : — Henry Pungston had on the said day herrings, vahie 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 heri'ings : total 22s. 4:d. ; and several other descriptions of small dealers and tradesmen. The Schedule concludes with the assessments for the townships of ]Miland,G-rinsted,Westdonilaunde, and Lexedene, 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 a[,)pearancc of a rural, rather than an urban tax roll. :^o4 nisToitY of taxatiox. Assessiiieni far the ijennral fifteenth in 1301. Borough of Colchester. Pkeliminary 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 alid 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 subdivided — kitchen, brewery, larder, and granary. His attention 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 de- tailed. This done, he enrols the particulars in detail, specifying the value placed upon each heading of proi:)6rty. Sohech.de of Assessment. The following are some of the principal moveables assessed : — In Pecunia Numraoto. — Money, but only in cases to be counted on the fingers, and, in those, the amount is in- significant — 2s., 4s., 6s. 8(/., 10s. or a mark, in one instance two marks (ll. 6s. 8d.). In T/tesait?'0.— Valuables, such as silver buckles, a fre- quent it^m — valued at Ad., 6rf., Sd., 9(Z., 12ii., and even as high as Is. 6d. ; siher rings, valued at from 6(i to Is. ; silver spoons, scarce articles, valued at about 8(7. or 9(7. ; silver cups and cups of mazer, the value of the mazer cup being 1«-, Is. 4'/., Is. 6(7., in many cases 2s., and in one case 3s. hi C'liviera. In tlie chambor the principal moveables APPENDIX IT. 255 assessed and their values are : — Articles of clothing, such as mantles and robes, from 5s. to lO.s'. ; supertunics or cloaks; tunics and linen (lintheamina,' 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 9d. to 2s., and napkins or towels (manutergia), at 5(1. or 6i/. ; kitchen utensils — the almost universal brass caldron or pot, valued from Is. Qd. to 3s. ; brass platter or dish, from Sd. to Is. 6cZ., and brass bowl, probably for soup, from 6f/. to Is. ; ^ 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 (lotor cum pelvi), and andirons or tiredogs. 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.^ Grain of all sorts has ' Griffin, eldest son of the Prince of North "Wales, endeavours to escape from prLson in the Tower (a.b. 1244) by means of a rope made of his sheets — facta longa reste de lintheaminibus. (Matt. Paris, ii. 482.) In these as.sessments the word may apply also to shirts. But night- shirts were unknown^people slept naked in bed ; see, however, Liber Albtts, Introduction, p. 02. ^ Brass was chieflv used for the domestic utensils of this period. ' Every farmhouse of any importance had one or two brass or copper pots, a jupj and basin of the same material, used apparently for washin": hands, and a few dislies, 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, Affri- culf.ure and Prices, i. 602. ' C'onf. Table of averages of prices of live stock in Bogers, Agriculture and Trices. In London, temp. Edw. I., the carcass of the best ox sold for I3s. 4d. ; of the best cow for 10s. ; of the best pig for 4s. ; of the best sheep for 2s. See Liher Albus, Introduction, p. 81. The following are the prices fixed by ordinance in 1316, a year of famine, after several years of bad harvests :— For the best fat ox, not fed on grain, 16s., and no more; if fed on grain, and fat, 24,s. ; for the best cow, fat, 12.s. ; for a pig of twelve— duodpciiii — years old (a mistake for duorum, two; spf ordinance, ' pore gras di' deus unv,?. '), 40d. ; a fat sheep, unshorn, 2(lrf. ; a 256 insTOKY 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.^ 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 ^ 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, fat sheep, shorn, lid. ; a fat goose, 2id. ; a good fat capon, 2rf. ; a fat heu, 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. Rolls, i. 295. The ordinance was repealed in the followuig year, (^^'al.singham, i. 145.) ^ According to Rogers, Agriculhire and Prices, the price in 1295 was for wheat 6s. Qd., for barley 4s. 4|d., and for oats 2s. 4|(?. ; in 1301, for wheat 5s. O^d., for barley 3s. 7|(Z., and for oats 2s. 0%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 liad never been seene nor hearde of bv any man living. And after these issued such continuall raine, 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 wa.s sold for two shillings a bushel. And so the dearth increased almost by the space of 40 year,? till the death of Edward the Second, insomuch that sometime a bushel of wheat, London measure, was sold for 10s.' (Ilolinshed, Chron. i. 284.) As to the fluctuation of the price of grain at different seasons, and the difference in the metropolitan and provincial markets, he, see Household KoU of Bishop S^vinfieM, 1289-90. " Thus, in Edwaid 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 privilv to the Thames. Liber A/hiis, Introduction, p. 53, and Ner p. 714, AprENDix 11. 257 smith, and potter; then, the sailor; then, the bowyer ; the wood seller, and the sea-coal dealer; and lastly, the Fripperer, or old clothes man. Many of the totals are insignificant in amount, for in- stance : — 8aman the carpenter has a tunic, value 26'. 6d., an ax, value 2s. 6d. : total 5s. ; William of Tendring the tailor has an old cloak, 3s., a bed, 2s. 6d., a brass pot. Is. 6d., and a pair of scissors, 5d. : total 7s. 3d. ; Alexander at the bridge has a boat, value 10s. ; Cecilia, the widow of Le ^"aus, 3 sheep, at I2d. a sheep : total 3s. ; Gilbert the taselere, an old supertunic. Is. 3d., a sheep, 12d., and a lamb, Qd. : total 2s. 9d. ; and Walter the weaver, ' 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 for tanning, and barrels and vats for brewhouse, a total of 91. 17s. lOd. ; the 15th being 13s. 2icZ. William Proueale, a butcher, has a total of 71. 15s. 2d. Henry Perfeun, another butcher, has a silver buckle ; a gold ring, valae 12d. ; 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. l^d. Eichard of Wyseton has (with other goods) a gold ring, value 12f?. ; in money, 3s.; a hackney, valued at 6s. 8d.; and wax, silk purses, gloves, girdles, leather purses, and needle- cases,' flannel, silk, and lining material, giving a total value oi4l. Is. Ud. ' Acularia. These needle-caaes, according to Chaucer's ' Romaunt of the Rose,' were necessaries for a young gentleman's morning toilet :^ ' Up I roos and gan me clothe. . . , a sylvre nedle forth Y droughe out of an aguler queynt ynoughe and gan this nedle threde anon. . . . with a threde bastyng my slevis alone I went in ray plaiyng.' VOL. I. S 258 IIISTOrtY OF TAXATION. Wine is mentioned in two assessments only. John 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 Ealph Stacey of Herewyc for sale.' Henry affirms that for this Ealph 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 Ralph or not ; for it is right that our lord the king should have his tax either from Henry or from the said Ralph.' The total assessment for the borough is 5181. Is. 4|(i. ; the total of the fifteenths, 341. 12s. 7d. The number of assessments is about 390 ; which would give an average value of ll. 6s. 6d. for property, and about Is. 9d. for tax, per head. ' The pipe contained 126 gallons. 259 APPEXDIX III. FOEM OF ORDIXANCE FOR THE TENTH AND SIXTH, GRANTED IN 1322. Peeliminary 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 dif- ferent 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,' 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 ajipoint- ment of two knights (named in the writ); who, with the assistance of a clerk to be chosen by them for the purpose, and for whom they are responsible, are to assess and collect ' A chartered town was sometimes termed a commune, communitas. 260 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 delivered 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 disme graunte a nostre Seigneur le Koi a Everwyk, au Tretiz eu illoques, le demejm proscheyn devant la Feste de Seint Martyn, Fan de son. regne seszime, par countes, barouns, francs hommes, et les communaltez de tous les countes du roialme, Et ensement du sisme graunte au Eoi illoques en totes les cities, burghs, et les auncienes demeignes le Eoi du mesme le Roialme, de touz lour biens qe eux averoint le jour de Seint Andreu proehein 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 meismes les lux, a tiele noumbre dount les chiefs Taxours puissent suffiseament 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 biens 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 solom lour vereie value ; sauve les choses desoutz forprises en ceste forme. APPENDIX III. 261 Et les ffount enbrever et mettre en roule eiidente tut pleinement, le plus en haste q'il purrent, et liverer as chiefs taxours I'une partie desoutz leur seals, et reprendre devers eux I'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 loialment et peniblement examinent celes endentures ; et si eux entendent q'il eit aucune defaute, ceux tantost I'adressent, issi qe rein seit concelee, ne pur doun ne pur reguard de persone meyns taxe qe reson demande. Et voet le Eoi, qe les chiefs taxours ailent de hundred Chief en hundred, et de vile en ville, la ou mester serra, a surveer 1,*^°^^-'° et enquere qe les souztaxours en les meismes viles eient veyors. pleynement taxe, et a eux presente les biens de chescun, et s'il troessent rien concele, meintenaunt I'adressent et faeent asavoir au Tresorer et as Barons de I'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 hoinmes qe eux eslirront a ce faire, issi qe 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 I'Eseheqir. Et les chiefs taxours, si tost com il averont receu pre- Collection, sentement des souztaxours, faeent lever les disme et sisme a I'oeps le Eoi, sans delai, et sans desport faire a null, en la fourme qe enjoint lour est par commission. Et faeent faire Schedule deux roules de la dite taxacion, acordanz en touz pointz ; et ^g^^^'*'*'*" retiegnent I'un devers eux, pur lever la taxacion, et I'autre eient a I'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 Eeligious, et des autres clercs, lesqueux biens sount issauntz des temporautez qe sount annex a lour eglises, rien ne seit fet, tan que le Eoi eit autrement ordene, Nequedent, si 262 HISTORY OF TAXATION. Prelat, homme de Religion, ou autre clerk, eit terre ou tene- ment de heritage, ou de purchaz, ou a ferine, ou en noun de garde, ou par eschete ou eu 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- r\Tkni"hts i^iinS'lte de touz les countes, serrount forpris armure, mon- and gentle- 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, gessesT" ®^ ^^ autre jiur la femme, et un lyt pur ambdeux, un anel, et 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 beyvent. Et les biens de meseaux, la ou il sount governez par soveregn messeal, ne seient 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 Eoi, 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 Eoi, 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 diidferent counties and towns, and levied therein by self-assessment, only nominally ' fifteenths and tenths.' poor. 263 APPENDIX IV. THE SHIP WEITS. PARTICULARS OF A WRIT OF THE SECOND ISSUE, 1635, FOR DORSETSHIRE. TO SHOW THE FORM OF THESE WRITS. Dorset.— The king, &c., to the sheriff of our county of Dorset ; to the raayor, bailiffs, burghers, and community of the town of Poole, and to the sheriff of that town ; to the mayor, 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 Melcombe, Lyme Eegis, 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 others 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 204- IIISTOllY OF TAXATION. be met with stroHger opposition. Considering also that the 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, — ' 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 (juingenti doliorum) with men, skilled masters, and strong expert sailors, 200 at the least, and cannon and small arms and gunpowder (tormentis tam 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-,=ix weeks at least — to be at Portsmouth on such a day, &c. &c. Eegulations 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. P^M'dera, xix. 658 et seq. 265 APPENDIX V. THE SHIP WRITS. DISTRIBUTION OF SHIPS TO THE SEVERAL COUNTIES. 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 he compared with the writs in the Foedera, or in Eushworth, ii. 335 et seq., where the sum set on the corj)orate towns in each county is given. The charge for that year is calculated at lOl. per ton, viz., for a ship of 500 tons 5,000^. The proportion of men to tonnage is always two men to every five tons : — Berks Buckingham Bedford Bristol Cornwall . Cambridge Cumberland and Chester Devon Darby Dorset Duresm Westmoreland Ships Men Tuns 128 320 144 360 96 240 26 64 176 440 112 280 45 112 96 240 288 720 112 280 160 400 64 160 266 HISTORY OF TAXATION. Ships Men Tuns Essex . . • • • 1 1 j 256 640 Gloucester 1 ; 176 1 440 Hampshire Hereford . 192 112 480 280 Huntington Hertford . 64 128 160 320 Kent and Ports . 256 640 Lancaster . 128 320 Leicester . 144 360 Lincoln 256 640 London 448 1220 Middlesex . 160 400 Monmouth 48 120 Northampton 192 480 Nottingham 112 280 168 Northumberland 64 North Wales 128 320 Norfolk . 253 624 Oxon 112 280 Eutland . 26 64 Somerset . 256 640 Surrey 112 280 Sussex 160 400 Suffolk . 256 640 Stafford . 96 240 South Wales 160 400 Salop 144 360 Warwick . 128 320 Worcester . 112 280 Wilts 224 560 York . 384 960 INDEX. ACT ACTS for the Tudor subsidies, 103 Act against benevolences, 140, 157, 201 Aids under the feudal system, 23 Aids, payment of, by towns, 41, 42 ; see Tallage Ale, goes out of fashion, 213 Alien priories, resumption of their lands, 118 Aliens, poll tax on, renewed in 1449, 127 ; poll tax on, granted for life to Henry VI., 129, 141, 154; double rate of taxation on, 145, 146, 154, 184, 194, 195, 212 Amerciaments, exacted by AViUiam the Conqueror, 28 Amiable grant, demanded in 1528, 202 Ancient customs, the, 85 ; see Cus- toms Annuities, brought into charge in 1435, 124 Aqua vitae, Drake's monopoly of, 205 Aquitaine, lost to England, 113 Archers, grant of tax for, to Ed- ward IV., 150 ; to Henry VIL, 109 Armada, the Spanish, taxes for de- fence against, 190; Meet against principally composed of merchant vessels, 231 Assessments of the Tudor subsidies, 193-200 ; see Taxation BEN Assessors for the Tudor subsidies, their appointment, 195 Assize of ^Vrms, under Henry II. , 45 Audley, lord, defeat of Cornish re- bellion under, 170 Auxilium burgi, 42 Azincourt, battle of, grant of taxes after, 118 BACON, his observation on taxes, 200 ; his speech against the bill for the abolition of monopolies, 207 Bannockburn, battle of, 111 Barbary pirates, ravages of, recited in the ship writs, 232 Barons of the Exchequer, 33 Barons, northern, their refusal to pay scutage, 50 ; taxation of their moveables by John, 69 Baronetage, sale of, by James I., 245 Basset, Philip, Justiciar, 35 (note) Bates, refuses to pay impost on cur- rants, 215 ; decision against, 216 ' Bearers ' to subsidy men, 197 Becket, - Thomas, archbishop and chancellor, 3i> Beer, aliens keeping house for brew- ing, 154 Benevolences, demanded by Edward IV., 156, 157 ; Act against, 146, 157, 201 ; under Henry VII. and 268 INDEX. Henry VIII., 202, 203 (and note) ; undei' Elizabeth, 203 ; under James I. and Charles I., 242, 243 Best's Farming Book, extracts of rates from, 198, 226, 227, 238, 239 (notes) Black death, the, 110 Boadicea, her protest against taxes, 6 Book of Kates for the Poundage, Queen Mary's book, 165; Queen Elizabeth's, 167 ; James I.'s, 216; Charles I.'s, 223 Bordeaux, recovery and loss of, by England, 129 Borough, its origin, 8 Bos worth, battle of, 146 Boulogne, cost of taking, in 1544, 181 ; sold to France, 187 Brass, use of, in 14th century, 255 BreauttS, Falkes de, his fall, 59 Bretigni, Peace of, 99 Britain, no trace of taxes in, before the Roman occupation, 5 ; Koman taxes in, 5, 6 ; Roman troops with- drawn from, 7 ; abolition of lio- man law in, ib. Buckingham, subsidies granted, in 1628, for his expedition to Rochelle, 225 Biirh, see Borough Butlerage, its origin, 86 ; in Queen Elizabeth's Book of Rates, 212 CADE, his rebellion, 128 Calais, lost to the English, 165: duties lost with, ib., 187 ; fortified by Henry VIII., 175 ; arrange- ment regarding the possession of, in 1559, 188 Cambridge University, exempted from taxation, 195 Capitatio Immana, see Poll tax. Cards, taxation of, 245 Cartie baronmn, use of the term, 52 Carucage, taken by Richard I., 57 ; CIT bow assessed, ib. ; under John and Henry III., 58 ; its disuse, 59 Catherine Howard, grant to Henry VIII. on his marriage with, 180 Cecil, Robert, see Salisbury Chambers, Thomas, raises the ques- tion of ship money, 238 Chancellor, the king's, 33 Chancellor of the exchequer, fli-st appointed, 36 Chancery, roll of, 35 Charles the Bold, of Burgimdy, league of Edward IV. with, 149 Charles V., emperor, grants Malta to the Hospitallers, 178 Charles V. of France, summons the Black Prince for the taxation of Aquitaine, 99 Charles I., his accession, 221 ; levy of tunnage and poundage under, ib. ; Petition of Right under, 222, 225, 243; continued levy of tun- nage and poundage under, ib. ; subsidies granted to, 225, 226 ; poll tax under, ib. ; ship writs under, 228-41 ; Short and Long Parliaments under, 239; Act against ship-money passed under, ib. ; monopolies under, 244 Charter, the Great, signed by John, 50 ; its clause against scutage, ib. ; clause against scutage repealed, 61 ; tallage not touched by, 61 ; ancient rights of London guaran- teed b}', 66 ; confirms and limits the customs, 83 Chatillon, Talbot Irilled at, 130, 164 Chaucer, Geoffrey, controller of the customs, 137 Chester, not included in the taxation of parishes in 1371, 101 Chichele, Henry, archbishop, 118 CJhrist Church, Oxford, founded by Wolsey, 176 C'itles and towns, shires incorporate, list of, 122 (note), 148 (note) INDEX. 269 Clarence (Lionel of Antwerp) agrees ■with merchants for tunnage and poundage, 136 Clergy, the, poll tax on, 107, 108 ; liability of, to taxation for tem- poralties acquired since 1291, 116 ; attempt to tax, in 1449, 127 ; later taxation of, 173, 175, 184, 185, 186, 189, 190, 192, 193, 224, 225 Clerical grant, always confirmed by parliament, 175 Clocks, introduced into England, under monopoly to foreigners, 205 Cloth, duties imposed on, vmder Edward III., 134, 135; impost on short cloth under Mary, 165, 212 ; subsidy charged on, and repealed under Edward YI., 184 Colchester, its assessment for the seventhin 1295,251-54; its assess- ment for the fifteenth in 1301, 254 -58 Collectors of the Tudor subsidies, their appointment, 196 Colloquium of merchants at York, 87 Commissioners for the Tudor sub- sidies, their appointment and duties, 195, 197 Commynes, Philippe de, his view of England in the 15th century, 159 Comptroller, customer and searcher of the customs, 138 CoTiJirmatio CaHarum, 85 Contract, the Great, Cecil's plan for, 217 ; not carried into effect, 229 Convocation, its legislative power abolished, 174 Copyhold estates, brought into charge, 115 Corket of the customs, 138 Cornwall, revolt of 1497 in, 170 Corody, its origin, 150 (note) Counterhlaste against Tobacco, of James I., 213 (/ourt of Augmentations, 179 Court of firstfruit.s and tenths, 178 Court of surveyors-general of tlie king's lands, 178 Court of A^^ards established under Henry YIII., 178 Courtrai, battle of. 111 Coventry, Parliament held at, in 1404, 117 ; benevolence granted to Elizabeth by, 203 Cranfield, Lionel, see Middlesex Cr^cy, battle of. Ill (Jurrants, impost on, 215, 216 ; ques- tion of, raised by Bates, ib. Cumberland, its exemptions from taxation, 169, 186, 195 Customs, their origin, 82 ; their con- firmation and limitation by the Great Charter, 83, 84; grant of, to Edward I., 85 ; new customs, 87, 88, 212 ; the native merchants refuse to grant the new customs, 89; under Edward IIL. 131-38; officers of, 138, 141 ; frauds in, 139, 140 — subsidies, life grant of, to Richard II., 189; to Henry V., ib.; to Henry VI., 141, 145 ; to Edward IV., 14.5, 146 ; to Rlebard HI., 146 ; to the Tudor sovereigns, 163; life grant of, to James I., 211 ; limited grant of, to Clharles I. re- jected by the Lords, 221 — revenue, its increase and decrease under Henry YIIL, 164 ; enact- ments against frauds in, under Elizabeth, 166; report of Michiel concerning, ib. ; increase in its yield, 167 ; its yield in 1604, 21.-! ; in 1613 and 1G17, 219; in J62.3, 220; its increase in 1635 and 1641, 222, 223 DANEGELD, various levies of, 1 1 ; its unpopularity under Ilarthii- cnut, ib. ; its abolition and rei iyal, 12 ; revived by William the 270 INDEX. DEC , Conqueror, 20 ; becomes annual, ib. ; its abolition promised by Stephen, ib. ; included in the ferm of the county, 30; disappears from the rolls, ib., 42 Decayed towns, allowance in taxa- tion for, 126, 148 Demesne (royal), before the Con- quest, 9 ; its extent after the Con- quest, 15, 16; its threefold divi- sion, 16, 17; obligations of the tenants of, 41 ; taxation of, 60-67 Devonshire, assessment of sliip- money opposed in, 23G ; mulberry trees imported into, 217 (note) Digby, Edward, lord, monopoly for smelting iron with coal, 244 Doomsday Book, hearth tax men- tioned in, 12 ; extent of demesne recorded in, 16 Dorset, form of ship writ issued in, 263, 264 Drake, sir Francis, his monopoly of aqua vitse, 205 Drinking, increase in, 200 Duo scaccaria, terms of the Ex- chequer so called, 34 Durham, county of, revolts against the tax of 1488, 170 ; exempted from taxation, 186, 195 EDWARD the Confessor, Dane- geld abolished by, 12 Edward I., scutage under, 55 ; gene- ral grants take the place of tall- age under, 63 ; thirtieth under, 04; tallage again imposed by, 65 ; taxation on moveables under, 75 ; his expulsion of the Jews, 76, 89 ; severity of taxation under, ib.; grant of the ancient customs to, 85 ; butlerage and the new customs under, 86, 87 Edward II., 56, 81, 88 Edward III., disu,se nf tallage under, ELI 66; takes thetitlc of King of France, 95, 99 ; taxation under, for wars with France, 99, 101 ; poll i-AS. under, 102, 103: increased yield of the customs under, 131-38 ; maletoute of wool under, 133 ; contests regarding wool taxation under, 134, 1 35 ; Flemish weavers introduced by, ib., 205 ; contests as to tunnage and poundage under, 1.36, 137 Edward the Black Prince, summoned by Charles V. for the taxation of Aquitaine, 99 ; Lis death, 102 ; hearth tax imposed by, 113 ; takes part in the contest regarding tun- nage and poundage, 137 Edward IV., life grant of the cus- toms subsidies to, 145, 146 ; direct taxation under, 147-49; victori- ous at Barnet and Tewkesbury, 149 ; his treaty with Charles the Bold, ib. ; grant of archers to, 150; his expedition to France, and truce with Louis XI., 153 ; his popularity with the towns, 165 ; his demands for benevo- lences, 156, 157 Edward VI., life grant of subsidies to, 163 ; new Court of Augmenta- tions confirmed under, 179; grant to, on his accession, 183 ; his death, 185 Eleanor of Aquitaine, her marriage with Henry II., 37 ; her claim to Toulouse enforced by Henry, 38 Elizabeth, Queen, life grant of sub- sidies to, 163; her enactments against frauds in the customs, 165, 166 ; Book of Rates published un- der, 167 ; debt on the revenue at her accession, j 86 ; grants to, 187 ; her policy, ib., 190 ; further grants to, 188 ; her popvilarity, 190 ; par- simony of the Commons under, 191 ; prosperity of lier kingdom, INDEX. 271 192, 199, 200 ; subsidies granted to, 193 ; her death, ib. ; gifts and benevolences to, 203; grants of mouopolies under, 204, 205 ; her reform of monopolies, 206 England, her trade under the Nor- man kings, 83; condition of the lower classes in, in the 14th cen- txiry, 110-12; villeinage dies out in, 114; her trade with Flanders, 132; Philippe de Oommynes' view of, 159; her prosperity under Elizabeth, 192, 199 Exchequer, the court of, royal re- venue administered by, 15 ; re- organised by Henry II., 33 ; origin of its name, ib. ; divided into upper and lower exchequer, ib. ; its officers, terms, and records, ib., 34 ; confusion of its records under Henry III., 54 ; Court of Aug- mentations annexed to, 179 — chancellor of, first appointed, 35 — red book of, 52 — rolls of, fines for marriage men- tioned in, 24 ; various payments made to the king recorded in, 26, 27 ; fiscal curiosities quoted from, 28 — of the Jews, 90 Excises, their success in the Low Countries, 217 ; dread of, in Eng- land, ib. Exeter, its contribution for the sup- pre.ssiou of pirates, 231 (note) ; levy of ship-money from, ib. FARM, or ferm, of the county, 17 ; Danegeld included in, 30 ; of the towns, 18 Farthing, its origin, 251 (note) Fee farm, its meaning, 151 (note) Fee, the, see Knii^ht's fee Feorm-fulttim, 10 Feudal .^y.stem, gradually p.stabli.'ihfd GAB in England, 15, 20, 21; its cha- racter, 22 ; incidents and casual- ties of, 23 Fifteenths and tenths, their origin, 67 ; fi.fteenths nnder Henry III., 70 ; in the 14th century, 81 ; settle- ment of, in 1334, 95 ; their amount, 97 ; their assessment and collec- tion, 97, 98; later form of, 115; their fluctuating produce, 121, 122; collectors of, 125; attempts to alter the tax, 147, 168 ; prac- tice of granting a subsidy with, 171 ; continued under the Stuarts, 224, 225 ; disuse of, 225 ; assess- ment of the general fifteenth in 1301, 254-58; see Taxes Firma Burgi, 18 Firstfruits and tenths to the Pope, abolished, 174 ; granted to Henry VIII., 75 ; Court of, 178 ; grant of to the Crown, repealed by Mary, 187 ; restored to Elizabeth, ib. Flemish weavers, introduced into England by Edward HI., 134, 205 Folkland, becomes royal demesne, 10 Forest law, revenue from the im- position of penalties under, 16 France, wars of Edward I. with, 85 ; Edward III.'s war with, 99 ; Hundred years' war, 95-141 ; war of Edward IV. with, 149, 153; expeditions of Henry VIII. to, 170, 181 ; peace concluded with, by Elizabeth, 188 ; its oppressive tax-list, 217 French language, used by the chan- cellor in the Parliament of 1377, 102 Fumage, hearth tax, 12; levied in Aquitaine by the Black Prince, 110,113 GABELLi; du sel, one cause of the Jacquerie in France, 11 ^i 272 INDEX. Gerefa, reeve, of the hundred, 10 ; of the town, ib. Glass-making, monopoly of, granted by Elizabeth, 204 ; by James, 244 Gloucester, county of, its low assess- ment, 199 Great Yarmouth, exempted from taxation in 1449, 126 Gresham's Bourse, 199 Groats, tallage of, 103, 113 Guise, due de, takes Calais, 165 HALFPENNY, made a circular coin in 1278, 251 (note) Hampden, John, raises the question of ship-money, 238 ; decision against, ib., 240 Harthacnut, his levy of Danegeld by force, 11 Hawkins, sir John, brings tobacco into England, 213 Hearth tax, see Fumage Henry I., fixes the rent of rural tenants, 16 Henry II., reorganises the Court of Exchequer, 33 ; Ms dominions, 37 ; marries Eleanor of Aquitaine, ib. ; his claim to the county of Tou- louse, 38 ; his levies of scutage, 89, 40 ; his Assize of Arms, 45 ; taxation under, for the second crusade, 45, 40 Henry III., scutage under, 61 ; con- fusion of the exchequer records under, 54 ; carucage under, 58, 59 ; tallage under, Gl-63 : taxa- tion of the Jews under, 90 ; taxa- tion of moveables under, 70, 75 Henry IV., corrupt collectors of the customs under, 139 Henry V., life grant of subsidies to, 118, 139 ; releases the grant of 1431, 121 ; his illness and death,130 Ilenry VI., grants of the subsidies to, 140; life grant to, 141, W, ICK Ilenry VII., lif^ grant of customs ■subsidies to, 103 ; grant of duty on malmsey to, 164; grant of archers to, 168, 170; benevolences demanded by, 201,202 Ilenry VIII., Court of Wards and Liveries created by, 20 ; life grant of subsidies to, 163 ; yield of the customs revenue under, 164; poll tax under, 171 ; grants to, 171 -82 ; dissolution of the lesser monasteries and numieries un- der, 176 ; dissolution of the great monasteries and abbeys under, 177 ; houses and lands granted to, ib. ; lands of the Hos- pitallers granted to, 178; new courts for the king's revenue es- tablished under, ib. ; the province of Canterbury makes a grant to, 179 ; marries Catherine Howard, 180 : his expedition to France, 181 ; debt left by, 183 ; benevolences demanded by, 202, 203 (note) Plexham, battle of, 145 Hidage, 29, and see Danegeld High collector for the Tudor subsi- dies, his office, 196 Honors, tariff of, 217 (note), 245 Honour, use of the word, 150 (note) Hospitallers, the, poll tax on, 105 ; order of, its history, 178 ; lands of, granted to Henry VIII., ib., 180 House tax, 119 Hubert de Burgh, Justiciar, his fall, 35 Hundred, its origin, 9 ; its officers, 10 ; see Gerefa Hundred Years' War, the, 95-141 Huntingdon, revolts against the sub- sidy of 1526, 202 lOENI, revolt of tlie, taxes a pro- bable cause of, IXDEX. 273 IMP Imposts, tlieir nature, 212 ; under Mary and Elizabeth, ib., 213 ; on tobacco and currants, 213, 215 ; levied by James I., 216 ; question against, raised by the Commons in 1610, 218 ; question against, in 1625, 221 ; not touched by the Petition of Right, 222 Income tax, 123, 124, 127, 150, 152 Inhabitant householders, tax on, in parishes, 119 Itinerant justices, assessment of tallages by, 42, 43 JACQUERIE, cause of the revolt, 113 James I., life grant of the subsidies to, 211 ; impost on tobacco under, 213, 214; new Book of Rates under, 216 ; new impositions un- der, 217 ; remonstrance of the Commons to, 218, 224 ; grants to, 220 ; his Algerine expedition, 231 ; benevolences demanded by, 242, 243 ; debate against monopolies under, 243 ; statute against mono- polies under, 244 ; revenue derived from sale of honors under, 245 Jews, expelled by Edward I., 76, 89, 91 ; their settlement in England, 89; exactions of the king from, ^^., 91, 155 John, levies of scutage under, 49, 50 ; refused payment of scutage by the barons, 60; signs the Great Charter, ib. ; carucage taken by, 58; tallage under, 60; tax on moveables exacted from the barons by, 69 ; his treatment of the Jews, 89 Jury, inquest by, 45, 72 ; assessment of taxes by, ib., 57; system of, applied for the assessment of the fifteenth of 1225,70 Justiciar, his office, 33, 35 VOL. I. MAR KENT, its protest against illegal taxation in 1526, 202 Knight's fee, grows out of the system of hides, 22 ; scutage on, 39, 49 ; its disuse, 56 ; tax on, 119, 120 Knight's service, 22, 23 ; commuted, 37 LANCASTER, earl of, his execu- tion, 56, 88 Land, general Survey of, ordered by the Conqueror, 15, 21 ; taxation of, under carucage, 57-59 ; taxes on, in 1404 and 1411, 117; further taxes on, 120 Latimer, bishop, his complaint of the increase in the prices of merchan- dise, 165 Lincoln, parliament of, in 1301, 81 ; city of, its exemption from taxa- tion, 123, 126 London, liability of its citizens to tallage, 61-63 ; gnnt made by, 65 ; its revolt against tallage, 16 (note) ; opposes the tallage of 1312, 66 ; a shire incorporate, 122 (note) ; benevolences demanded of, by Edward IV., 156 ; its assess- ment under Elizabeth, 191 ; citizens of, remonstrate against the ship writs, 233 ; Plague of 1625, 221 Lord lieutenants of counties, their origin, 185 Lulli, Raymond, the nobles of Ray- mond, 131 MAGNA CARTA, see Charter Maletoute, mala-tolta, of wool, 85 ; its revival, 133 Malmsey, special duty on, 164 Malta, settlement of the Hospitallers in, 178 Marriage of wards, regulations on, under the feudal system, 24 27i INDEX. Mary, (^iieon, life grant of subsi- dies to, 103, 107 ; imposts under, 165 ; Court of Augmentations an- nexed to the exchequer under, 179 ; subsidy of 1533 released by, 185 ; grants to, in 1555 and 1657, 186 MaunseU, John, first chancellor of the exchequer, 35 Maunsell, sir Kobert, his monopoly of glass-making, 244 Mexico, conquest of, increase in prices after, 164 Michiel, Venetian ambassador, his report of the customs revenue in England, 166 Middlesex, Lionel Cranfield, earl of, surveyor-general of the customs, 219, 220 Mildmay, sir Walter, chancellor of the exchequer, quoted, 186 (note), 180 Monasteries, their dissolution under Henry VIIL, 175, 176, 177 ; lands of, granted to the king, 176, 177 Monopolies, royal prerogative of, 204, 200; debate on, 205, 206; re- formed under Elizabeth, 206 ; under Charles I., 229; question of, raised in 1621, 243 ; statute against, 244 ; exceptions made, ib. ; Culpepper's observation on mono- polists, ib. Morton's ' fork ' or 'crotch,' his in- structions for the levy of the bene- volence of 1401, 201, 202 Moveables, taxation of, 44, 68-81 Mulberry trees, sent to Devonshire for silkworms, 217 (note) NAVY, its origin and growth, 230, 231 Newcastle - upon - Tyne, exempted from taxation, 105 Nicolas, nope, the taxation of, in 1291 116 PAR Norfolk, rebellion in, 1 84, 185 Northumberland, its exemption from taxation, 169, 180, 195 Northumberland, the fourth earl of, assists in the levy of the tax of 1488, 170 ; and is' killed, ib. Noy, William, 230 ; appointed attor- ney-general, i/i. ; his soap project, ib., 244 ; devises the ship writs, 230, 232 ; mention of, by Clarendon and Selden, 233 (note) ; his death, ib. (note) ODO, bishop of Bayeux, first lord treasurer, 34 Offices, holders of, charged for in- come tax, 123, 124 Ordinances for assessment of taxes on moveables, 77 Oxford, petitions made by the uni- versity against taxation, 126 ; its exemption, 195 Oxfordshire, assessment of ship- money opposed in, 236 PAPEK-;MAKING, its beginning in England, 204 ; monopoly of, ib. Parishes, tax on, miscalculation of, 100 Paving rates, beginning of, 154 Parliament of 1332, 66; of 1371, 99; the 'Good,' 101; the 'Bad, 102, 103; of 1380, 108, 109; the 'Unlearned,' 117; of 1432, 121 ; of 1450, passes Act for re- sumption of grants of demesne, 127 ; of 1484, Act against benevo- lences passed by, 1 16, 157, 158 ; of 1472, grants a subsidy to Edward IV., 149, 150 ; of 1478, summoned for the trial of the Duke of Clarence, 153; of 1842, ib. ; of 1523, Wolsey's demand of a grant for the king, 171 ; sub- INDFA". •ib sidy granted by, 172 ; the ' Seven years,' 174 ; abolishes firstfruits and tenths to the Pope, 168 ; of 1548, subsidy on sheep and wool granted to Edward Y I. by,183, 184; of 1592, iUiberality of the Coni- mons, 191 ; of 1625, limited grant of the customs subsidies rejected by the Lords, 221 ; dissolved, ib. ; of 1626, committee of grievances, 221; dissolved, 222; of 1628, Petition of Right, 222, 225, 229, 240 ; the ' Addled,' 242 ; the Short, 1640, 223, 239 ; the Long, ib., 239 Peasant insurrection, the, its causes and result, 110-14 Pension, use of the word, 150 (note) Peter-pence, abolition of, 174 Petition of Right, 223, 225, 229,240 Philip of Burgimdy, his alliance with France, 121 ' Pilgrimage of grace,' the, 177 Pipe rolls, the, 35 ; see Exchequer Poitiers, battle of. 111 Poll taxes, capitatio humana, levied in Britain, 6; of 1377, 103; of 1379, 104, 107; classification of the tax-payers, 105-107 ; of 1380, 108, 113; peasant insurrection against, 113; on aliens, 127, 141, 154, 193, 104 ; for life to Henry VI., 141; of 1513, 170, 171; under Charles I., 226 Postal system, its beginning, 154 Potosi, discovery of its mines, 165 Poundage on goods, 87 ; under Edward IIL, 136, 137; under Richard II., 139 ; under Henry IV. and Henry VI., 139, 140, 145 ; system of, under Edward IV., 146 ; gxauts of, to the Tudor sovereigns, 16.3, 167; rate of, under James I., 212 ; levied by Charles I., 221 , 222 ; remonstrance against, 222 Pre-emption, royal prerogative, 19 EIC Prerogatives of the king, 18, 19, 264 Primer-seisin, its origin, 23 Prisage, royal prerogative, 119, 212; its abuse under Edward I., 86, 88 ; commuted, ib. Purveyance, royal prerogative, 18 RALEIGH, sir Walter, his protest against unfair assessment, 192, 199 ; mention of, 206 ; promotes the use of tobacco, 213 Ralph de Leycestre, mentioned as chancellor of the exchequer, 36 Rates, Book of, see Book of Rates Receipt of exchequer, the, 33 Relief, its amount, fixed by William the Conqueror, 25 ; its later com- mutation, ib. Rent-seek and rent-charge, owners of, taxed, 120 ; meanings of, ib. (note) Revenue of the king, derived from the demesne, 15; from the feudal incidents and casualties, 20 ; vai-i- ous sources of, 126-28 ; see Demesne Revolts, caused by taxes : — against danegeld collected by the house- carles, in Worcestershire, 11 ; the peasant insurrection, 110 ; in Yorkshire and Durham, against the ' new found subsidy ' in 1488, 170; the Cornish, against the tax for Scotland, in 1497, 170 ; appre- hended, in Kent, Suffolk, and Huntingdon, in 1528, against illegal levy, 174, 202 Rhodes, held by the Hospitallers, 178 ; taken by the Turks, ib. Richard I., levies of scutage under, 49 ; carucage levied by, 57 ; tall- age under, 60 Richard II. (of Bordeaux) opens the parliament of 1377, 102 ; his suc- cession, 103 ; timuage and pound- age under, 139 ; life grant of sub- sidies to, ib. 276 INDEX. EIC Richard III., life grant of the cus- toms suhsidies to, 146 ; Act against benevolences under, ih., 157, 158 Eomans, the, their taxes in Britain, 5, 6 ; withdrawal of their ti'oops from Britain, 7 Roses, Wars of the, 146 Royal Exchange, the, 199 SACK, comes into fashion, 213 Saladin tithe in 1188, the first tax on moveables, 44 ; provisions of the ordinance, 46, 249, 200 Salisbury, Robert Cecil, earl of, pro- tests against the illiberality of the Commons, 191 ; his speech on monopolies, 2(_l6 ; his plan of the Great Contract, 217 ; his arrange- ment regarding impositions under James I., 218 ; dies, 219 Salt, tax on, see Gabelle ; monopoly on, 205 Saye and Sele, lord, the king's trea- surer, seized and beheaded by Cade, 128 Schedules of assessment for the taxes on moveables, 80, 251 Scripture!, tax on cattle in Britain, 6 Scutage, tax on the knight's fee as commutation of service, 39, 49 ; levied for Toulouse, ib. ; for Ire- land, 40; under Richard I., 49; under John, ili. ; payment of, for Normandy, refused by the barons, 50 ; regulated by the Great Charter, ib. ; repealed in 1217, 51 ; under Henry III., ib. ; how as- sessed, 52-54 ; under Edward I., 55 ; its cessation, 56 Sheriff, his position in the shire, and relation to the king, 10; his duties, 17, 34, 129; his exactions, ib. ; his exclusion from the towns, 18 ; includes the danegeld in the ferm of the coimty, 00 ; responsible for STA the collection of tallage, 43 ; col- lects scutage, 54 ; tax on move- ables assessed by, 71, 73; collects the land taxes, 121 Shire, its origin, 9 ; forms the unit of rating, 10 ; its oificerg, ib. ; ship- geld levied on, ib. ; its assessment, 17 Sea-coal, impcst on, 217 Sheep, tax on, under Edward YI., 184 ; repealed, ii. Shipgeld, levied on the shires, 1 1 Ship-money, see Ship writs Ship writs, under Charles I., 226-28; framed by Noy, 230, 232 ; former use of, 230-31 ; first issue of, in 1684, 233 ; amount raised by, 234 ; second issue of, in 1635, ib. ; opposition to the levy, 235 ; opinion of the judges on, 236; third and fourth issue of, 2.'J7 ; Hampden's case, 238 ; fifth and sixth issue of, ib. ; Act against, 239-41 ; particu- lars of the second issue of, for Dorset, 263-264 ; list of the dis- tribution to the several counties, 265, 266 Smith, sir Thomas, called on to re- fund the profits of the customs revenue, 167 Smuggling, prohibited uuder Eliza- beth, 165 Soap, Noy's project for monopoly of, 230, 244 Somerset, protector, 183 ; his fall and execution, 185 Spielman, sir John, knighted by Elizabeth, 204 ; his monopoly ot paper-making, ib. Spurs, battle of the, 170 Statutes : — Magna Carta, twelfth article against scutate, 50 ; forty- first article against excessive tolls, 83,— Confirmatio cartarum, the maletoute suppressed bj;, 85 ; es- tablishes the ancient customs, ih. — INDEX, STE de Tallagio non concedendo, articles incorrectly termed a statute, 67. — against benevolences, 158, 201 ; against monopolies, 243. — Tke petition of right, 229, 243.— The Act against ship-money, 239 Stephen, danegeld becomes annual under, 29 ; promises the abolition of the tax, ib. Strafford, Thomes Wentworth, earl of, biU of attainder against, 239 Subsidies of customs, see Customs ; on land and goods in 1472, 150- 53; the 'new-found subsidy' of 1488, 170; of sixpence in the pound in 1514, 171 ; of 1523-34, 172, 175 ; of four shillings in the pound on ecclesiastical bene- fices in 1540, 179 ; of 1544, 181 ; on sheep and wool in 1548, 184 ; of 1553, 185; under Elizabeth, 186-99; their assessment, 196-99 ; under the Stuarts, 224-27 Suhsidymen, their bearers, 197, 198 Suffolk, revolt in, against the illegal subsidy of 1526, 202 Sugar, its introduction into England, 132 Sully, his measures oftaxation copied under James I., 245 Survey, Doomsday, 15 ; Wolsey's, of 1522, 173 Surveyor of the searcher of the cus- toms, 140 TALBOT, death of, at Chatillon, 130 Tallage, its nature, 42; collected by the sheriff, 43 ; imposed under Henry II., ib. ; under Richard I. and John, ('0 ; not touched by the Great Charter, ib. ; under Henry III., 61 ; liability of citi- zens of London to, 62 ; later use and disuse of, 64-07 TAX Tariff of honors, the so-called, 245 Tariffs, war of, origin of, 164 Taxation, under the Romans in Britain, 5-7 ; imposed by the ■witenagemot, 10 ; of land on the knight's fee, 39, 49, see Scutage ; of royal demesne, 41, 60-66 ; of moveables, 44, 68-81, 198; on agricultural lands, 57, see Carucage; assessment and collection of, 57, 58, 96-99; of wool, ^,-99, 133; of the Jews, 89, 90 ; system of, becomes gradually fixed, 98, 147 ; on parishes in 1371, 100 ; direct, 115-30, 147-54, 184; on sheep and wool in 1548, 184 ; on wine, 213; on tobacco and currants, 213-15; on sea-coal, 217; under the Stuarts, 224-27 Taxes, of 1159, scutage of Toulouse, .39; of 1172, scutage of Ireland, 40 ; of 1186, scutage of Galloway, ib.; of 1168, a taUage, 43; of 1173, a tallage, ib. ; of 1188, Sula- din tithe, 44, 45; of 1189 and 1196, scutages of Wales and Nor- mandy, 49; of 1199, scutage of Normandy, 50 ; of 1221, scutage of Biham, 51 ; of 1231, scutage of Bretagne, ib. ; of 1242, scutage of Gascony, ib. ; of 1253, scutage of Gascony, 52 ; of 1277, scutage, 55 ; of 1285, ib. ; of 1290-97, ib. ; of 1332, ib., 56; of 1227, a tallage, 61; of 1234, ib. ; of J 304, C", ; of 1312, ib. 66 ; of 1193, a fourth, 68 ; of 1201, a fortieth, *. ; of 1232, ib. 69; of 120.3, a seventli, ib. ; of 1207, a thirteenth, ib. ; of 1225, a fifteenth, 70 ; of 12-32, a fortieth, 72, 73, 74 ; of 1237, a thirtieth, 73, 75; of 1269, a twentieth, 75; of 1275, a fifteenth, ib. ; of 1277, a twentieth, ib. ; of 128-3, a thirtieth, ib. ; of 1200, tenth and fifteenth, 70, 79 : of •JTs IN])7':X. TEM 1 1'94, tenth and sixth, 77 ; of 1295, eleventh and seventh, 77, 80 ; of 1296, twelfth and eighth, 77 ; of 1297, eighth and fifth, 77, 81 ; of 1301, a fifteenth, 80, 81 ; of 1322, tenth and sixth, 81 ; of 1334, fifteenth and tenth, ib. ; of 1302, a fifteenth, ib.; of 1306, thirtieth and twentieth, ib. ; of 1807, twentieth .and fifteenth, ib. ; of 1 309, a twenty-fifth, ib. ; of 1313, a fifteenth, ib. ; of 1315, a fifteenth, il). ; of 1318, a twelfth, ib. ; of 1322, tenth and sixth, ib. ; of ] 327, a twentieth, 81, 95 ; of 1332, fifteenth and tenth, 81, 95, 06 ; of 1334, fifteenth and tenth, 81, 96, 97, 98 ; of 1336, fifteenth and tenth, 99 ; of 1337, fifteenths and tenths, ih. ; of 1344, fifteenths and tenths, ib. ; of 1346, ib. ; of 1348, ih. ; of 1352, ib.; of 1357, fifteenth and tenth, ib. ; of 1372, fifteenth and tenth, 101 ; of 1373, fifteenths and tenths, ib. ; of 1377, poll tax, 103, 104; of 1370, poll tax, 107; of 1380, poll tax, lOS, 109 ; of 1382, fifteenth and tenth, 115 ; of 1404, new land tax, 117 ; of 1411, land tax, ib.; of 1415, fifteenth and tenth, 118; of 1428, 119; of 1431, ib.; of 1435, 121, 123; of 1449, ] 27 ; of 1450, 127, 1-S ; of 1453, 129; of 1463, 148; of 1472, 149, 1 50 ; of 1482, 15:',, 154 ; of 1488, for archers, 169, 170; of 1513, poll tax, 171 ; of 1523, 172 ; of 1 534, 175 ; of 1540, 180 ; of 1544, 1 81 ; of 1548, on sheep and wool, 1 84 ; of 1553, 185 ; of 1558, 187 ; of 15G2, 188; (if 1570, ih.; of 1502, 191 ; of 1507, 102 ; of 1610, 225 ; of 1620 and 1623, ih. ; of 1628, lb.; nf 1040 and 1641, 226; of 1641, poll tax, ih. Templars, order oC, dissolv ed, 178 Tenth and sixth of 1322, the form of ordinance for, 250-62 Tenths, see fifteenths and tenths Tewkesbnry, tattle of, 140 Tobacco, brought into England, 213 ; impost on, 214; failure of the crop in England, ib. Toulouse, Henry II. 's claim to, 38 ; scutage of, 39 Towns on royal demesne, 17 ; rights of the sheriff over, ib. ; exclusion of the sheriff' from, 18 ; allowance in taxation for decayed, 126, 148 Township, its origin, 8 ; its officers, 10 Treasurer, the king's, his office, 34, 35 Treasurers : Langton, 66 ; Branting- ham, 100 ; le Scrope, ib. ; Sa} e and Sele, 128 ; Winchester, 186 ; Robert Cecil, 218 Tiingerefa, his office, 10 Timnage on wine, under Edward III., 136, 137 ; under Hem-y VI., Edward IV., and Richard HI., 145, 146 ; under James I., 212 ; levied by Charles I., 221, 222 : re- monstrance against, 222 Tyler, Wat, rebellion of, 113 VENETIANS, orijrinators of the mercantile .system, 164 Villeinace. dies out, 114 W.\PENTAKI]S, subdivisions of the county, 9 "\\'ardrobe, accounts of the, 36 ^\'ardship, under the feudal s^ stem, 2.-!, 24 Wards and Liverie.?, ( "ourt of, p.sfab- lished by Ilenvv XUl., 17s Warrant of the customs, 138 INDEX. 279 WAR ^\'al•\yick, defeated and killed at Barnet, 140 Westmoreland, its exemption from taxation, 169, 186, 195 William the Conqueror, feudal sys- tem introduced by, 20, 21 ; his confiscation of lands after battle of Senlac, ib. ; amerciaments exacted liy, 28 ; danegeld reTived by, 29 ; court of exchequer established by, oo •JO William Rufus, feudal system finally established imder, 21 William III., property tax estab- lished under, 98 Winchester, council of, 100 Winchester, marquis of, lord trea- surer, 1551-72, 1.86 Wine, impost on, 213, 220 ; in- creased consiunption of, ib. ; its YOR assessment in the borough of Col- chester, 258 Wire-drawing by machinery, estab- lished in England, 204 Witenagemot, taxation imposed by, 10 Wolsey, cardinal, his Survey in 1522, 172 AN'ool, custom imposed on, 85 ; seized by Edward I., ib. ; maletoute of, ib. ; taxation of, 99 ; under Edward III,, 132-35 Worcester, Harthacniit's house-carles killed at, 11 ; spoliation of, 12 Wykeham, William of, chancellor, resigns, 100 YORKSHIRE, revolt in, against the tax of 1488, 170 E.Mi OF THE FIKST VOLUME. I.OSDOS : raiSTED dy firOTTlSWOODK ANIJ CO., M^W-STKiiliT SQUAEE ANrj PAULIA3IE;ST stuket September iSj A CATALOGUE OF WORKS IN GENERAL LITERATURE k SCIENCE PUBLISHED BY MESSRS. LONGMANS, GREEN, & CO. 59 PATERNOSTER ROW, LONDON, E.C. §Iassiftc6 AGRICULTURE, HORSES, DOGS, and CATTLE. Dog (The), by Stonehenge 21 Dmisters How to Make the Land Pay 9 Fitz7L>ygravt's Horses and Stables 10 Greyhound (The), by Stonehenge 21 Horses and Roads, by Free-Lance 12 London's Encyclopaedia of Agriculture 14 Lloyd's The Science of Agriculture 14 Miles' (IV, H.) Works on Horses and Stables . . 17 Nevile's Farms and Farming 18 Horses and Riding 18 Scott's Farm-Valuer 20 Steel's Diseases of the Ox zi Taylor's An Agricultural Note-Book 22 Ville's Artificial Manures 23 Yonatt on the Dog 24 Horse 24 ANATOMY and PHYSIOLOGY. " Ashhy's Notes on Physiology S Buckion's Health in the House 7 Cooke's Tablets of Anatomy and Physiology. ... 8 Gray's Anatomy, Descriptive and Surgical .... 11 Macalister's Vertebrate Animals 15 ( Owetis Comparative Anatomy and Physiology. . 19 ■ Qiiain's Elements of Anatomy 20 Smith's Operative Surgery on the Dead Body . , 21 ASTRONOMY. Ball's Elements of Astronomy 22 Hersdiers Outlines of Astronomy 12 ' Knowledge ' Library (The) 20 Proctor's {R. A .) Works ig Neison's The Moon 18 ' Schellen's Spectrum Analysis 20 1 Webb's Celestial Objects for Common Telescopes 23 BIOGRAPHY, REMINISCENCES, 1 LETTERS, &e. Bacon's Life and Works 5 y Bagehofs Biographical Studies S Bray's Phases of Opinion 7 Carlyle's (T.) Life, by James A. Frouda 7 ■ (Mrs.) Letters and Memorials 7 Cates' Dictionary of General Biography 7 Cox's Lives of Greek Statesmen 8 D'Eon de BeattTnonfs Life, by Telfer 8 Fox(C. J.\ Early History of, by G. O. Trevelyan 10 Grimsion's (Hon. R.) Life, by Gale 11 Hamilton's (Sir W. R.) Life, by R. P. Graves . . 11 ' Havelock's Memoirs, by J. C Marshman 12 I iI/iw;«M/ay.j Life and Letters, by G. O. Trevelyan 15 ' Malmesbury's Memoirs 16 Maunder's Biographical Treasury 16 Mendelssohn's Letters ^7 Mill (yames), a Biograph)^, by A. Bain 6 Mill (John Stuart), a Criticism, by A. Bain 6 Miirs (J. S.) Autobiography i7 Mozley's Reminiscences of Oriel College, &:c. . . 18 Towns, Villages, &c. 18 j JIfz2//erV(iJ/a;jir) Biographical Essays 18 I Pasolinis Memoir ^9 Pasteur's Life and Labours ^9 1 SltakesHare's Life, by J. O. Halliwell-Philhpps 21 Stephen's Ecclesiastical Biography 21 Taylors (Sir Hejtry) Autobiography 22 Wellington's Life, by G. R. Gleig 23 BOTANY and GARDENING. Allen's Flowers and their Pedigrees 4 De Caisne &^ Le Maont's Botany » Lindley's Treasury of Botany H BOTANY and QARX^Em^Qi—contimicci. Loudon s Encyclopedia of Gardening 14 • EncyclopEedia ot Plants 14 Rivers' Orchard-House 20 Rose Amateur's Guide 20 Thoini's Botany 22 CHEMISTRY. Anmtrong^s Organic Chemistry 22 Kolbes Inorganic Chemistl^r 13 Miller's Elements of Chemistry 17 Inorganic Chemistry 17 Tlwrpe dr* Muir's Qualitative Analysis 22 ■ '* Quantitative Analysis 22 Tilden's Chemical Philosophy 22 Watts' Dictionary of Chemistry 23 CLASSICAL LANGUAGES, LITERATURE, and ANTIQUITIES. u^schylus Eumenides, Edited and Translated by Davies 4 A ristopJtanes' The Acharnians, translated 5 Aristotle's Works 5 Becker's Charicles ^ — Gallus 6 Cicero's Correspondence, by Tyrrell 7 Homer's Iliad, translated by Cayley 12 Green 12 Hart's The New Pantheon i - Mahaffy's Classical Greek Literature 16 Perry's Greek and Roman Sculpture 19 Rich's Dictionary of Antiquities 20 Simcox's History of Latin Literature 21 Sophocles' Works 2 1 VirgiCs ^nid, translated by Conington 7 Poems 7 ■ Works, with Notes by Kennedy 23 Witt's Myths of Hellas 24 The Trojan War -4 The Wanderings of Ulysses 24 COOKERY, DOMESTIC ECONOMY, &e. 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Ayres Bible Treasury 5 Blackley's German Dictionary ^ Brande's Diet, of Science, Literature, and Art. , 6 Cabinet Lawyer (The) ! 7 Cates Dictionary of Biography^ 7 Contanseau's French Dictionaries 8 Gwilt's Encyclopsedia of Architecture it ?'(?A?w/(7«'j General Dictionary of Geography .. 13 Latlutm's English Dictionaries 14 Liddell dr' Scott's Greek-English Lexicon ^4 Lindley 6^ Moore's Treasury of Botany 14 Longman! s German Dictionary 14 Loudon's Encyclopaedia of Agriculture 14 ■ Gardening 14 Plants 14 ^'C?;//(7rAV Dictionary of Commerce '6 Maunder's Treasuries ■■.•,•■, ^^ Quain's Dictionary of Medicine 20 Rich's Dictionary of Antiquities 20 Roget's EngUsh Thesaurus 20 Ure's Dictionary of Arts, Manufactures, &c 23 White's Latin Dictionaries 23 Willich's Popular Tables 24 Vonge's English-Greek Dictionary 24 A LONGMANS & CO 'S LIST OF GENERAL AND SCIENTIFIC BOOKS ENINEERING, MECHANICS, MANUFACTURES, &e. Anderson's Strength of Materials 22 Barry's Railway Appliances 22 Bourne's Works on the Steam Engine • 6 Cnlley's Handbook of Practical Telegraphy .... 8 Edwards' Our Seamarks 9 Fairbaim's Mills and Millwork ._ 10 Useful Information for Engineers .. 10 G'(?(7(/tfz/e'5 Elements of Mechanism 11 Principles of Mechmiics 11 Gore's Electro-Metallurgy 22 Gwilfs Encyclop^diaof Architecture 11 Jackson's Aid to Engineering Solution 13 Mitcheirs Practical Assaying 17 Northcott's Lathes and Turning 18 Piesse's Art of Perfumery 19 Preece &> Sivcwrighi's Telegraphy 22 Senneii's Marine Steam Engine 21 Shelley's Workshop Appliances 22 Siuinton's Electric Lighting 22 Unwin's Machine Design 22 Ure's Dictionary of Arts, Manufactures, & Mines 23 ENGLISH LANGUAGE and LITERATURE. 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