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  3. Parliamentary taxes on personal property, 1290 to 1334: a study in mediæval English financial administration

Parliamentary taxes on personal property, 1290 to 1334: a study in mediæval English financial administration

James F. Willard
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  • Contents

  • Reviews

  • Frontmatter
  • List of Abbreviations (page x)
  • Introduction (page 3)
  • CHAPTER I The Grant of the Taxes (page 9)
    • 1. A Brief Survey of the Taxes upon Movables, 1290-1334 (page 9)
    • 2. The Assemblies That Granted the Taxes (page 13)
    • 3. Purposes for Which the Taxes Were Granted (page 18)
    • 4. Crown Possessions Not Subject to Parliamentary Taxation (page 26)
  • CHAPTER II Appointment of Taxers and Collectors (page 33)
    • 1. The Commissions to the Taxers and Collectors (page 33)
    • 2. Districts to Which Men Were Assigned and the Persons Selected to Serve (page 39)
    • 3. Taking of Oaths and Delievery of Commissions and Instructions (page 45)
    • 4. Assistance and Supervision (page 51)
  • CHAPTER III The Machinery and Records of Assessment (page 54)
    • 1. The Machinery of Assessment (page 54)
    • 2. The Observance of Instructions (page 59)
    • 3. Local Rolls of Assessment (page 64)
    • 4. Supervision of the Work of the Local Assessors and the County Rolls (page 68)
  • CHAPTER IV Movables Assessed and Exempt (page 73)
    • 1. The Movables Assessed (page 73)
    • 2. Movables Officially Exempt (page 77)
    • 3. The Worth of Rural Assessment Rolls as Descriptions of Holdings of Property (page 81)
    • 4. The Worth of Urban Assessment Rolls as Descriptions of Holdings of Property (page 85)
  • CHAPTER V Exemptions in the 'Form' of the Taxation (page 87)
    • 1. The Taxable Minimum (page 87)
    • 2. The Clause Relating to Lepers (page 92)
    • 3. The Position of the Clergy: Definitions and Principles (page 93)
    • 4. Church Property and Lay Taxes, 1290-1306 (page 96)
    • 5. Church Property and Lay Taxes, 1307-1334 (page 102)
  • CHAPTER VI Special Exemptions and Compositions (page 110)
    • 1. Introduction (page 110)
    • 2. Men Serving in Gascony and Wales (page 111)
    • 3. The Men of the Five Ports (page 114)
    • 4. The Moneyers of London and Canterbury (page 117)
    • 5. The Stannary Men (page 118)
    • 6. Individuals (page 120)
    • 7. Counties, Vills, and Towns (page 122)
    • 8. Religious Houses and Hospitals (page 125)
    • 9. Manors in the Hands of the King, Queen, and Prince of Wales (page 127)
    • 10. Compositions (page 129)
  • CHAPTER VII Side Lights on the Assessment (page 138)
    • 1. Conventional Valuation (page 138)
    • 2. The Nature of the Tax-Charges (page 141)
    • 3. Some Mistakes Made by the Assessors (page 148)
    • 4. Rolls Returned to Be Emended (page 156)
    • 5. The People Whose Goods Were Assessed (page 162)
    • 6. Popular Opposition to the Assessment and Dilatory Sub-Taxers (page 170)
    • 7. Population and the Tax Rolls (page 174)
  • CHAPTER VIII The Collection of the Taxes (page 183)
    • 1. The Machinery of Collection (page 183)
    • 2. The Machinery of Operation (page 188)
    • 3. Difficulties of the Collectors (page 195)
    • 4. Allowance to the Chief Taxers for Expenses (page 197)
    • 5. Additional Remuneration and Corrupt Practice (page 205)
    • 6. Investigation of Corrupt Practice and Trial of Offenders (page 219)
  • CHAPTER IX Drafts upon the Taxers and Collectors (page 230)
    • 1. General Matters (page 230)
    • 2. Assignments under the Seal of the Exchequer (page 233)
    • 3. Drafts under the Great Seal (page 241)
    • 4. Drafts under the Privy Seal (page 246)
  • CHAPTER X The Collectors at the Receipt of the Exchequer (page 250)
    • 1. The Receipt of the Exchequer (page 250)
    • 2. Payments in Cash at the Receipt (page 258)
    • 3. Presentation of Writs and Receipts by the Collectors (page 261)
    • 4. The Receipt and the Writ and Tally System (page 269)
  • CHAPTER XI The Collectors at the Upper Exchequer: The View of Account (page 276)
    • 1. The Stages of the Accounting (page 276)
    • 2. The Appearance of the Collectors at the Exchequer of Account (page 277)
    • 3. The View of Account (page 285)
    • 4. What the Collectors Proffered at the Exchequer (page 292)
    • 5. Tardy Taxers and Collectors (page 294)
    • 6. Days Given and Respites (page 303)
  • CHAPTER XII The Final Accounting (page 308)
    • 1. The Steps in the Final Accounting (page 308)
    • 2. Appearance in Person or by Attorney (page 309)
    • 3. The Records of the Final Accounting (page 313)
    • 4. The Final Accounting (page 321)
    • 5. The Collection of Arrears (page 335)
    • 6. The Income from the Taxes (page 343)
Reviews
Journal AbbreviationLabelURL
SP 10.4 (Oct. 1935): 442-443 http://www.jstor.org/stable/2846784
ENHR 51.201 (Jan. 1936): 131-133 http://www.jstor.org/stable/552775
AHR 41.3 (Apr. 1936): 525-527 http://www.jstor.org/stable/1839873
EC 3.11 (Aug. 1936): 338-339 http://www.jstor.org/stable/2549229
EHR 6.1 (Oct. 1935): 117 http://www.jstor.org/stable/2590049
Citable Link
Published: 1970
Publisher: Kraus Reprint
Subject
  • European: 400-1400
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