This was a kind of occasional property tax, levied by order of the monarch in emergencies, and throughout the kingdom. In the charter granted by Randle, Earl of Chester, to the burgesses of Stafford, about A.D. 1231, is a clause reserving to him and his heirs reasonable tallage, when the King makes or takes tallage of his burgesses throughout England. A precisely similar clause is found in Thomas Greslet's charter to his burgesses of Mamecestre in 1301. In the 11th Henry III. (1226-27) a still earlier talliage was made in Lancashire, which enables us to measure the relative importance of the principal towns in the county early in the thirteenth century. The impost was assessed by Master Alexander de Dorsete and Simon de Hal; and the payments were for the towns of Lancaster thirteen marks (£8 13s. 4d.); Liverpool, eleven marks, 7s. 8d. (£7 14s. 4d.); West Derby, seven marks, 7s. 8d. (£5 1s.); Preston, fifteen marks, 6d. (£10 0s. 6d.). The tenants in thanage paid ten marks (£6 13s. 4d.) to have respite, that they might not be talliaged. Baines deems it remarkable that Manchester, Stafford, and Wigan were not included; but in these old manors it was the lord of the manor who had the right to levy talliage within his manor. In 1332 a tallage of one-fifteenth was levied by Edward III., to enable him to carry on the war against Scotland.[219]
ROCHDALE TITHE, EASTER-DUES, MORTUARIES, ETC.
The following is a literal copy of a small hand-bill in possession of the writer, which appears to have been printed for distribution among the farmers and the parishioners generally, with the purpose of supplying information as to the various payments to be made to the vicar, or at all events to the parish church:—
An EXTRACT out of the Parliament Survey,
Taken the 10th of January 1620.
The Parish of Rochdale is divided into four Divisions, viz. Hundersfield, Spotland, Castleton, and Butterworth. There is also belonging to the Rectory of Rochdale, the Parish Chapel of Saddleworth, in the County of York; and certain Parcels of Glebe Lands, lying in Saddleworth.
⁂ There is no Tythe Hay paid within the Parish, but a Penny a Year every one payeth that holdeth any Lands within the Parish.
No Tythe paid for Eggs, Apples, Hemp, or Flax.
The Manner of receiving the Easter-Role and Mortuarys are thus—each Horse payeth a Penny; for every married Man or Widow at the Offering, a Penny; every Plough a Penny; every Swarm of Bees a Penny; every Cow one Penny; and every Colt, and every Calf, one Halfpenny.
For Mortuarys—Every one buried in the Chancel payeth 6s. 8d. every one that dieth worth twenty Nobles, in moveable Goods, over and above his Debts, payeth 3s. 4d. if worth 30l. payeth 6s. 8d. if worth 40l. or upwards, 10s.—Stat. 21. Hen. 8. Chap. 6.