That the keeping of cattle was a well-recognized source of parish income is seen by the Queen's Injunctions of 1559 in which she alludes to "the profit of cattle" among other sources of parish revenue to be devoted to the poor, "and if they be provided for, then to the reparation of highways next adjoining," or to the repair of the church.[224]

Leaving the topic of general endowments to take up those sources of revenue destined to defray particular forms of expenditure, we find that Permanent Parish Endowments in lands, goods or money devoted to the defraying of Specific Parish Administrative Burdens or Utilities were very numerous in the local documents of the 16th century. Sometimes a land or fund was set apart by the donor, or by the parish itself, for the support of a parish servant or officer;[225] sometimes its revenue maintained this or that cripple or blind man,[226] or a number of them; sometimes it was used for feeding the poor,[227] or for buying wearing apparel for them;[228] for setting them at work in houses of correction,[229] or for parish education.[230]

In particular, lands or funds were frequently set apart as special and permanent endowments for the repair of bridges.[231] In fact, the proceeds of parish lands or other endowments might be appropriated to alleviate any tax burden whatsoever. In 1549 it was stated by the wardens of North Elmham, Norfolk, that the net proceeds of the five and thirty or forty acres which they rented out were devoted exclusively towards the paying of the fifteenths due from time to time to the king and his successors.[232]

To illustrate the variety of purposes for which parish trusts were created, I cannot do better than quote part of the preamble of the 43 Eliz. c. 4, known as the Statute of Charitable Uses: "Whereas Landes, Tenements, Rentes … Money and Stockes of Money," it is there rehearsed, "have bene heretofore given, limitted … and assigned … some for Releife of aged, impotent and poore people, some for Maintenaunce of sicke and maymed Souldiers and Marriners, Schooles of Learninge … some for Repaire of Bridges, Fortes, Havens, Causwaies, Churches, Sea-bankes and Highewaies, some for Educacon and p[re]fermente of Orphans, some for or towardes Reliefe, Stocke or Maintenaunce for Howses of Correccon, some for Mariages of poore Maides, some for Supportacon, Ayde and Helpe of younge Tradesmen, Handiecraftesmen and p[er]sons decayed, and others … for aide or ease of any poore Inhabitants conc[er]ninge paymente of Fifteenes, settinge out of Souldiers and other Taxes [etc.]…."[233]

As for money and goods left by testators or given inter vivos for Temporary Expenses or Special Occasions (as opposed to the creation of permanent trusts and endowments), we find a constant stream of such benefactions throughout the Elizabethan period.

By the Queen's Injunctions of 1559 parsons are diligently to exhort their parishioners, "and especially when men make their testaments," to give to the poor-box, the surplus of which, after provision for the needy, might be devoted to church and highway repair.[234]

Bequests made to the highways or bridges were considered as donated in pios usus. "I thinke," wrote a prebendary of Durham Cathedral in 1599, "it also a deade of charitie and a comendable worke before God to repaire the high-wayes, that the people may travaille saifely without daunger. I therefore will to the mending of the highwayes [etc.]…."[235]

Noblemen and wealthy men were expected to help maintain the local poor in particular. Elizabethan ballads celebrate the liberality to the destitute of an Earl of Huntingdon,[236] of an Earl of Southampton,[237] or of an Earl of Bedford.[238] At the funeral of George, Earl of Shrewsbury, in 1591, eight thousand got the dole served to them, and it was thought that at least twice that number were in waiting, but could not approach because of the tumult.[239] The churchwardens and overseers of the poor accounts, especially in London and the larger cities, abound with receipt items of gifts from great personages or wealthy merchants.[240]

Owing to the difficulty of investing money because present-day intermediaries were absent between capital seeking employment and would-be borrowers; and because the medieval stigma attaching to money loaned at interest had by no means wholly disappeared,[241] there grew up in Elizabethan parishes a system of laying out money, raised by the parish or donated by benefactors, in various trades, such as wool-spinning, linen-weaving, the buying of wood or coal to sell again at a profit,[242] etc. Sometimes well-to-do parishioners with good credit would themselves borrow parish money, returning ten per cent. for its use.[243] Usually, however, parish money was loaned gratis, the parish taking sureties for its repayment and sometimes articles of value, being, apparently, not always above doing a little pawnbroking business.[244] On the other hand, when the parish itself had occasion to borrow money it would occasionally give its own valuables as security. Thus the Mere, Wiltshire, wardens record in 1556 that they have redeemed on the repayment of 40s. to one Cowherd, "borowed of hym to thuse of the Churche," "certeyn sylver Spones of the Churche stocke."[245] Finally, parishes would now and then make some cautious speculation in real estate, such as the buying of a local market or fair with a view to profit.[246]

Leaving the subject of endowments we shall now take up in order the measures which may be called Parish Expedients for raising money.