SECTION VII
TAXATION CUSTOMS AND CURRENCY [For feudal taxation see Section II.]
1. Form of the taxation of a fifteenth and tenth, 1336—2. Disposition of a subsidy of tonnage and poundage, 1382—3. The king's prise of wines, 1320—4. The custom on wool, 1275—5. The custom on wine, 1302—6. The custom on general imports, 1303—7. Administration of the search, 1303—8. Provision for the currency and the search, 1335—9. Opinions on the state of English money, 1381-2.
The following documents illustrate in the first place the sources of royal revenue other than (a) the direct rents accruing to the King as a great landlord, (b) the payments due to him as feudal overlord, and (c) the profits of justice and administration, Nos. 1 and 2 representing the ordinary forms of Parliamentary grants, and Nos. 3 to 6 the prerogative right of the Crown to payments for the privilege of commercial intercourse by way of prise or custom; and in the second place the continuous efforts of mediæval governments to secure a good and easy currency (Nos. 7 to 9), a problem which they failed to solve either by the direct method of forbidding the export and controlling the import of money, or by the indirect method of insisting on the exchange of goods for goods by alien merchants frequenting the realm.
AUTHORITIES
The principal modern writers dealing with the subject of this section are:—Dowell, History of Taxation and Taxes in England; Stubbs, Constitutional History; Hall, Customs Revenue; Shaw, History of Currency; Crump & Hughes, English Currency (Economic Journal, V.).
Contemporary authorities:—Wolowski, Traité de Nicholas Oresme.
1. Form of the Taxation of a Fifteenth and Tenth [Fine Roll, 10 Edward III, m. 13], 1336.
This is the form which the assessors and taxers of the fifteenth, granted to our lord the King in his Parliament holden at Westminster on the Monday next after Sunday in mid-Lent last past, in the tenth year of his reign, by the earls, barons, freemen and the commonalties of all the counties of the realm, and also of the tenth there granted to our said lord the King in all the cities, boroughs and the ancient demesnes of the King, of the same realm, from all their goods which they had on the day of the said grant, ought to observe, and thereby to assess, tax, collect and levy the same fifteenth and tenth in the counties of Northumberland, Cumberland and Westmoreland, to wit, that the chief taxers without delay cause to come before them from each city, borough and other town of the counties, within franchise and without, the more lawful and wealthier men of the same places in such number that therefrom the chief taxers may sufficiently choose four or six of each town, or more if need be, at their discretion, by whom the said taxation and that which pertains thereto to be done may best be done and accomplished; and when they shall have chosen such, then they shall cause them to swear on the Holy Gospels, to wit, those of each town by themselves, that those so sworn will lawfully and fully enquire what goods each man of the same towns had on the said day within house and without, wheresoever they be, without any favour, upon heavy forfeiture, and will lawfully tax all those goods, wheresoever they have come from then till now by sale or otherwise, according to the true value, save the things below excepted in this form, and will cause them to be listed and put on a roll indented quite fully as speedily as they can, and to be delivered to the chief taxers one part under their seals, and retain by themselves the other part under the seals of the chief taxers, and when the chief taxers shall have in such wise received the indentures of those who shall be sworn to tax in cities boroughs and other towns, the same chief taxers shall lawfully and minutely examine such indentures, and if they discover that there is any defect they shall forthwith amend it, so that nothing be concealed, neither for gift nor for reward of a person taxed less than reason requires; and the King wills that the chief taxers go from hundred to hundred and from town to town, where need shall be, to survey and enquire that the subtaxers in the same towns have fully taxed and valued the goods of every man, and if they find anything concealed, amend it forthwith and cause the Treasurer and Barons of the Exchequer to know the names of those who shall have so trespassed, and the manner of their misdeed; and the taxation of the goods of the subtaxers of the towns shall be made by the chief taxers and by other good men whom they choose so to do, so that their goods be well and lawfully taxed in the same manner as those of others. The taxation of the goods of the chief taxers and of their clerks shall be reserved to the Treasurer and Barons of the Exchequer. And the chief taxers, as soon as they shall have received the presentment of the subtaxers shall cause the fifteenth and tenth to be levied to the use of the King without delay and without doing favour to any man, in the form which is enjoined upon them by the commission. And they shall cause to be made two rolls of the said taxation agreeing in all points, and retain the one by them to levy the taxation and have the other at the Exchequer at the feast of St. Peter's Chains next coming, on which day they shall make their first payment. And be it known that in this taxation of the goods of the commonalty of all the counties there shall be excepted armour, mounts, jewels and robes for knights and gentlemen and their wives, and their vessels of gold and silver and brass, and in cities and boroughs shall be excepted a robe for the man and another for his wife and a bed for both, a ring and a buckle of gold or silver, and a girdle of silk, which they use every day, and also a bowl of silver or of mazer from which they drink. And the goods of lepers, where they are governed by a superior who is a leper, shall not be taxed or taken, and if the lepers be governed by a sound master, their goods shall be taxed like those of others. And be it remembered that from people of counties out of cities, boroughs and the king's demesnes whose goods in all exceed not the value of 10s., nothing shall be demanded or levied; and from the goods of people of cities, boroughs and the king's demesnes, which exceed not the value of 6s. in all, nothing shall be demanded or levied.
2. The Disposition of a Subsidy of Tonnage and Poundage [K.R. Customs Accounts, 159, 4], 1382.