BOOK VI.

TAXATION DURING THE WARS OF THE

ROSES.

1455-85.

CHAPTER I.

THE CUSTOMS SUBSIDIES OF WOOL, SKINS AND

LEATHER, TUNNAGE ON WINE AND
POUNDAGE ON GOODS.

CHAPTER II.

DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS AND OTHER PROPERTY TAXES.

CHAPTER III.

BENEVOLENCES.

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 Châtillon practically ended the Hundred Years' War, was at the following exceptionally high rates:-From denizens, for wool and woolfells, 21. 3s. 4d.; and for leather, the last, 5l. From strangers, for wool and woolfells, 5l.; and for leather, 5l. 6s. 8d. Tunnage at 3s., with double that rate for sweet wine imported by strangers; and poundage at 1s., with a double ratefor tin exported by strangers.1

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), 1l. 13s. 4d.; and for leather, the last, 31. 6s. 8d. From strangers, for wool and woolfells, 31. 6s. 8d.; and for leather 3l. 13s. 4d. Tunnage was continued at 3s., with a double rate for sweet wine 1 Par. Rolls, v. 228–9.

imported by strangers; and poundage, at 1s., 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 otherwise; showing that, as yet, there was no Book of Rates for the customs.

Richard III. had a life grant of these subsidies, at the rates granted to Edward, from the parliament of 1484, which passed the Act against benevolences.2 And during the wars of the Roses, a period of thirty 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. 508.

2 On the last day of the session, Ibid. vi. 238-40,

CHAPTER II

DIRECT TAXES, INCLUDING FIFTEENTHS AND TENTHS AND OTHER PROPERTY TAXES.

to alter the tax. archers for the

Fifteenths and tenths as settled in 1334 continued. Attempt, in 1463, Failure of the attempt. Grant, in 1472, of 13,000 expedition to France and an 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. 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 confiscating the lands of the vanquished; and a fifth part of the whole of the land of England is said by Fortescue to have passed thus into the hands of Edward IV., at one time or another. The history of direct taxation in this period is chiefly remarkable for the attempts made in 1463 and 1472 to alter, practically, the settlement 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 6,000l. for the relief of decayed towns. The yield of a fifteenth and tenth, with this deduction, may, at this date, be taken at 31,0007.