WINE is mentioned in two assessments only. John Colyn has a cask, valued at 40s. Henry of Leycester (whose assessment is last in the Schedule) has one pipe1 of wine, of the value of two marks, which he has received from Ralph Stacey of Herewyc for sale.' Henry affirms that for this Ralph has been taxed, and therefore that it should not be taxed in his hands. It remains to be seen by inspection of the Roll for Herewyc, whether the said pipe is assessed among the goods of the said Ralph or not; for it is right that our lord the king should have his tax either from Henry or from the said Ralph.'

The total assessment for the borough is 5187. 1s. 4žd.; the total of the fifteenths, 34l. 128. 7d. The number of assessments is about 390; which would give an average value of 17. 68. 6d. for property, and about 1s. 9d. for tax, per head.

1 The pipe contained 126 gallons,

APPENDIX III.

FORM OF ORDINANCE FOR THE TENTH AND SIXTII, GRANTED IN 1322.

PRELIMINARY NOTE.

This form is selected in preference to the form for the 15th and 10th of 1334 as less obscured by contractions. The usual writs appointing taxors, or commissioners, in the different counties of the kingdom were issued, to the following effect--The king to his well beloved and faithful earls, barons, knights, freemen, and the whole commonalty of the county of.... as well within liberties as without, and also to the bailiffs of communes, cities, boroughs, and our ancient demesne in the same county, greeting. Whereas the earls, barons, knights, freemen, and commonalty of the counties of our realm have granted to us a tenth of all moveables which they had at the feast of St. Andrew the Apostle last past, and, in our ancient demesne, a sixth, and the citizens and burgesses of the cities and boroughs of the said counties of the realm, in like manner, a sixth of all the goods which they had on the said feast, lately in a certain treaty had between ourselves and the prelates, magnates, and counties of our kingdom at York; to be collected, levied, and paid into our Exchequer. Then follows the appointment of two knights (named in the writ); who, with the assistance of a clerk to be chosen by them for the purpose, and for whom they are responsible, are to assess and collect

1 A chartered town was sometimes termed a commune, communitas.

Assessment by selected men of

the said tenth in the said county, and the said sixth in the cities, boroughs, and ancient demesne in the said county, as well within liberties as without, according to the form delivered to them under the royal seal, &c. &c. The usual writs for assistance were also issued to the sheriffs of counties; and the following was the form of

The Ordinance for Assessment.

Ceo est la fourme quele les Asseours et Taxours du disme graunte a nostre Seigneur le Roi a Everwyk, au Tretiz eu illoques, le demeyn proscheyn devant la Feste de Seint Martyn, l'an de son regne seszime, par countes, barouns, francs hommes, et les communaltez de tous les countes du roialme, Et ensement du sisme graunte au Roi illoques en totes les cities, burghs, et les auncienes demeignes le Roi du mesme le Roialme, de touz lour biens qe eux averoint le jour de Seint Andreu prochein a venir, deivent garder en meismes les disme et sisme affeer, taxer, cuiller, et lever. C'est a saver qe

Les chiefs Taxours sanz delai facent venir devant eux de chescune cite, burgh, et autre vile du counte, deinz fraunchise et dehors, les plus loials hommes et mielz vanez de meismes the towns, les lux, a tiele noumbre dount les chiefs Taxours puissent

&c.

suffiseament eslire qatre ou sis de chescune ville, ou plus si mester feit, a lour discrecion, par lesqueux la dite taxacion et ce qe a ce appent a faire mielz purra estre faite et acomplie.

Et quant il averont tieux eslutz, adonques les facent jurer sur Seintes Evangeles, seit a saver ceux de chescune ville par eux, qe ceux issi juretz loialment et pleinement enquerront queux biens chescun de meismes les villes avoit le jour de Seint Andreu avant dit, en meson et dehors, ou q'il fuissent, saunz nul desporter, sur greve forfeture. Et touz ceux biens, ou q'il seient devenuz depuys en cea par vente ou en autre manere, loialment taxerount solom lour vereie value; sauve les choses desoutz forprises en ceste forme.

Et les frount enbrever et mettre en roule endente tut pleinement, le plus en haste q'il purrent, et liverer as chiefs taxours l'une partie desoutz leur seals, et reprendre devers eux l'autre partie desouz les seals des chiefs taxours.

Et quant les chiefs taxours averont rescu en tiel manere les endentures de ceux qe serront juretz a taxer en citez, burghs, et autres villes, mesmes les chiefs taxours loialment et peniblement examinent celes endentures; et si eux entendent q'il eit aucune defaute, ceux tantost l'adressent, issi qe rein seit concelee, ne pur doun ne pur reguard de persone meyns taxe qe reson demande.

taxors to be sur

Et voet le Roi, qe les chiefs taxours ailent de hundred Chief en hundred, et de vile en ville, la ou mester serra, a surveer et enquere qe les souztaxours en les meismes viles eient veyors. pleynement taxe, et a eux presente les biens de chescun, et s'il troessent rien concele, meintenaunt l'adressent et facent asavoir au Tresorer et as Barons de l'Escheker les nouns de ceux qe issint auront trespassez, et la manere de lour mesprise.

Et la taxacion des biens des souztaxours des viles soit faite par les chiefs taxours, et par autres prodes hommes qe eux eslirront a ce faire, issi qe les biens de ceux seient taxez bien et loialment, en mesme manere qe les autres.

La taxacion des biens as chiefs taxours, et de lour clers,

soit reserve au Tresorer et Barons de l'Escheqir.

Et les chiefs taxours, si tost com il averont receu pre- Collection. sentement des souztaxours, facent lever les disme et sisme a

of assess

ment.

l'oeps le Roi, sans delai, et sans desport faire a nuli, en la fourme qe enjoint lour est par commission. Et facent faire Schedule deux roules de la dite taxacion, acordanz en touz pointz; et retiegnent l'un devers eux, pur lever la taxacion, et l'autre eient a l'Escheqier a lendemein de la cluse Pasqe proschein a venir, a quel jour il frount lour primer paie.

Et fait a savoir, qe des propres biens les Prelatz, et des Religious, et des autres clercs, lesqueux biens sount issauntz des temporautez qe sount annex a lour eglises, rien ne seit fet, tan que le Roi eit autrement ordene. Nequedent, si

men:

Prelat, homme de Religion, ou autre clerk, eit terre ou tenement de heritage, ou de purchaz, ou a ferme, ou en noun de garde, ou par eschete ou eu autre manere, seit taxacion faite de touz les biens qe lour furent en meismes les lutz, le jour de Seint Andreu avantdit, en la fourme qe ceste taxacion se fra des biens des lays.

Exemp- Et set assavoir qe en ceste taxacion des biens de la comtions for munalte de touz les countes, serrount forpris armure, mon(1) knights and gentle- ture, joeux, et robes as chivalers, et as gentyshommes, et a lour femes, et lour vessele d'or, d'argent et d'arrein. Et en (2) citizens citez, et en burgs, soient forpris une robe pur le homme, et un autre pur la femme, et un lyt pur ambdeux, un anel, et un fermail d'or ou d'argent, et un cent de seye q'il usent touz les jours, et ausi un hanap d'argent ou de mazre, dount il beyvent.

and bur

gesses:

(3) the

poor.

Et les biens de meseaux, la ou il sount governez par soveregn messeal, ne seient taxez, ne prises. Et s'il seient meseaux governez par meistre seyn, soeint lour biens taxez come des autres.

Et fait a remembrer qe les biens des gentz des countez hors des cites, burghs et demeyns le Roi, q'en tut ne passent la value de dis souldz, ne seit rien demande ne leve; ne des biens des gentz des citez, burghs, ne demeignes le Roi, qe ne passent la value de sys souldz en tut, rein de seit demande, ne leve. See Par. Rolls, i. 457.

The form of ordinance for the assessment of the 15th and 10th, in 1334, is practically the same as that above given. See Par. Rolls, ii. 447. After 1334 the method of taxation by grants of fractional parts of moveables was, in effect, superseded by a system of grants of established sums of money charged on the different counties and towns, and levied therein by self-assessment, only nominally 'fifteenths and tenths.'