^{page 167 note 1} During the fourteenth century the clergy granted taxes in convocation and there was a separation between clerical and lay subsidies. Yet, even then, they were taxed with the laymen for personal property upon temporal lands acquired since 20 Edward I, the date of the taxation of Pope Nicholas IV.

^{page 168 note 1} A fifteenth (1225), a fortieth (1232), a thirtieth (1237), and a twentieth (1270).

^{page 168 note 2} A fifteenth (1275), a thirtieth (1283), a fifteenth (1290), a tenth and sixth (1294), an eleventh and seventh (1295), a twelfth and eighth (1296), a ninth (1297), a fifteenth (1301), and a thirtieth and twentieth (1306).

^{page 169 note 1} A twentieth and fifteenth (1307), a twenty-fifth (1309), a twentieth and fifteenth (1313), a twentieth and fifteenth (1315), a sixteenth and fifteenth (1316), an eighteenth and twelfth (1319), and a tenth and sixth (1322).

^{page 169 note 2} Rotuli Parliamentorum, ii. 447–448.Google Scholar

^{page 169 note 3} Fine Roll, No. 136 (10 Edward III), m. 17Google Scholar. The writs are dated April 7, 1336.

^{page 171 note 1} The formal instructions to the collectors may be found in Vincent, , Lancashire Lay Subsidies, i. 177–178Google Scholar (1290), 181–182 (1294), 188 (1295), 192 (1296).

^{page 171 note 2} The instructions may be found in Palgrave, , Parliamentary Writs, i. 62–63Google Scholar (1297), 105 (1301), 179 (1306); ibid. II. ii. 15–16 (1307), 39 (1309), 117–118 (1313), 163, 164–165 (1316), 213 (1319), 279–280 (1322); Rot. Parl. ii. 426–427Google Scholar (1327), 447 (1332). The instructions of the year 1315 are found on L.T.R. Originalia Roll, No. 75 (8 Edward II), mm. 29, 30.Google Scholar

^{page 172 note 1} The practice in Sussex may be investigated in Sussex Record Society, volume x.Google Scholar; for Shropshire see Shropshire Arch. and Nat. Hist. Society Trans. 2nd Series, i. 129–200Google Scholar, iv. 287–338 etc.; for Berkshire see Exchequer Lay Subsidy (1327)Google Scholar; and for Somersetshire, see Somerset Record Society, volume iiiGoogle Scholar. All of these examples are from rolls of the subsidy of 1327.

^{page 172 note 2} The directions as to the minimum amount of goods to be taxed and the goods excused from taxation are found in the instructions referred to above.

^{page 172 note 3} Since this paper was read I have found that in 1301 only the goods belonging to the knights, gentlemen and their wives, as described in this paragraph, were exempted. There was no list of exempted goods of the men of the cities. K. R. Memoranda Roll, No. 75 (30 Edward I), m. 11d.

^{page 173 note 1} The following is the usual form, the example being taken from the assessment roll of Dunton, Bucks, for the tax of 1327: ‘Henricus Mauntel habet in bonis ii. affros precii x s., ii. boves precii xii s., ii. vaccas precii x s., ii. quartaria frumenti precii v s., iii. quartaria avene precii iiii s., Summa xli s. Inde xx^a ii s., ob'. qa.’

^{page 174 note 1} Examples of the oath of the assessors may be found in Palgrave, , Parl. Writs, i. 24, 63, 105.Google Scholar

^{page 175 note 1} Yorkshire Archæological Society, Record Series, xviGoogle Scholar. There are many local assessment lists preserved in the Public Record Office, e.g. Exchequer Lay Subsidies, (Hereford, 1295)Google Scholar, (Bedfordshire, 1297), (Kent, 1301), (Essex, 1309) etc.

^{page 175 note 2} Rot. Parl. i. 228–238, 243–264.Google Scholar

^{page 177 note 1} Patent Rolls, Henry III, i. 560–561.Google Scholar

^{page 177 note 2} Palgrave, , Parl. Writs, i. 12.Google Scholar

^{page 177 note 3} Since the above was read I have examined the article of MrTait, James on ‘Waynagium and Contenementum’ in the English Historical Review, xxvii. 720–728Google Scholar. It would appear that the custom I have described had a broader basis than I have given it, for the same practice seems to have been used with respect to amercements.

^{page 179 note 1} Yorkshire Arch. Soc., Record Series, xvi. 6–8Google Scholar, Horton, ; 51–52Google Scholar, Wistan, ; 52Google Scholar, Waddeworth, ; 52, Rawmarsh.Google Scholar

^{page 179 note 2} Exchequer Lay Subsidies,

^{page 180 note 1} Yorkshire Arch. Soc., Record Series, xvi.Google Scholar, Introduction, xxiii.

^{page 181 note 1} William Salt Arch. Society, Collections, vii. 197Google Scholar, Marston, ; 235–236Google Scholar, Lichfield, ; 201Google Scholar, Parva Sandon.

^{page 181 note 2} Exchequer Lay Subsidy . One way of getting rid of the farthings and halfpence was frankly to round out the charges to pence. In Somerdenne, Kent, in 1301, the charges which ran out to halfpence and farthings are changed on the roll to pence. Thus 10¾d. is made to read 11d. and so on. Exchequer Lay Subsidy

^{page 182 note 1} Somerset Record Society, iii. 93, 104, 129, 204.Google Scholar

^{page 182 note 2} Sussex Record Society, x. 66–67, 152, 227.Google Scholar

^{page 183 note 1} Merton College MSS. 5531Google Scholar (1297–1298), 5544 (1313–1314), 5546 (1316–1317), 5564 (1332–1333).

^{page 183 note 2} Ibid. 5857 (1332–1333).

^{page 184 note 1} See ibid. 5569 (1337–1338), 5574 (1344–1345), 5575 (1345–1346) these being rolls for Cheddington. The Cuxham rolls in which payments of taxes are mentioned are ibid. 5863 (1337–1338), 5864 (1338–1339), 5865 (1339–1340), 5870 (1344–1345), etc.

^{page 186 note 1} C.P.R. 1272–1281, 183.Google Scholar

^{page 186 note 2} Palgrave, , Parl. Writs, II. ii. App. 79.Google Scholar

^{page 186 note 3} C.C.R. 1323–1327, 74–75.Google Scholar

^{page 187 note 1} C.C.R. 1272–1279, 250–251 (1275)Google Scholar; L.T.R. Memoranda Roll, No. 69 (26 Edward I), m. 39d (1297); C.P.R. 1301–1307, 2 (1301)Google Scholar; K.R. Memoranda Roll, No. 104 (2 Edward III), m. 6 (1327).Google Scholar

^{page 187 note 2} L.T.R. Memoranda Roll, No. 80 (3 Edward II), m. 18.Google Scholar

^{page 187 note 3} K.R. Memoranda Roll, No. 112 (10 Edward III), m. 104.Google Scholar

^{page 188 note 1} K.R. Memoranda Roll, No. 112 (10 Edward III), m. 143Google Scholar. The acquittances may be found in Exchequer Lay Subsidy and the county roll is ibid.