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tenth of all moveable goods from the Laity of the City of Batli, 

 as warranted by Letters Patent dated the fourth of March in the 

 aforesaid third year. As the year said to be aforesaid is nowhere 

 given, the date of the document is uncertain, but from internal 

 indications it is attributed to the third year of Richard II. The 

 totals only are given, viz. : — 



For the 10th £13 6 8 



For the half-a-tenth ... 6 13 4 



Total £20 

 It will be noted here that the expression a tenth and half-a- 

 tenth did not mean a fifteenth, about 6J per cent, or a total 

 of £8 17s. Ojd., as without help it might have done, but it 

 actually meant 15 per cent, or a total of £20. The gross value 

 here of the city in 1380 is — £133 6s. 8d., against the same in 

 1340 — £130 10s. 9d. There was yet another plan of taxation 

 called exactly a Poll Tax. Although a little out of chronological 

 order, the result of one of the year 1381, 4, Richard II., may 

 be shortly mentioned. It is entitled — " A View of the Account 

 of John Gregory, John Natton and Robert AVattes, collectors 

 of the Poll Tax of xijd. in the City of Bath on all aged xv. 

 years, true mendicants excepted." Payment appears to have 

 been prompt, as the warrant or order being dated in December, 

 two-thirds of the assessment were paid at Hilary, and the 

 other third at Pentecost. The totals only are given, and in 

 this document only the first payment, viz. — £9 14s. Sd. for the 

 two parts of £14 12s. — the Subsidy from two hundred and 

 ninety-two persons, men and women of the city. 



The preceding notes so far will aid towards a comparison with 

 the next and last example, one for the second year of King 

 Richard II., the one specially intended for notice, and the one of 

 the fullest and greatest interest. It is a Subsidy granted on the 

 accession of Richard in the form of a Poll Tax on the Laity. 

 The rates were graduated and ranged from ten marks for a Duke 



