184 TAXES AND CONTRIBUTIONS. 



Tonnage and poundage were granted by i Mary, stat. 2, 

 cap. 1 8, the act of Edward VI just now referred to being released 

 as regards the subsidy. But in 1555, a subsidy on personalty 

 was granted at the rate of %d. in the pound between $ and 

 10, is. between .10 and 20, and is. ^d. on personalty 

 above this amount. In the case of aliens, the tax was 8^/. 

 under 5, is. between .5 and 10, is. 6d. between 10 and 

 20, and zs. above 20. The tax on land was ten per cent, 

 in the case of natives, and fifteen in the case of aliens, when 

 the value was above 2os. The war with France in 1558 was 

 the apology for a fifteenth and tenth granted then, and a heavy 

 subsidy on the lines of that imposed three years before, but 

 with rates doubled. Persons rated for personalty were not 

 to be rated for realty, and vice versa. 



Tonnage and poundage were granted to Elizabeth by the 

 2Oth chapter of her first act, as was also a subsidy, two 

 fifteenths and two tenths. The tax on personalty amounting 

 to 5 was 2.r. 8</., in portions of is. %d. and is., on aliens 

 3^. <d. and 2s. Lands over 20^. in annual value were taxed 

 at 2s. $d. and is. ^d. in the case of natives, of $s. ^d. and 

 2s. %d. in that of aliens. An identical grant was made by 

 5 Eliz. cap. 31, a single subsidy, a fifteenth and a tenth at about 

 half the above by 8 Eliz. cap. 18, two fifteenths, two tenths, 

 and a single subsidy by 13 Eliz. cap. 27, a similar grant by 

 1 8 Eliz. cap. 23, and another of the same amount by 23 Eliz. 

 cap. 15. These conclude the taxes levied by consent of Parlia- 

 ment during the time comprised in these volumes. 



I have thought it worth while to collect out of the Rolls of 

 Parliament, and the collection of the ancient statutes printed 

 by the authority of Parliament, the several particulars which 

 can be gathered about the financial methods adopted in the 

 period before me. It will be remembered that the principal 

 taxes were direct, and must have been granted with reluctance, 

 though very often the tax was graduated according to the means 

 of the person who paid it, and such a graduation was considered 

 reasonable. 





