152 TAXATION AND FINANCE. 



nothing more than to greater strictness in discovering and 

 assessing those who were liable. 



The subsidy in Coke's time had come to be 70,000, of the 

 tenths and fifteenths 20,000; these being raised by a 

 (nominal) 4^. in the on the rent of land, and 2s. %d. on the 

 income of personal estates. In fact an ancient valuation was 

 taken, and the subsidy, etc. distributed according to custom 

 over the several counties, the commissioners appointed in 

 Parliament being very numerous, and practically acting as a 

 committee, charged with the duty of equitably assessing and 

 collecting this fixed amount. The collectors were allowed a 

 small percentage. The collectors were allowed to make a 

 deduction of 6000 in the aggregate from decayed or im- 

 poverished places, or towns and villages where some great loss 

 had occurred, as for instance a great fire, no infrequent 

 calamity. This, it will be seen from my fourth volume, p. 162, 

 was a practice which began as early as 1433. The border 

 counties were exempt from contribution, at least till the Union 

 of the Crowns, and were afterwards, even under new assess- 

 ments, taxed very lightly. The reason is partly their poverty, 

 partly the charges they were put to in defending the border. 

 The Cinque Ports were also exempted, as they were specially 

 charged with the defence of the narrow seas. The Universities 

 of Oxford and Cambridge, with their colleges, and the two 

 great foundations of Winchester and Eton, were exempted, 

 and apparently those who were engaged in teaching the 

 young elsewhere. A double tax was levied on the personalty 

 of aliens. 



In 1585 Elizabeth procures a subsidy of 6s. in the on 

 the tenths in the king's books, from the clergy, the payment 

 to be spread over three years ; and one entire subsidy and two 

 fifteenths and tenths from the laity, payable in two years. In 

 1587 the clergy grant another subsidy, the laity a subsidy 

 and two -fifteenths and tenths, the sailing of the Armada and its 

 designs now being obvious and imminent. In 1588-9 two 

 subsidies and four fifteenths and tenths are granted. In 1592 



