NATIONAL TAXES 



1 1 88, which was a tax charged on rent, and 

 movables in every parish. 1 This plan of 

 taking fractional parts, from a tenth to a 

 fortieth of movable goods (or their value), 

 was continued throughout the Middle Ages. 

 Sometimes these taxes included the rent of 

 land, but in general outside the towns they 

 were levied on the cattle and crops of the 

 landowners, and in the towns on the capital 

 value of stock-in-trade and chattels. The 

 rate of taxation that became usual was that 

 by which the counties were charged & fifteenth 

 and the towns a tenth of all goods and we 

 observe that the country is so far favoured. 

 In the course of time a fifteenth and tenth 

 meant simply a certain sum which was 

 allocated to the different townships and 

 counties according to old custom. These 

 taxes were supplemented by what were called 

 subsidies, which were intended to take account 

 1 See Dowell's " History of Taxation," vol. iii., pp. 73, 75. 



