I20 ENFORCEMENT OF THE ST A TUTES OF LABO URERS 



Having thus outlined the main features of the working 

 of the commons' scheme to lessen the pressure of taxa- 

 tion, it is necessary to examine the attempts made by the 

 collectors to defraud the taxpayers of the relief held out to 

 them, and then to endeavor to form an estimate of the net 

 gains accruing to the community in the shape of allowances. 



(b) Emhezslement by collectors. — Owing to the asser- 

 tion by the crown of its rights to the arrears of penalties, 

 the communities, as has been shown/ were often deprived 

 of their share of allowances by mere remissness on the part 

 of som.e official or by delays that, from the nature of the 

 case, were inevitable ; it will now appear that they also suf- 

 fered considerable losses from peculation on the part of the 

 collectors. The justices, having to do only with estreats, 

 had few opportunities for misappropriation,- but the col- 

 lectors, through whose hands the money actually passed, 

 tried various methods of keeping it for their own uses. In 

 view of the thorough system for checking the accounts of 

 the penalties, it is strange that they should have expected to 

 escape detection; it seems almost as if they reasoned that, 

 with the prompt payment of the full amount of the tax, the 

 crown's income from the subsidy would not be diminished 

 by the embezzlement of the penalties and that, therefore, 

 the exchequer would not consider it worth while to bring 

 actions against them. They had, however, failed to count 

 on the eagerness of the taxpayers to secure their quota of 

 allowances, and on the determination of the exchequer to 

 claim all penalties not actually turned over to the communi- 

 ties during the running of the subsidy.^ 



^See p. ii6. 



*For a few instances on the part of the justices, cf. pt. i, ch. ii, s. 7; 

 in comparison with the large number of justices appointed only a small 

 number have been proved corrupt, but of course there may have been 

 undetected offenses. 



^See pp. 118-119. 



