DISPOSITION OF THE PENALTIES 127 



failed to go to the communities, but the fact that so many 

 of the collectors thought it worth while to try to evade the 

 elaborate system of accounting and that, until 1362, the ex- 

 chequer continued its efforts with persistent energy, show.'- 

 clearly that the sums were considered important. 



(c) A comparison of the amount of the penalties with thai 

 of the tax. — In studying the subsidy of 1348, it was dis- 

 appointing to find no way of discovering the amounts of the 

 penalties that were actually allowed toward the tax,^ bul 

 in the case of the subsidy of 1352, there is fortunately de- 

 finite information. Although the lack of knowledge of the 

 sum of arrears ^ prevents an absolutely accurate estimate of 

 the total amount of penalties imposed under the statutes 

 during this period, there are in existence sufficient data for 

 a fairly correct calculation as to the sums actually distri- 

 buted to the communities as allowances, and it is possible, 

 therefore, to gauge the measure of success of the scheme 

 from the point of view of the taxpayers. The authoritative 

 figures for the total sum of allowances obtained by each 

 county are recorded in the enrolled subsidy accounts, * and 

 can, therefore, be compared directly with the total tax. The 

 table in the appendix ^ gives the result of this comparison, 

 but it is to be borne in mind that occasionally such accounts 

 have been falsified, notably in the cases of Yorkshire and 

 of Surrey, where by the ruling as to the arrears, the penal- 

 ties would go not to the communities but to the crown.'' 



The tax was levied in 45 districts : in T,y counties, — 

 Yorkshire and Lincolnshire with three divisions each, — and 



^Page 104. 



- Cf. two preceding sections, p. 119 and pp. 126-127. 



* Penalties not accounted for in time to appear on the enrolled ac- 

 counts of the final j'car of the subsidy must be classed as arrears. 



* 315-321. "Cr. pp. 123-124. 



