DISPOSITION OF THE PENALTIES 129 



would probably cover the total of the penalties imposed 

 under the statutes and levied for the most part from the 

 wage-earning class. As to the second point, it is worth 

 while to quote a few figures from the table; in two cases, 

 the penalties actually equal half the tax, and in seven cases 

 they equal a third, while in others they amount to a quarter 

 or a sixth or a seventh. In the cases where for small dis- 

 tricts within the county there is a basis of comparison be- 

 tween tax and allowances, the results are equally significant. 

 Out of the 135 possible instances, there are 28 in which the 

 double set of figures are in existence, covering 21 counties 

 and divisions of counties, or nearly half of the tax dis- 

 tricts. The limitations of space have forced me to select 

 at random for the appendix only a few districts within the 

 counties; but even these few give some striking results: 

 for example, the village of Bradefeld, Essex, is rated to the 

 15th at 44s. 3d. ob. q., but 40s. is allowed it in penalties, 

 though the estreats to be levied in it amounted to only 

 29s. lod. ;^ Hatton, in Lindsey, is rated to the loth at 

 23s. 2d., and its allowance is 12s. ; - Ravensrod in the East 

 Riding, is rated at lOOs. to the 15th and receives 60s. in al- 

 lowances. * In the original documents (which deserve to 

 be printed in full) such examples can be multiplied inde- 

 finitely, and show clearly that a given small group of tax- 

 payers, who had perhaps been forced to pay exceptionally 

 high wages, might receive full compensation through the 

 lessening of their share of the subsidy. The opportunity 

 was tempting and the utmost advantage was taken of it; 

 for example, the inhabitants of Kingston-on-Hull had ap- 

 parently made out a strong case for their peculiar destitu- 

 tion, for the council allows them the full benefit of all the 

 penalties under the statutes imposed within the limits of the 



■App., 337-338. ^App.,3S0. ^App.,359. 



