DOCUMENTS, LISTS AND TABLES 313 ■-i' 



Hunter's Inventories, printed in R. D. K., ii, app. ii, 165- 

 167, iii, app. ii, 99, show some instances for the grant of 1352 

 where the penahies under the statutes of labourers are noted 

 as "allowances,'' and the "Descriptive Slips" show more such 

 instances ; but an exhaustive examination of this whole series 

 revealed many more occasions where the penalties are recorded 

 in the accounts, or at least referred to, than is indicated either 

 by Hunter or by the " Descriptive Slips." Further, in many 

 cases where the heading of the original account is torn away 

 and the date and the names of the collectors thus destroyed, 

 the makers of the " Descriptive Slips " have been able to 

 assign the account to a given subsidy only by the nature of the 

 grant or by the character of the handwriting. It is possible, 

 however, by noting references to the application of penalties 

 and by a comparison with the totals of penalties given in En- 

 rolled Subsidies to date the account with absolute correctness. 

 This series also includes many subsidiary documents, such as 

 writs and receipts for the payment of justices' wages, as well 

 as memoranda of the apportionment of the penalties. 



There have been references by various modern writers to the 

 disposition of the penalties ; ^ but, except by Hunter, these ac- 

 counts do not seem to have been thoroughly examined until 

 Mr. J. F. Willard, while working on methods of taxation in 

 the fourteenth century, went through this whole series some 

 months before I reached London. He had himself intended to 

 print some of these accounts, but with great generosity he has 

 allowed me to use them instead, and has lent me his figures 

 with which to check mine. 



In the following pages I give a table, based on Enrolled 

 Subsidies, 14, of the totals of both tax and penalties, county 

 by county, supplemented by information from Lay Subsidies. 

 I also print a series of extracts from all the original accounts 

 in Lay Subsidies and in Accounts, Exchequer, K. R., where a 

 detailed comparison of the tax and penalties district by dis- 



'Gasquet, Great Pestilence, quoted pt. i, ch. iii, s. i, B, a and b; 

 Powell, East Anglia Rising, 2; Stubbs, Const. Hist., ii, 434. 



