242 UNIVERSITY OF COLORADO STUDIRS 
As, since 1334, the amount which each county had to pay when the 
subsidy was granted remained a fixed sum, it was necessary to gain a 
writ for a reassessment in a case like that of Cumberland. The writ 
which authorized the assessment of 1336 states the same reasons for 
lowering the county total as does the record of the collectors.1 The 
second year of the subsidy witnessed a further decrease, the total being 
£285 19s. 74d., the same reason being assigned for this small amount; 
while the third year brought in only £249 4s. 54d.? With the latter 
year and amount the taxation of Cumberland reached its lowest point, 
and for the remainder of the reign of Edward III and afterward, this 
sum was paid by the county whenever a subsidy was granted by Parliament. 
The case of Cumberland in the years of the rapid decrease is made 
more instructive by the fact that there are preserved in the Public Record 
Office several of the lists made up in the county, giving the amounts 
paid by the wapentakes and liberties. When these are even roughly 
compared they show clearly the direct relation between the forays of 
the Scots and decreased taxation. ‘The northern and central districts, 
as indicated by the decrease in taxation, suffered severely from the raids, 
those most affected being the wapentakes of Eskdale, Cumberland and 
Leath, the liberties of Penrith and of the bishop of Carlisle, and the 
socage and city of Carlisle. The districts below the center, protected 
by the highlands, suffered very little, the best examples being the liberties 
of Cockermuth and Egremont.* It is only natural to expect that after 
Wapentake to Epwarp III | 11 Epwarp III | 12 Epwarp III 
Se a i 3Ss 4G, Seis m ae 
Bablialesiet eid cai s doe ce cantes aie stage Sie diese 54 12 of 32 II 3% Bp eT Ae 
(Gummberland ee we cecctew cea citer ota eer wlaeoerelegeranvensttis 85 13 22 44. 3. 5% 32 5 2% 
faeces elon tose niente a tasers eters te age ekshor eae iaferasloryinheeds I00 17 0 75 0 I 53' 9 0 
Pesiratiitiere ere ceil verehercitels re cccteretrtetsyoe.cuetaretecaiee Ce 717.0 0 42 00 36 00 
ATT cde oeaecs creche tarateysisl catalase) ood! dleitajere bila a: starprendvae le I20 5 10% 79 11 8t 58 12 of 
OGckerranth yes yo Fr aik, o Meee nace cis sek ttabie 20 7 6% 20 00 20 0 0 
Beremiont pe cnecccicriee es tes cateon ten eee ones 30 10 62 39 10 14 35 0 3t 
passing Carlisle the raiding bands should keep to the plains in preference 
to the hills, and the above results seem to bear this out. 
t Fine Roll, No. 138 (12 Edward III), m. 31. The writ is dated 4 March, 12 Edward III. 
2 Ibid., m. 20d. and m. 30. 
3 These rolls are Lay Subsidies, 90/3 (10 Edward III); 90/4 (10 Edward III); 90/6 (11 Edward III); 
90/7 (12 Edward III). 
4 Using the local lists I have made out the following list of typical changes. 
