28 POLL TAX ACCOUNT FOR CORNWALL, A.D. 1377. 
during each term, and of estimating its effect upon the national - 
resources during the period of seventy years.* : 
It has frequently been lamented by statisticians that we have 
no earlier data from which to draw deductions. Such is the case 
as regards direct information, but a document which we have 
recently found in the Public Record Office affords, so far as the 
County of Cornwall is concerned, the means of ascertaining, with 
close approximation to the truth, what was the number of the 
people, as well of the entire County and of each of the Hundreds, 
as also of each Parish in most of the latter, inthe year 1377. This 
is an account of a Poll Taxt which was granted in the 5lst 
Edward III, for the maintenance of the war with France and for 
the defence of the realm. It was assessed at four pence for every 
lay person, both male and female, exceeding the age of fourteen 
years, non-fraudulent beggars only excepted. Certain persons 
were appointed Collectors for the whole kingdom, who appointed 
the Constables of every parish, or two honest parishioners, to collect 
the tax and return the amount to them by Indenture{ upon oath, 
* It was hoped when this paper was written that before it was printed 
the result of the Census of 1871 would have been arrived at, in which case 
the numbers and computations would have been based thereon. We regret 
to say, however, that at the time of going to press the enumeration for 
Cornwall has not been completed. 
+ A Poll Tax was never popular, and was resorted to in cases of urgency 
only. This is the earliest of which we have any knowledge. A similar one 
was granted five years afterwards (4 Rich. II), which imposed a payment of 
three groats upon every male and female above 15 years of age, beggars 
excepted. It was found so oppressive upon the poor that it met with con- 
siderable resistance, and was obliged to be modified, and in some measure 
graduated according to the means of the people. A rich man was not to 
pay more than 60 groats for himself and his wife, and a poor man not to 
pay less than one groat; labourers and servants to pay according to their 
circumstances. (Rolls of Parl. iii, 90). i 
As late as the year 1641, upon the assembling of what is called ‘the 
Long Parliament,” an Act was passed for levying a Poll Tax for the purpose 
of paying off and disbanding the armies. Curiously enough this was based 
upon the same principle which governed that of 4th Rich. II, to which 
reference was made in the proceedings. Graduated rates were fixed, extend- 
ing, in great detail, to all ranks and conditions of men. It was enacted that 
a Duke should pay £100, a Marquis £80, and so on down to ds. “for any 
one who can dispend £20 a year.”—All other persons above 16, such as 
receive alms only excepted, 6d. a head. Recusants double in all. (Parl. 
History, Vol. ix, p. 376). 
t Many of these Indentures continue in existence, as we shall presently 
gee; some, it is true, in a very faded condition, others as bright and clear as 
when written, and all have their seals appended. We give one as a speci- 
men: 
