Taxation under the early Tudors, 1485-1547

Cover -- Contents -- List of Tables and Figures -- Preface -- List of Abbreviations -- 1 Introduction -- Scope of the Study -- The General Nature and Incidence of the Taxes -- Parliamentary Taxation and National Finance -- Parliamentary Taxation and the Redress of Grievances -- 2 Parliament -- Taxation and the Summons of Parliament -- The Case for Taxation: the Preambles -- Parliamentary Opposition -- The Evolution of a Money Bill -- Drafts and amendments -- Commons and Lords -- Indenture and statute: assent -- 3 The Fifteenth and Tenth -- The Historical Background -- The Levying of the Tax -- The appointment of the collectors -- The charges on the vills -- The delegation of powers within the vill -- Local assessment -- Local collection -- The collectors and the problems of collection -- Opposition to distress: rescues -- Opposition to distress: actions at law -- Collective responsibility: unhelpful colleagues -- The costs of collection -- The time available for collection -- Unpopularity of office: limitations and exemptions -- Exemptions from Liability to the Fifteenth and Tenth -- Exemption by status -- Exemption by custom -- Exemption by statute -- Exemption by petition to the Barons of the Exchequer -- Exemption by prerogative grant -- Summary -- 4 The Evolution of the Directly Assessed Subsidy -- The Fifteenth-Century Background -- The Poll Tax on Aliens of 1488 -- The Subsidy of 1489: Failure -- The Compromise Forms of 1497 and 1504 -- The Attainment of the Final Form of the Directly Assessed Subsidy -- The subsidy of 1513 -- The subsidies of 1514, 1515 and 1516 -- The subsidy act of 1523 and after -- 5 The Directly Assessed Subsidies 1513-47 -- The General Administration of the Subsidies -- Special commissions -- Exemption and division -- Ministerial control over the commissioners -- Assessment -- What was assessed? -- Minimum qualifications -- Rates of payment -- Increased rates of payment -- Exemptions from liability to the subsidies -- Assessment rules -- The procedure of assessment -- The timing of the assessments -- Collection of the Money -- Local collection: the petty collectors -- The high collectors -- The time allowed for collection -- Legal tender -- Transferred liability to payment -- Difficulties arising during collection -- Certification -- The Time Allowed for Levy of the Subsidies -- Anticipations -- The Efficiency of the Administration of the Subsidies -- Efficiency in the certification of assessments -- The accuracy of the assessments -- 6 The Procedure and the Records of the Exchequer -- The Exchequer of Receipt -- Payment by assignment -- Exchequer terms and payment dates -- The Exchequer of Account -- The summons to account -- The death of a collector -- Appearance at the Exchequer: attornies -- The procedure of account -- Debts upon accounts -- Enrolment of debts on the Pipe Rolls -- 7 The Yields of the Taxes -- 8 The Efficiency of the Collection of the Taxes -- Speed of Payment -- Speed of Account at the Exchequer -- Defaults by the Collectors -- The Efficacy of the Forms of Process out of the Exchequer -- Popular Opposition to Parliamentary Taxation -- 9 Taxation and the Political Limits of the Tudor State -- T$13212.