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Parliamentary taxes on personal property, 1290 to 1334: a study in mediæval English financial administration
James F. Willard-
Frontmatter
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List of Abbreviations (page x)
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Introduction (page 3)
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CHAPTER I The Grant of the Taxes (page 9)
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1. A Brief Survey of the Taxes upon Movables, 1290-1334 (page 9)
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2. The Assemblies That Granted the Taxes (page 13)
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3. Purposes for Which the Taxes Were Granted (page 18)
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4. Crown Possessions Not Subject to Parliamentary Taxation (page 26)
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CHAPTER II Appointment of Taxers and Collectors (page 33)
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1. The Commissions to the Taxers and Collectors (page 33)
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2. Districts to Which Men Were Assigned and the Persons Selected to Serve (page 39)
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3. Taking of Oaths and Delievery of Commissions and Instructions (page 45)
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4. Assistance and Supervision (page 51)
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CHAPTER III The Machinery and Records of Assessment (page 54)
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1. The Machinery of Assessment (page 54)
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2. The Observance of Instructions (page 59)
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3. Local Rolls of Assessment (page 64)
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4. Supervision of the Work of the Local Assessors and the County Rolls (page 68)
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CHAPTER IV Movables Assessed and Exempt (page 73)
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1. The Movables Assessed (page 73)
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2. Movables Officially Exempt (page 77)
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3. The Worth of Rural Assessment Rolls as Descriptions of Holdings of Property (page 81)
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4. The Worth of Urban Assessment Rolls as Descriptions of Holdings of Property (page 85)
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CHAPTER V Exemptions in the 'Form' of the Taxation (page 87)
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1. The Taxable Minimum (page 87)
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2. The Clause Relating to Lepers (page 92)
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3. The Position of the Clergy: Definitions and Principles (page 93)
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4. Church Property and Lay Taxes, 1290-1306 (page 96)
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5. Church Property and Lay Taxes, 1307-1334 (page 102)
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CHAPTER VI Special Exemptions and Compositions (page 110)
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1. Introduction (page 110)
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2. Men Serving in Gascony and Wales (page 111)
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3. The Men of the Five Ports (page 114)
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4. The Moneyers of London and Canterbury (page 117)
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5. The Stannary Men (page 118)
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6. Individuals (page 120)
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7. Counties, Vills, and Towns (page 122)
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8. Religious Houses and Hospitals (page 125)
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9. Manors in the Hands of the King, Queen, and Prince of Wales (page 127)
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10. Compositions (page 129)
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CHAPTER VII Side Lights on the Assessment (page 138)
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1. Conventional Valuation (page 138)
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2. The Nature of the Tax-Charges (page 141)
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3. Some Mistakes Made by the Assessors (page 148)
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4. Rolls Returned to Be Emended (page 156)
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5. The People Whose Goods Were Assessed (page 162)
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6. Popular Opposition to the Assessment and Dilatory Sub-Taxers (page 170)
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7. Population and the Tax Rolls (page 174)
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CHAPTER VIII The Collection of the Taxes (page 183)
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1. The Machinery of Collection (page 183)
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2. The Machinery of Operation (page 188)
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3. Difficulties of the Collectors (page 195)
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4. Allowance to the Chief Taxers for Expenses (page 197)
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5. Additional Remuneration and Corrupt Practice (page 205)
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6. Investigation of Corrupt Practice and Trial of Offenders (page 219)
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CHAPTER IX Drafts upon the Taxers and Collectors (page 230)
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1. General Matters (page 230)
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2. Assignments under the Seal of the Exchequer (page 233)
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3. Drafts under the Great Seal (page 241)
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4. Drafts under the Privy Seal (page 246)
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CHAPTER X The Collectors at the Receipt of the Exchequer (page 250)
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1. The Receipt of the Exchequer (page 250)
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2. Payments in Cash at the Receipt (page 258)
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3. Presentation of Writs and Receipts by the Collectors (page 261)
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4. The Receipt and the Writ and Tally System (page 269)
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CHAPTER XI The Collectors at the Upper Exchequer: The View of Account (page 276)
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1. The Stages of the Accounting (page 276)
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2. The Appearance of the Collectors at the Exchequer of Account (page 277)
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3. The View of Account (page 285)
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4. What the Collectors Proffered at the Exchequer (page 292)
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5. Tardy Taxers and Collectors (page 294)
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6. Days Given and Respites (page 303)
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CHAPTER XII The Final Accounting (page 308)
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1. The Steps in the Final Accounting (page 308)
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2. Appearance in Person or by Attorney (page 309)
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3. The Records of the Final Accounting (page 313)
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4. The Final Accounting (page 321)
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5. The Collection of Arrears (page 335)
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6. The Income from the Taxes (page 343)
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Journal Abbreviation | Label | URL |
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SP | 10.4 (Oct. 1935): 442-443 | http://www.jstor.org/stable/2846784 |
ENHR | 51.201 (Jan. 1936): 131-133 | http://www.jstor.org/stable/552775 |
AHR | 41.3 (Apr. 1936): 525-527 | http://www.jstor.org/stable/1839873 |
EC | 3.11 (Aug. 1936): 338-339 | http://www.jstor.org/stable/2549229 |
EHR | 6.1 (Oct. 1935): 117 | http://www.jstor.org/stable/2590049 |