Subsidy rolls are records of taxation in England made between the 12th and 17th centuries. They are often valuable sources of historical information.
The lists are arranged by county, and the description of each document indicates the area covered, usually by hundred or wapentake. The 1332 subsidy was the first for which many assessments survive. It was primarily confined to prosperous householders. The poll tax returns of 1378–80, which in theory covered all male adults except the itinerant and the very poor, give occupations and the relationships between members of the household. The subsidies of 1532–1535 again covered extensively the householders of middling and higher status. [1]
The best known surviving assessments are probably the hearth tax returns from 1662–1674, which give the names of householders and number of hearths for which they were responsible. County volumes of liable householders have been published by the British Record Society.
Records of many other taxes are listed in Jurkowski, Smith & Crook (1998). [2]
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Domesday Book – the Middle English spelling of "Doomsday Book" – is a manuscript record of the "Great Survey" of much of England and parts of Wales completed in 1086 by order of William I, known as William the Conqueror. Domesday has long been associated with the Latin phrase Domus Dei, meaning "House of God". The manuscript is also known by the Latin name Liber de Wintonia, meaning "Book of Winchester". The Anglo-Saxon Chronicle states that in 1085 the king sent his agents to survey every shire in England, to list his holdings and calculate the dues owed to him.
A hearth is the place in a home where a fire is or was traditionally kept for home heating and for cooking, usually constituted by at least a horizontal hearthstone and often enclosed to varying degrees by any combination of reredos, fireplace, oven, smoke hood, or chimney. Hearths are usually composed of masonry such as brick or stone. For centuries, the hearth was such an integral part of a home, usually its central and most important feature, that the concept has been generalized to refer to a homeplace or household, as in the terms "hearth and home" and "keep the home fires burning". In the modern era, since the advent of central heating, hearths are usually less central to most people's daily life because the heating of the home is instead done by a furnace or a heating stove, and cooking is instead done with a kitchen stove/range alongside other home appliances; thus many homes built in the 20th and 21st centuries do not have hearths. Nonetheless, many homes still have hearths, which still help serve the purposes of warmth, cooking, and comfort.
A subsidy or government incentive is a form of financial aid or support extended to an economic sector generally with the aim of promoting economic and social policy. Although commonly extended from the government, the term subsidy can relate to any type of support – for example from NGOs or as implicit subsidies. Subsidies come in various forms including: direct and indirect.
Window tax was a property tax based on the number of windows in a house. It was a significant social, cultural, and architectural force in England, France, and Ireland during the 18th and 19th centuries. To avoid the tax, some houses from the period can be seen to have bricked-up window-spaces. In England and Wales it was introduced in 1696 and was repealed 155 years later, in 1851. In France it was established in 1798 and was repealed in 1926. Scotland had window tax from 1748 until 1798.
Allerton Hall is in Clarke's Gardens, Allerton, Liverpool, Merseyside, England. It is recorded in the National Heritage List for England as a designated Grade II* listed building.
The hide was an English unit of land measurement originally intended to represent the amount of land sufficient to support a household. It was traditionally taken to be 120 acres, but was in fact a measure of value and tax assessment, including obligations for food-rent, maintenance and repair of bridges and fortifications, manpower for the army, and (eventually) the geld land tax. The hide's method of calculation is now obscure: different properties with the same hidage could vary greatly in extent even in the same county. Following the Norman Conquest of England, the hidage assessments were recorded in the Domesday Book of 1086, and there was a tendency for land producing £1 of income per year to be assessed at 1 hide. The Norman kings continued to use the unit for their tax assessments until the end of the 12th century.
Ampney Crucis is a village and civil parish in the Cotswolds, part of the Cotswold District of Gloucestershire, England.
The history of the English fiscal system affords the best known example of continuous financial development in terms of both institutions and methods. Although periods of great upheaval occurred from the time of the Norman Conquest to the beginning of the 20th century, the line of connection is almost entirely unbroken. Perhaps the most revolutionary changes occurred in the 17th century as a result of the Civil War and, later, the Glorious Revolution of 1688; though even then there was no real breach of continuity.
Harwood is a suburb to the north-northeast of Bolton, Greater Manchester, bordering Bury in North West England. Harwood is also part of the historic county of Lancashire.
A hearth tax was a property tax in certain countries during the medieval and early modern period, levied on each hearth, thus by proxy on wealth. It was calculated based on the number of hearths, or fireplaces, within a municipal area and is considered among the first types of progressive tax.
Spernall is a remote village 4 miles (6.4 km) north of Alcester in the parish of Oldberrow, Morton Bagot, and Spernall, in the Stratford-on-Avon District of Warwickshire, England. In the 2001 Census it had a population of 153. It is situated on the banks of the small River Arrow, the name meaning Spera's border. Early forms of the name are Spernore. and Spernoure in the 1327 Subsidy Roll. The village consists only of the church and rectory and a few scattered farms and cottages. At some time between 1195 and 1361 the parish was largely depopulated by pestilence, so that many of the villein tenements, which had hitherto accounted for almost the whole population, came into the hands of freemen. This may well refer to the Black Death; the priest at Spernall, Nicholas atte Yate, died in 1349 and there was another institution in 1351. In the 17th century the population seems to have mainly consisted of substantial farmers, for in 1625 it is described as a place with 'few or no poor at all in it and many wealthy inhabitants', and the Hearth Tax returns (1662–74) show the high average of about 2.5 hearths per house. By 1696, there were only two yeomen with an estate of £10 a year or more.
Tregarden is a Grade II* listed large house built by the Barrett family in the late 16th century in the parish of St Mabyn, Cornwall, England.
The lost village of Canons Ashby is located in ground to the north of Canons Ashby House in the English county of Northamptonshire. Today there is still a small village around the house but this is located away from the original settlement, since the original settlement is now just field occupied by a herd of cows.
Ascebi is the name of the medieval village that is the lost settlement, Canons Ashby itself is currently not lost at all and people can easily find it on any map.
Tusmore is a settlement about 5+1⁄2 miles (9 km) north of Bicester in Oxfordshire. It is the location of the Tusmore country house and estate.
Andrew Wareham is a British historian who has written numerous books and articles on Anglo-Saxon history, Anglo-Norman history and the Hearth Tax. He is currently employed as a reader in the department of humanities at Roehampton University, London.
The two-volume Return of Owners of Land, 1873 is the first complete picture of the distribution of land in Great Britain since the 1086 Domesday Book. The 1873 Return is sometimes called the "Modern Domesday". It arose from the desire of the Victorian governing landed classes, many of whom sat in the House of Lords, to counter rising public clamour about what was considered the monopoly of land.
The hall house is a type of vernacular house traditional in many parts of England, Wales, Ireland and lowland Scotland, as well as northern Europe, during the Middle Ages, centring on a hall. Usually timber-framed, some high status examples were built in stone.
Pierrepont House was the home of the Pierrepont family located on what is now Stoney Street, Nottingham.