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The Subsidy (‘relief’) of 12 March 1549
Parliament opened on 4 November 1548. On 12 March 1549 it granted what it termed a ‘relief’ over three years. In fact, the tax was similar to a subsidy, although initially it embraced a poll tax on sheep and a purchase tax on cloth, and never included a tax on income from land.
The relief proved difficult to assess, and in the following year, 1550, the tax on cloths and sheep was repealed and replaced by a further (fourth) year of the subsidy on goods, at the same rates. Individuals with moveable goods worth more than £10 were taxed on them at 12d. per pound if they were native-born and at double this rate if they were foreigners. Aliens with moveable goods worth between 20s. and £10 were also assessed, paying 12d. per pound. Aliens who did not qualify for assessment on moveable goods paid a poll tax of 8d. per head, apart from married women, soldiers and children under 12, who were not liable.
The dates by which assessments were to have been completed were:
20 March 1549 for payment by 6 May 1549;
20 January 1550 for payment by 20 April 1550;
20 January 1551 for payment by 20 April 1551;
20 January 1552 for payment by 20 April 1552.
A book listing the tax commissioners and collectors for the first two payments, and various details of the sums due, is at E.179/281/10, while a book containing the names of some of the collectors is at E.179/281/8.
Source: TNA E179 database.