An Experiment in Taxation: The English Parish Subsidy of 1371

Speculum 63 (1):58-82 (1988)
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Abstract

In 1371 Edward III appealed to Parliament for a grant of taxation in order to support the war recently reopened against the French. The resulting lay subsidy, levied in each parish throughout the country and designed to contribute a total of £50,000 to the royal coffers, marked a change in the taxation procedures used in England since the 1330s and opened a period of experimentation which was to culminate in the three poll taxes of 1377, 1379, and 1380. It has long been appreciated that the dramatic increase in royal financial demands in the 1370s, coinciding with the decline of English fortunes on the Continent, produced widespread disaffection in the country, which manifested itself in the Good Parliament of 1376 and the Peasants' Revolt of 1381. The 1371 Parliament and the tax which it granted therefore have much to tell us about the attitudes of political society in England to the military and domestic policies of the Crown during Edward III's last years

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