During the reign of Richard I, £100 was recognised as a reasonable ‘relief’ (inheritance tax) to be paid by a baron upon his father’s death. However, owing to legal complications, it was often possible for the king to charge considerably more. Dated 1198 (E 372/44).
William de Novo Mercato fined 100 marks, so that the King would receive his reasonable relief, that is to say 100 pounds.
And he owes 80 marks.
The same William fined 100 pounds as relief for the land of his father.
Original translation by Maroula Perisanidi.