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In the parliament which opened on 13 November a split-rate tax on moveable goods was voted to Edward I, in aid of his war in France to recover Gascony. An eleventh, to be levied in rural areas, was granted by the earls, barons, knights, etc., and a seventh, to be assessed and collected in towns, was granted by the citizens, burgesses and others of the royal demesne, cities and boroughs. The tax was to be paid in two equal instalments, at the feast of the Purification (2 February 1296) and at Pentecost (13 May 1296). Commissioners to levy the tax were appointed in each county on 4 December 1295. The assessment was to be made on the basis of goods held on 29 September 1295 (see E 179/135/2).
p> Goods exempt from taxation were as in 1290, with the addition of treasure. The minimum amount of property taxable for the eleventh was 11s., and for the seventh, 7s.
p> (|CPR 1292-1301|, pp 170-172; Willard, |Parliamentary Taxes on Personal Property|, p 88; Stubbs, |Select Charters|, pp 478-482) p>
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