Further funds were needed for the defence of the recently conquered Boulogne and the continuing war with France, and rather than assemble a parliament and seek the grant of a subsidy, the king and his council resolved to levy 'a convenient mass of money by way of benevolence'.

On 5 January 1545 commissioners were appointed in all the counties, instructing them to assess themselves and then the other inhabitants of the shire. They were to use the assessments made for the last subsidy as the basis of the rates that they would levy, making allowance for any adjustments in the value of estates, and dividing themselves into groups of two. These groups would meet with those of the shire with whom they were acquainted and over whom they had influence. They were then to summon these persons before them in groups of 10 or 12, and meeting with each individually, treat with them for as large a sum as they could afford, after they had reminded them of the king's military achievements and the danger to the realm posed by French attempts to recover Boulogne. Those who pleaded poverty were to be urged by persuasion if possible, and sworn to secrecy and sent home if they still refused. At least one person who refused - a London alderman, Richard Read - was sent to fight against the Scots, on the king's order. The commissioners were to appoint receivers to collect the money and pay it to Sir Edmund Peckham, the king's cofferer, by Easter (5 April) 1545. A list of the commissioners appointed in each county can be found in BL, Lansdowne MS 2, fo 32.

Individuals in possession of 40s.-£20 in lands, or £3.6s.8d. (5 marks) - £20 in goods, were to be charged at a rate of 8d. per pound, and those with more than £20 in either category of wealth were to pay 12d. per pound. Both laymen and clergy were to contribute. However, the threshold was later raised to £5 in lands and £10 in goods.

Sir Edmund Peckham's account for the benevolence survives, and total receipts from each county are also listed in |Letters & Papers, Henry VIII|, XX (2), App 4. Individual county returns can be found in E 179. The total amount received has been estimated at £119,581.

(|Letters & Papers, Henry VIII|, XX (1), nos 17-18, 98; XX (2), App 4; Hoyle, |Tudor Taxation Records|, p 38; Hoyle, 'War and Public Finance', p 93)

enrolled account: E 370/2/23