When Parliament assembled on 27 January 1377, Edward III was ill at his manor of Havering, and had to be represented by his grandson and heir, Richard. The session ended on 22 February, when the commons departed and the magnates and bishops went to the king, who was by then at Richmond, to inform him of the outcome of the parliament. Probably between 16 and 19 February, it granted a poll tax of 4d. per head on every man and woman over the age of 14 years, with the exception of honest beggars. The commons asked that four magnates be appointed from among those assembled to act as guardians and treasurers of the sums collected, and to ensure that the receipts were expended for military purposes only. Initially they also demanded that the chancellor not be allowed to meddle with the tax or have access to any of the sums received, although this demand was later dropped. Commissions for the assessment and collection of the tax were issued on 4 March and the sheriffs were ordered to assist in the collection of the tax. Payment was due by 6 April 1377.

The commissioners were empowered to call before them two men and the constable from every taxation unit (two men and the bailiff in the case of boroughs) to assess the tax. This procedure for local assessment remained in place for the levy of the poll taxes granted in 1379 and 1380. These men were to collect the tax locally and deliver it by indenture to the commissioners.

A compilation of returns copied from the enrolled accounts during the reign of either Elizabeth or James I, giving the total amount received, as well as the total number of taxpayers, in each county and city, exists among the Exchequer miscellanea at E 163/16/11. This small paper roll, containing also totals for the clerical poll tax granted in the same year, provides a handy overview of the total yields of this tax.

(|Rot. Parl|., II, pp 361-364; |CFR 1368-77|, pp 386-391; |The Poll Taxes of 1377, 1379 and 1380| ed. Carolyn Fenwick (3 vols., British Academy Records of Social and Economic History, 1997-), I, introduction.)

enrolled account: E 359/8B, rots 9-10; E 359/8C, rots 6-7