In the parliament which convened on 20 October 1378 at Gloucester a grant of taxation had been demanded, but this demand was refused on the grounds that a large grant had been made to the king in the previous year, to be levied in an unprecedentedly short time, and that no significant war expenses had since been incurred. The commons rejected claims that the cost of Richard II's coronation justified the grant of another tax. On being shown the accounts of the previous tax, they protested that that tax had been granted for defence of the realm only, and its proceeds should not have been used for war expenditure abroad. Compounding their grievances was the disastrous outcome of the planned expedition to France in the previous year, and the fact that a great council in February had authorised the raising of loans, anticipating a parliamentary grant, to finance a further naval expedition, which the commons viewed as an infringement of their liberties. The royal finances were, however, in a lamentable state.

Against this background, the third parliament of Richard II's reign assembled on 25 April 1379, but it did not make a grant of taxation until 27 May, the last day of the session, when a combined poll tax and graduated income tax on the laity was voted. At the same time, the commons appointed a committee to investigate the king's finances. Lay persons of substantial means were to pay according to a scale of charges based on rank or occupation, although there was some flexibility within these gradations to take account of varying levels of wealth and income. Everyone over the age of 16, who did not fall into one of these categories, was to be charged a poll tax of 4d. per head.

Commissions for assessment of the tax in each county and city were issued on 27 May, the same day of the grant. Their instructions were to 'go in person from place to place...and summon before them two men and the constable of every town, and the mayor, bailiffs and two men of every city and borough...in order to inform themselves by their oath touching the number, names, estates and rank of the persons there'. The assessment was to be made 'by such oath and information, and by such other ways and means as they shall think best'. The assessors were then to inform the collectors, who were appointed by separate commissions on the same day, of the numbers and names of persons assessed, and of their 'ranks and estates'. This information was to be conveyed to the collectors by indentures, which were to be used to 'control' the assessments and were to be submitted to the Exchequer with the accounts of the collectors. The commissions issued to the collectors instructed them to collect the tax in two payments - on 24 June 1379 and 1 August 1379.

The graduated scale of rates was as follows:

Dukes of Lancaster and Brittany - 10 marks

earls - £4

barons, bannerets and wealthy knights - 40s.

bachelor knights and esquires of knightly estate - 20s.

esquires of lesser estate - 6s.8d.

esquires without property who are in service - 3s.4d.

justices - 100s.

serjeants and great apprentices at law - 40s.

other apprentices at law - 20s.

apprentices of lesser estates and attorneys - 6s.8d.

mayor of London - £4

London aldermen - 40s.

mayors of large cities - 40s.

mayors of small cities - 20s., 10s. or 1/2 mark (according to estate)

great merchants - 20s.

sufficient merchants - 13s.4d.

lesser merchants and artisans - 6s.8d., 3s.4d., 2s., 12d. or 6d. (according to estate)

serjeants and franklins - 6s.8d. or 40d.

farmers of manors, parsonages or granges

and merchants of animals - 1/2 mark, 40d., 2s. or 12d.

married advocates, notaries and procurators - 40s., 20s. or 1/2 mark

married pardoners and summoners - 3s.4d., 2s. or 12d.

all hostellers not of merchant estate - 40d., 2s. or 12d.

Widows were to pay the same rates as their husbands would have paid. Married men not falling into any of the above categories had to pay 4d. for themselves and their wives, and unmarried individuals paid 4d. for themselves alone. However it seems local taxers were liable to adapt the scale of charges, so that for example a labourer or indeed a freeman might be charged 6d. (e.g. in E 179/369/19). Foreign merchants were charged the same rates as English merchants of the same status, and no one was to be charged anywhere other than in their place of residence. The men of Chester were historically exempt from taxes granted in parliament, since they sent no representatives; however, on 4 August they were instructed to assemble and decide how much they were prepared to contribute towards the levy.

By midsummer it was clear that there had been widespread under-assessment and evasion. On 8 August 1379 new commissions were issued for assessments, after reports that assessors had 'either wilfully or by negligence omitted some persons from the assessment and assessed others too favourably'. Assessors were to make enquiries and re-assess the inhabitants of their area, and new collectors were also appointed on the same day to collect the re-assessed tax.

(|Rot. Parl|., III, pp 35, 55, 57-58; |CFR 1377-83|, pp 141-152, 162-164; BL, Cotton MS Cleo. MS F.VI, fo 146, 217; |CCR 1377-1381|, p 322; McKisack, |Fourteenth Century|, p 405; Anthony Steel, |Richard II| (Cambridge, 1962), pp 50-53; Saul, |Richard II|, pp 46-47; |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 11-12; E 359/8C, rots 3d-5