Table of contents for Taxation under the early Tudors 1485-1547 / Roger Schofield.


Bibliographic record and links to related information available from the Library of Congress catalog. Note: Contents data are machine generated based on pre-publication information provided by the publisher. Contents may have variations from the printed book or be incomplete or contain other coding.


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Contents
Preface											x
List of tables, and diagrams								x
List of abbreviations									x
I	Introduction									00
A. Scope of the study								00
B. The general nature and incidence of the taxes				00
C. Parliamentary taxation and national finance				00
D. Parliamentary taxation and the redress of grievances			00
II	Parliament									00
A. Taxation and the summons of parliament					00
B. The case for taxation, the preambles					00
C. Parliamentary opposition							00
D. The evolution of a money bill						00
1. Drafts and amendments						00
2. Commons and Lords							00
3. Indenture and statute: assent						00
III	The fifteenth and tenth							00
A. The historical background							00
B. The levying of the tax							00
1. The appointment of the collectors					00
2. The charges on the vills						00
3. The delegation of powers within the vills				00
4. Local assessment							00
a. The assessors							00
b. The basis of assessment					00
c. Liability through residence					00
d. Local relief through bequests					00
5. Local collection							00
6. The collectors and the problems of collection			00
a. Opposition to distress: rescues					00
b. Opposition to distress: actions at law				00
c. Collective responsibility: unhelpful colleagues			00
d. The costs of collection						00
e. The time available for collection				00
f. Unpopularity of office: limitations and exemptions		00
C. Exemptions from liability to the fifteenth and tenth			00
1. Exemption by status							00
2. Exemption by custom							00
3. Exemption by statute							00
4. Exemption by petition to the barons of the exchequer		00
5. Exemption by prerogative grant					00
a. Secular communities						00
b. Religious communities						00
D. Summary									00
IV	The evolution of the directly assessed subsidy				00
A. The fifteenth century background						00
B. The poll tax on aliens of 1488						00
C. The subsidy of 1489: failure						00
D. The compromise forms of 1497 and 1504					00
E. The attainment of the final form of the directly assessed subsidy		00
1. The subsidy of 1513							00
2. The subsidies of 1514, 1515, and 1516				00
3. The subsidy act of 1523 and after					00
V	The directly assessed subsidies 1513-1547						A. The 
general administration of the subsidies				00
1. Special commissions							00
2. Exemption and division						00
3. Ministerial control over the commissioners				00
B. Assessment									00
1. What was assessed							00
2. Minimum qualifications						00
3. Rates of payment							00
4. Increased rates of payment						00
5. Exemptions from liability to the subsidies				00
6. Assessment rules							00
7. The procedure of assessment						00
8. The timing of the assessments					00
C. Collection of the money							00
1. Local collection: the petty collectors					00
2. The high collectors							00
3. The time allowed for collection					00
4. Legal tender								00
5. Transferred liability to payment					00
a. Liability ab initio						00
b. Liability transferred upon default				00
6. Difficulties arising during collection					00
D. Certification									00
E. The time allowed for levy of the subsidies					00
F. The efficiency of the administration of the subsidies			00
1. Efficiency in the certification of assessments				00
2. The accuracy of the assessments					00
VI	The procedure and the records of the Exchequer				00
A. The Exchequer of Receipt							00
1. Payment by assignment						00
2. Exchequer terms and payment dates					00
B. The Exchequer of Account							00
1. The summons to account						00
2. The death of a collector						00
3. Appearance at the Exchequer: attornies				00
4. The procedure of account						00
5. Debts upon accounts							00
6. Enrolment of debts upon the Pipe Rolls				00
VII	The yields of the taxes							00
VIII	The efficiency of the collection of the taxes					00
A. Speed of payment								00
B. Speed of account at the exchequer						00
C. Defaults by the collectors							00
D. The efficacy of the forms of process out of the Exchequer			00
E. Popular opposition to parliamentary taxation 				00
IX	Taxation and the political limits of the Tudor state				00
Appendix 1: Taxation acts and dates of payment				00
Appendix 2: Chancery enrolments of commissions				00
Glossary									00
Bibliography									00
Index										00




Library of Congress Subject Headings for this publication: Taxation Great Britain History, Great Britain Economic conditions 16th century, Great Britain History 1066-1687