Subsidy rolls are records of

taxation A tax is a mandatory financial charge or levy imposed on an individual or legal person, legal entity by a governmental organization to support government spending and public expenditures collectively or to Pigouvian tax, regulate and reduce nega ...

England England is a Countries of the United Kingdom, country that is part of the United Kingdom. It is located on the island of Great Britain, of which it covers about 62%, and List of islands of England, more than 100 smaller adjacent islands. It ...

made between the 12th and 17th centuries. They are often valuable sources of historical information. The lists are arranged by county, and the description of each document indicates the area covered, usually by

hundred 100 or one hundred (Roman numerals, Roman numeral: C) is the natural number following 99 (number), 99 and preceding 101 (number), 101. In mathematics 100 is the square of 10 (number), 10 (in scientific notation it is written as 102). The standar ...

or wapentake. The 1332 subsidy was the first for which many assessments survive. It was primarily confined to prosperous householders. The poll tax returns of 1378–80, which in theory covered all male adults except the itinerant and the very poor, give occupations and the relationships between members of the household. The subsidies of 1532–1535 again covered extensively the householders of middling and higher status. The best known surviving assessments are probably the hearth tax returns from 1662–1674, which give the names of householders and number of hearths for which they were responsible. County volumes of liable householders have been published by the British Record Society. Records of many other taxes are listed in .

References

History of taxation in the United Kingdom Taxation in medieval England {{England-hist-stub