Post by Vance MeadPost by Ian GoddardThe taxation could be assesses on goods and land. But what qualified
as "land"? Freehold? Copyhold? Leasehold from a freeholder or copyholder?
I'd say it must be freehold. At least, in the lay subsidies of
1524/5, I have records of people paying tax on their goods when I know
they had copyhold land.
Thanks, Vance.
The notes at
https://www.british-history.ac.uk/london-record-soc/vol29/xv-lxxvii#h3-0003
explain that the 1512 Act introduced "several of the principles of the
Tudor subsidy: an open yield; assessments on valuations of two distinct
forms of wealth — movable goods and annual income— and then charging
taxpayers according to whichever assessment yielded the most"
In this case it might have been simply that goods produced a higher
yield than the land.
That article, however, may have an answer to my original questio: It
quotes the previous 1540 Act: "English who had to their use any
'Honours, Castells, Manors, Landes, Tenementes, Rentes, Servyce
Hereditamentes, Annuities, Fees, Corrodies, profites of the true juste
and clere yerelye value of xxli or above"
I'm still not wholly sure whether or not tenements would be restricted
to those held by tenants-in-chief but presumably rents must include
rents charged by copyholders to sub-tenants.
My original concern was that in Holmfirth where, as far as we know, land
was almost if not entirely copyhold half the assessments under the 1542
Act (with amuch lower threshold) were against land. Certainly some of
the manorial tenants had acquired considerable holdings at customary
rates and sub-let them at a profit.
That explains, for instance, the inclusion of Thomas Earnshaw. From the
1550 manorial roll:
"[Holme]: Thomas Ernshaie by John Hadfeld, tenant and sworn,
surrendered into the lord's hands one annuity or annual rent of 20s
issuing from one messuage and 20 acres of land and meadow in the tenure
of John Erneshaie: to the use of Antonia Erneshaie, Jane (Jahanne)
Erneshaie and Joan (Johanne) Erneshaie daughters of the said Thomas
and their assigns at the death of William Erneshaie for a term of 10
years thereafter under the conditions following, namely that if Humphrey
Erneshaie, son and heir of the said Thomas, pays Antonia, Jane and Joan
or their assigns £10 of legal English money within 12 years after the
date of this court, then the present surrender will be void and without
any permanent force or effect. Agreed. Entry fine 12d."
Tis rent alone would account for half of Thomas' assesment of £2 pa.
BTW the lists I'm looking at were published by the Thoresby Society,
vols 9 & 11 which are available at archive.org. The volume 9 file also
includes volume 10, PRs of Leeds, 1667 to 1695.
Ian