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NATIONAL TAXATION.
The records of taxation make a valuable contribution to parish history. We learn from this source something of the condition of lands, something about the dwellings of the people, and even more about the people whose names are enrolled for taxation.
The Danegeld.
This ancient tax was levied before the Conquest upon the chief lords to support a fleet for the protection of the country from the incursions of the Danes. It was in effect a land tax, and proved so productive for national needs that it was continued after the cause which led to its imposition was removed. The Normans found the tax in being when they came, and re-imposed it. Their Survey, recorded in the Domesday Book, tells us how much was paid by the lord of Tollerton in pre-Conquest days, and how much the new Norman lord was required to pay.
AElsi, the Englishman, had two carucates of land, i.e., about 240 acres liable to the tax, as well as much untaxable land. He paid 40s. to the Danegeld.
Roger de Busli, his Norman supplanter, appears to have brought more land into cultivation, and his assessment was increased to 60s.
Scutage, or Shield Money.
It was found in process of time that the Danegeld produced less and less to the Exchequer, and it became necessary to look for new sources of revenue. Henry II met the needs of his time by a simple expedient; he widened the basis of taxation, and required all land holders whether lay or clerical to pay scutage as a substitute for military service. These payments became known as Feudal Aids.
Ralf Barre and Robert fil Serlo, who jointly held the knight’s fee at Tollerton, were assessed in the 7th year of King John— 1205/6—for scutage at 20s. each.
In 1332/3—6 Edw. Ill—James Barry and Simon de Aslacton paid 20s. each for the fee “which Master Ralf Barry and Matillis who was the wife of Reginald de Aslacton formerly held.”
The much smaller sum of 6s. 8d. was levied in 1427/8 (6 Hen. VI) on “Elizabeth lately wife of Edmund Cranemere and Edmund Barry for one fee in Toralston which James Barry and Simon de Aslacton formerly held.”
Lay Subsidies.
Many more people were made subject to taxation by the system of Lay Subsidies. The farmer, the tradesman, and in some cases the wage earner are now found among the taxpayers, as will
be seen in the following rolls. We get some idea of the relative wealth of the chief men of the parish by means of these lists :—
| 1524 (15 Henry viii). Torlaton |
||
| Subsidy. | ||
| Ric. Barker | in goodes | xx li |
| Robt. Lovat | Do. | xiii „ |
| Ric. Cowper | Do. | xii „ |
| Thomas Lovat | Do. | viii „ |
| John Olyver | Do. | viii „ |
| Thomas Lovat | Do. | v „ |
| Gilbert Venabuls | Do. | xl s |
| Nicholas Leyson | Do. | xl „ |
| Willm. Smyth | Do. | xl „ |
| Willm. Leyson | Do. | xl „ |
| Willm. (? Leyson) | in wages | xx ,, |
| L.S.R. 159/141. | ||
| 1546 (37 Hen. viii). Torlaston, also Tollerton. |
|||
| Nicholas Poutrell, gent. | lands and fees | xx | marks |
| Mychell Couper1 | in goods | viii | li |
| Thomas Lovett | Do. | v | li |
| Nicholas Lieson or Leson | Do. | v | li |
| Thomas Lovatt the younger | Do. | v | li |
| L.S.R. 159/165. 173. | |||
| 1549 (2 Edw. vi). Tollerton. |
|
| Michal Cowper who has in goods | £10 |
| L.S.R. 159/484. | |
| 1621 (18 Jas. i). Tollerton. |
||
| William Pendocke, Esqr. | in terris | V li |
| John Pendock, gent. | in bonis | iii li |
| Henry Warde | Do. | iii li |
| Richard Lovett | Do. | iii li |
| L.S.R.160/282, 18 Jas. i. | ||
| 1629 (4 Chas. I) Tollerton. |
||
| John Pendocke | in lands | £3 |
| Richard Pendocke | in lands | £2 |
| Henry Ward | in goods | £3 |
| Robert Kirkbie | Do. | £3 |
| L.S.R. 160/299. | ||
| 1642 (17 Charles I). Tollerton. |
||
| Richard Pendocke | in lands assessed at | £3 |
| Robert Kirkebie | in goods | £3 |
| Thomas Horseley | in goods | £3 |
| L.S.R. 160/308. | ||
The Hearth Tax.
This novel and unpopular tax was levied almost immediately after the Restoration. In 1662 Parliament imposed a tax of 2/- a year on every fire-hearth or stove, with certain exemptions. Householders who were already exempt from church and poor rates were excused the new tax. Their names, with the number of their chimneys, and other particulars were duly certified, and enrolled. This objectionable tax was dubbed Chimney Money, and there were great rejoicings when it was repealed in 1690.
We are able to give a certificate of exemption for eight persona at Tollerton, which by good fortune has been preserved. It is alike sad and interesting to see in this list the name of Anne Pendock, the daughter of the spendthrift John Pendock, who left his children the legacy of poverty. The rector who signed this certificate left in his will various gifts to the hapless Anne.
The cottage immediately to the north of Chesnut Farm is, according to village talk, that in which Miss Pendock lived tax free.
Fire-Hearths.
“Wee the minister the churchwarden and overseeer ffor the Poore within the Parish of Tollorton in the Countie off Nottingham doe hereby certifie unto his Majestyes Justices off the peace ffor the said County that wee do believe that the respective houses, wherein the severall persons herunder named doe inhabit are not of greator value then twenty shillings p annum upon the ffull Improved Rent, and that neither the persons so inhabitinge nor any other usinge the said messuages hath or useth or occupieth any lands or tenements off theire owen or others off any gretor yearly value then twenty shillings. And that they nor any off them hath any lands Tenements goods or Chattels off the value off ten pounds in theire own possession or in the possession off any other persons in trust for them. And that the said houses have not above two, chimneys2 ffire hearths or stoves in them respectively, wittnesse our hands the 14th day off Apprill 1673.
| William ffostor | ||
| Richard Sills | ||
| Widdow Painter | ||
| Widdow Longley | ||
| William Carrrington | ||
| John Carrington | ||
| Anne Pendock | ||
| Rob. Kirkby | ||
| Jo. Allsopp, Rector, Ibidm. John Linsdale, Churchwarden. |
We allow of this certificate containing eight names.
Tho. Charlton.
Will. Stanhope.
The list of those liable to the tax in 1674 has also been preserved. The names of the exempted persons of the previous year were appended. It will be observed that the squire, with his fourteen chimneys, had twice as many as the parson, and that only one other house had as many as four hearths; two houses had three hearths, six had two, while thirteen had only one hearth. In curious contrast to squire and parson the churchwarden is among the one- hearth folk.
A.D. 1674. Return of Firehearths and Stoves in Notts: —
| Tollerton. Lay Subsidy Roll 254/30. |
|
| Mr. Phillip Pendock | 14 |
| Edw. Litleborne | 2 |
| John Kirkby | 3 |
| Richard Kirke | 1 |
| Geo. Skillington | 2 |
| Richard Parnham | 2 |
| Wm. Fillingham | 4 |
| Widow Place | 1 |
| Isack Wheate | 2 |
| John Wilkinson | 1 |
| Rich. Matthews | 1 |
| John Linsdale (churchwarden) | 1 |
| Robert Leeson | 2 |
| Mr. John Alsopp (the rector) | 7 |
| Hen. Huchinson | 2 |
| John Kirkby | 3 |
| 48 | |
In a Return of Firehearths for the following year each of these exempt persons had only one chimney in their dwelling.
War Taxes.
1701. The summes in Grosse (wch. by vertue of an Act of Parliament made in the Third yeare of the Raigne of our Soveraigne Lord and Lady William and Mary King and Queen of England &c. Entituled an Act for granting an Aid to their Majesties of the sume of Sixteen hundred fifty one Thousand seaven hundred and two pounds eighteen shillings towards the carrying on a vigorous war aganst France) are Assessed upon each Parish Towne and Place in the County of Nottingham.
Bingham Hundred Tollerton
17. 12. 06.
Edward Kettleband
and Robert Barlowe.
Note.—The assessments of some neighbouring parishes were: Holme Pierrepont £24 11s. 2d., Ratcliffe-on-Trent £23 12s. 6d., Shelford £40 10s. 6d., Basingfield with members £25 16s. 0d., Clipston £8 2s. 4d., Cotgrave £33 5s. 6d.3
1. Michael Cowper.
2.
Exchequer Subsidies, bdl. 341. 1673.
3. Exchequer U.R. Various, bdl. 66, No. 6.