Note 7 — Chapter VI · THE FRENCH CROWN
Reading edition
These were taxes on capital, the tenth being payable in town, the fifteenth in the country. But the sum actually levied was not the literal tenth or fifteenth of the property taxed. Burdensome as the imposts certainly were, these payments would have passed all endurance. From before the middle of the fourteenth century these taxes had been commuted for fixed sums. So much was levied from each township or manor.