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The History of Parliamentary Taxation in England

Note 61 — II

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Beside the instances of taxation cited above, Richard exacted from the tenants of the royal demesne a tax upon movables known as tallage. It was semi-feudal in nature, being taken from the dwellers on land held immediately of the king, and consequently the authority of the tax for the time was far beyond question, save as the turbulent elements in the urban populations might assume it as a pretext for a riot. Henry II levied this tax in 1168, 1173; Richard in 1189 and 1194, and probably upon other occasions. These are the only references to tallages in the Rolls of these two reigns. The term appears frequently in later records.

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