Note b — Chapter VIII
Reading edition
Rot. Parl. p. 310. In the mode of levying subsidies a remarkable improvement took place early in the reign of Edward III. Originally two chief taxors were appointed by the king for each county, who named twelve persons in every hundred to assess the moveable estate of all inhabitants according to its real value. But in 8 E. III., on complaint of parliament that these taxors were partial, commissioners were sent round to compound with every town and parish for a gross sum, which was from thenceforth the fixed quota of subsidy, and raised by the inhabitants themselves. Brady on Boroughs, p. 81.