1332 Lay Subsidy for Neweton [Newton St Petrock]

Erskine tells us that in the late twelfth century that personal wealth which could be distinguished as moveables, that is, to the exclusion of land and buildings, began to be used as a standard of tax assessment. This type of tax, commonly called a subsidy, and levied on every individual with personal property above a fixed value, unless he was specially exempt, emerged during Henry III’s reign as an extraordinary levy, kept apart from the remainder of the royal income. However, from 1290, taxation upon moveables was placed under the direct control of the Exchequer whose officers were given charge of the oversight and collection of the taxes, which were granted by Parliament on 9 September 1332, and assessed and collected county by county. Rates varied between a tenth and a fifteenth depending on the county and on whether the levy was urban or rural. The clergy were taxed on temporalia as laymen, but on spiritualia they were subject to taxes imposed by the provinces in Convocation, based on the Taxatio of Pope  Nicholas IV in 1291, usually at a tenth. There was a minimum limit set in 1332 of ten shillings in rural areas and six in urban ones so that the poor were not taxed. Because of exemptions in rural areas taxes applied mainly to domestic animals and crops.

The Devon roll of assessment [PRO E179 95/7] consists of twenty-seven parchment membranes each about thirty inches long by nine to ten inches wide. It appears to be the work of one clerk throughout.

Sheftbeare (Shebbear) Hundred was the fifth of thirty-three making up the Devon collection.

Neweton (Newton St Petrock)

Robert Cornu  2s

Roger atte Wettene  12d

William atte Lane  15d

John atte Combe  14d

Richard Langa  12d

Peter atte Hole  15d

Thomas atte Brugge  18d

John Pretre  18d

Adam Taillour atte Slo  8d

William atte Fenne  8d

Nicholas atte Brugge  18d

Christine atte Hole  8d

The places names mentioned in 1332 are mainly still recognizable: Lane, Combe, Hole, Brugge (Bridge), Slo (Slew) and Fenne (Ven).  Wettene is a mystery to me.


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