Name Index

to

The Lay-Subsidy of 1524 in East Devon:
Income Tax and Capital Levy

Devon & Cornwall Notes & Queries 11, (1920-21), pp. 227-240.

by

Frances Rose-Troup

Prepared by Michael Steer

Lay Subsidy was a tax levied on lay people on their movable property rather than land. The tax was usually raised as and when needed to fund a particular venture, for example, a military campaign. The poor were exempt from the tax as was clerical property. The clergy were subject to a separate clerical subsidy. The tax was also known as Tenths and Fifteenths. The records consist of lists compiled by the assessors of those eligible to pay. Earliest documents were written in Latin. Roman Catholics and other nonconformists were forced to pay double rates. Google with the Archive Organization has sponsored the digitisation of books from several libraries. The Internet Archive makes available, in its Community Texts Collection (originally known as Open Source Books), books that have been digitised by Google from a number of libraries. These are books on which copyright has expired, and are available free for educational and research use. The copy of this rare book is held in the collection of Albert William Bryant Messenger, and is available from the Internet Archive.