The Subsidy Roll of 1379
It is a fact of life that governments are always short of money, however much they extort from the taxpayer. At the beginning of the 14th Century, raising revenue by taxes on movable property was the preferred form. Tax assessors were appointed to make valuations. People who owned property valued at less than £10 did not have to pay whilst those who did had to pay a percentage of the value (most years it was 10%) to the king. The rich who paid the tax persuaded Edward III to change the tax system. The king's taxes were now imposed on communities rather than individuals with property. Under this new system of taxation, it was the lord of the manor who decided how much each individual in the village should pay in tax called the lay subsidy, because the church and the clergy did not pay it, though they paid other taxes.
Even this was not enough to fund the continued wars in France so in January 1377, King Edward called a parliament to raise money to pay for a new army. After much debate it was decided to introduce a poll tax which was a tax on every adult who had to to pay 4d. to the king, with exceptions for the clergy, children and some others. The wars in France did not go well and in 1379 another poll tax was imposed. Parliament decided that it was going to be a graduated tax, which meant that the richer you were, the more tax you paid. The records of this Poll Tax of 1379 were inscribed on long rolls of papers, hence the name Subsidy Rolls they have survived as a record of lives and communities in the 14th Century. The basic tax was 4 pence, with more for tradesmen. In Rotherham the largest charge I have found is 20 shillings for a chevalier or knight.
Transcribed records of the Subsidy Rolls of 1379 can be found at Genuki and there is information about the various settlements that now make up the borough of Rotherham.
- The Wapentake of Strafford which has details of Thrybergh, Harthill, Wath-upon-Dearne (including Brampton Bierlow, Swinton and Wentworth), Rawmarsh, Rotherham (includes Dalton, Tinsley, Greasbrough, Brinsworth and Kimberworth), Treeton (including Ulley and Brampton en le Morthen), Whiston, South Anston (including Woodsetts), Ravenfield and Aston.
- The Wapentake of Tickhill which has details of Laughton-en-le-Morthen, Maltby (including Hooton Levett), Firbeck, Wickersley, Thorpe Salvin, Dinnington, Wales and Hooton Roberts.
This was not the end of the Poll Taxes; far from it. In December, 1380, parliament decided that the people of England would have to pay another poll tax which was to be collected in March, 1381. This time the rate was increased to 12d. (a shilling) per head, which was an enormous sum for ordinary people. Labourers and servants had to pay the same as rich merchants, tradesman and the lords of the land. For many families, especially those with children over 15 still at home, the only way they could pay the tax was by selling their possessions, which could mean the tools and seeds necessary for next year's crops. This was the third Poll Tax in four years and was one of the reasons for the Peasants Revolt of 1381. Unfortunately the peasants lost in the end: however the Poll Tax was withdrawn.
I'm no great historian but I've come across Subsidy Rolls as late as the reign of Henry VIII though I've not been able to find local records for any of these (So Far!).