Medieval Taxation: Dues For Life Or Death I Oxford Open Learning
Taxation

Medieval Taxation: Dues For Life Or Death


Before HMRC…

You may have heard the phrase, “The only things certain in life are death and taxes,” famously attributed to Benjamin Franklin. In the UK today, His Majesty’s Revenue and Customs (HMRC) ensures this certainty via taxation of citizens in a structured manner, typically through payroll (monthly) or self-assessment (annually).

However, taxation in medieval times was a markedly different affair, closely tied to feudalism and decentralised systems of governance. Monarchs, lords, and the Church acted as the primary tax authorities, imposing levies on behalf of the crown. Think of the infamous Sheriff of Nottingham from the Robin Hood legends, who bullied the Nottinghamshire folk with extortionate taxes, drawing the ire of Robin of Locksley.

While we don’t know if this kind of tyrannical approach to tax collection was the norm in medieval times, the crown didn’t have many regulations on how tax could be collected. If the Lords paid the crown up front for the right to extract dues from their territory, they were left to their own devices, meaning it was ripe for corruption and abuse.

What we do know is that King John of England (r. 1199–1216) earned infamy for his heavy and arbitrary taxation. His financial demands led to widespread unrest, culminating in the Magna Carta in 1215, which sought to curb the crown’s taxing powers.

Also, in early medieval times, tax was not standardized; it was collected in an ad-hoc way to fund wars, building castles or cathedrals or to pay for Royal weddings. There were several different types of tax collection under this model.

Feudal Dues

Under feudalism, peasants owed their lords various forms of payment, often in labour or goods rather than coin. This could include working on the lord’s land, providing a portion of their harvest, or paying a fee to marry off a daughter.

Tithes

The Church played a significant role in medieval taxation. Parishioners were required to pay a tithe, typically 10% of their annual produce or income, to the Church. By the 19th Century Tithes were seen as outdated and only exists today in a more voluntary form of charitable giving.

Scutage

As feudal obligations shifted, knights who owed military service to their lords were sometimes allowed to pay a tax called scutage to forgo military service.

Tallage

A tax imposed on towns and royal lands, tallage was often arbitrary and could be levied whenever a king or lord needed funds. This made it deeply unpopular among the burgeoning class of townsfolk and merchants. This might have been the kind of taxation that the Sheriff of Nottingham was using. However, it was so unjust, it was condemned by the Barons in Magna Carta in 1215 and abolished in 1340 in England. It continued in France throughout the 14th century and was abolished after the French revolution.

Customs Duties

Trade was an increasingly vital part of the medieval economy, and customs duties were levied on goods entering and leaving a lord’s or king’s domain based on tonnage and poundage. Originating in the 14th century, these taxes were an early precursor to modern VAT and import/export duties.

Taxation in medieval times was deeply rooted in feudal structures, marked by decentralization and oversight. While it funded important projects such as castle building, wars, and cathedrals, it often placed an unjust burden on the lower classes.

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I am a practising HR consultant working with several start-ups on an ongoing and ad-hoc basis in the London and M4 area, and am a Chartered Member of the Chartered Institute of Personnel and Development or CIPD. I am the Director of thecareercafe.co.uk; thecareercafe.co.uk is a resource for start-ups and small business. It includes a blog containing career advice, small business advice articles, HR software reviews, and contains great resources such as HR Productivity Apps.

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