n the former
the scale ranged from ten marks (L6:13:4) imposed on the royal dukes and
the viscounts, through six marks on earls, bishops and abbots, and three
on barons, down to the groat or fourpence payable by all persons over
sixteen years of age. Such a form of taxation approximated--as Adam
Smith saw--to an income tax, but it proved to be unproductive, only half
of the estimated yield of L50,000 being obtained. The tax of 1380 varied
within narrower limits; from twenty shillings to fourpence (or sixty
groats to three), with the proviso that "the strong should aid the
weak." But this particular tax is chiefly memorable as the
occasion--whatever may have been the real causes--of the great
"Peasants' Revolt" of 1381. This unlucky association sealed the fate of
the poll tax as a fiscal expedient. It was abandoned, with one
exception, for nearly three hundred years; and its occasional employment
in the 17th century did not result in its permanent revival. Apart from
special circumstances it is plain that the "tenth and fifteenth" was
better suited than the poll tax for the purpose of English finance. The
machinery for collection was ready to hand for the former, while special
agents had to gather the latter, even from the poorest classes. In fact,
the episode of the poll taxes may be regarded as an attempt--fortunately
unsuccessful--to relieve the propertied classes at the expense of the
peasants and poorer burghers. Failure in this respect helped in the
maintenance of the settlement of direct taxation devised in 1334.

Parallel with the evolution of direct taxation, but decidedly lagging
behind, is the progress of indirect taxation. As already mentioned, the
right of levying dues on goods entering or leaving English ports
belonged from very early times to the king. Whether this power was, in
its origin, due to the protection afforded to traders and thus a kind of
insurance, or the result of the royal prerogative of pre-emption is
immaterial for finance. What is established is that the "prisage" of
wine or levy of one cask in ten, and the taking of one-tenth or
one-fifteenth of other commodities was in force. Attempts to impose
additional dues were forbidden by an important article (41) of the Great
Charter which recognized "the ancient and just customs." One of the
earliest effects of parliamentary influence is manifested in the
establishment of duties on wool, woolfells and leather by Edward I.'s
first parliament. Aft