Taxes and Tithes of the known World

Taxes and Tithes:
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Taxes:

Weregeld: A fine paid to the familys of someone they have slain

Scutage: A fee paid to avoid military service

-Special assessments could be made to repair roads or rebuild bridges
-Minor taxes to enter towns on market days
-Minor tax to wander the streets as a Minstrel
-Taxes could be charged according to the size of the persons household
-Yearly 10% taxes of total wealth for anybody who owns land in the Country
-Monthly taxes for those who own businesses
-All guildhouses paid yearly operational fees to the Country
-Yearly permit that must be bought from city to perform Magic in city limits
-Yearly permit that must be bought to open a temple or church in city limits

Tithes:
-10% of income going to temple or church
-10% of lands go to the Church
-ALL taxes collected on Church land go to the Church
-One year of Military service to the Church may be accepted instead of that years taxes for the Church

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The taxes imposed by the King in Norway after the Danish conquest were numerous, and were expected to be paid in kind. Possibly some of them had existed previous to the conquest.

King Sven introduced new laws in many respects into the country, partly after those which were in Denmark, and in part much more severe. No man must leave the country without the king’s permission; or if he did, his property fell to the king. Whoever killed a man outright should forfeit all his land and movables. If any one was banished the country, and an heritage fell to him, the king took his inheritance. At Yule every man should pay the king a meal of malt from every harvest steading, and a leg of a three-year-old ox, which was called a friendly gift, together with a spand of butter; and every housewife a rock full of unspun lint, as thick as one could span with the longest fingers of the hand. The bondes were bound to build all the houses the king required upon his farms. Of every seven males one should be taken for the service of war, and reckoning from the fifth year of age; and the outfit of ships should be reckoned in the same proportion. Every man who rowed upon the sea to fish should pay the king five fish as a tax, for the land defense, wherever he might come from. Every ship that went out of the country should have stowage reserved open for the king in the middle of the ship. Every man, foreigner or native, who went to Iceland, should pay a tax to the king. And to all this was added, that Danes should enjoy so much consideration in Norway, that one witness of them should invalidate ten of Northmen.


Capitulary of Lestinnes:
Appropriation of Church Property for Military Purposes, 743

Temporary confiscation of church property for reasons of military necessity was tantamount to a form of land tax on that property. We have also decreed with the advice of the servants of God and of our Christian people, on account of threats of war and the attacks of other peoples who are on all sides, that we shall take temporarily, with God’s indulgence, for the support of our army some part of the property of the church to be distributed as precaria for a rent. This will be done on condition that every year there shall be paid to the church or monastery one solidus from every holding, i.e., twelve denarii; and it shall be done in such a way that if he who receives the land should die, the church shall regain its property. And further, if necessity should demand it, the king may order the precarium to be renewed and surrendered again. And it shall be carefully observed that the churches or monasteries whose property has been granted as precaria do not suder penury or poverty; but the whole possession shall be restored to the Church and house of God, if their poverty should demand it.

Capitulary of Aachen:
Payments on Tributary and Taxable Land, 817

In the Capitulary of Aachen there is evidence of a tendency on the part of landholders to evade payment of taxes to the royal treasury. Louis the Pious, therefore, insisted on their payment, but, recognizing that these taxes on land might sometimes be oppressive, he extended his clemency to those unable to pay in full. C.2. Concerning tributary land. Whoever transfers land, from which taxes are customarily paid to our fisc, so that it falls into the hands of the Church or to another person, he who takes it will pay the tax to our fisc which was paid at the time—-unless by chance he has such a charter granted by his lord by which he can show that the tax has been remitted. C.4. Concerning taxable land. If any one has taxable land which his ancestors gave either to some church or to our villa, he can in no way hold this according to law, unless it is so willed by the one in whose right either the church or villa rests, or unless perchance he is the son or grandson of the one who gave it and wants to hold this land. But it ought to be taken into consideration in this case whether he is rich or poor and whether he has any benefice or other property of his own. And he who has neither of these ought to be accorded mercy, lest despoiled of all, he fall into want, and he shall pay such a tax as was decreed for him or he shall receive some portion in benefice whence he may be able to sustain himself.

Emperor Henry IV:
Exchange of an Estate for a Forest, 1059

During the minority of Henry IV (of Germany) his mother Agnes was regent. In A.D. 1059 he was nine years old and his mother, following her late husband’s policy, gave much of the royal demesne away. After Henry came of age he took back much of the forest land and enclosed it. In the name of the Holy and Indivisible Trinity, Henry, by favor of the Divine Clemency, King. Be it known to all those faithful to Christ and to us, both now and in the future, that our predecessor and loving father, Henry, third king of that name and second emperor, of worthy memory, gave a certain estate to the venerable Bishop Rudolph of the holy church of Paderborn in exchange for a forest called Reginhereshuson belonging to that church. This exchange was to remain valid for as long as either of them lived. After the death of our lamented father, for the eternal rest of his soul, on the intercession of our dearly beloved mother, the Empress Agnes, and because of the devotion and faithful service of Immadus, worthy bishop of that church after Rudolph, we returned the forest. To the altar of Mary the Mother of God, St. Kilian the Martyr, and St. Liborius the Confessor we give and grant in full right this same estate, namely a domain called Puningun together with three smaller ones, Sumersede, Bottesdorf, and Calinbinchi, which is commonly called Vorawerch, with twenty-seven holdings belonging to these manors situated in the districts of Westphalia and Traisen, in the lands of Duke Bernard, of Rotger, and of Count Bernard. These I grant with all things pertaining thereto, namely serfs of both sexes, courts and buildings, cultivated and uncultivated lands, fields, meadows, pastures, waste lands, woods, hunting rights, streams and lakes, fishing rights, mills and mill-stones, income and revenue, roads and toll-bars, investigations and inquiries, and all other rights and customs which could in any way belong to them. Thus Immadus, bishop of the ancient see of Paderborn, and his successors, may have power to hold henceforth in full freedom the said manor, and to exchange, lease, or do whatever pleases him for the good of the church. In order that this royal transaction of ours may remain secure and stable for all time, we have ordered that this charter, as may be seen below, shall be signed with our hand and confirmed with the impression of our seal.

King John of England:
Fees for Use of the Great Seal, 1199

The uses to which the Great Seal of England was put and the fees exacted on these occasions were all carefully drawn up in a charter by King John. It is obvious that by this date the work of government was more complex and that some regulation was necessary in view of the exorbitant charges made in the time of King Richard. . . . And since the seal of Richard, our illustrious brother, of glorious memory, formerly King of England, in his time had fallen into such a state that for certain things pertaining to the seal some things were received out of the usual and ancient course, rather by inclination than from reason, to the prejudice of royal dignity and the liberty of the kingdom; namely, for letters patent of protection eighteen solidi and four denarii were given, for which only two solidi ought to have been given; and for simple confirmations in which nothing new is inserted, twelve marks and five solidi were given, for which only eighteen solidi and four denarii ought to have been given; we, therefore, for the salvation of our soul and of the souls of Henry, one time King of England, our father of happy memory, and of the said King Richard, our brother, and of all our ancestors and successors, wish and grant, at the instance of the venerable father Hubert, Archbishop of Canterbury, our Chancellor, and decree that in the future nothing shall be taken for the use of the seal in our time or in the time of our successors, more than was anciently decreed to be received for the use of the seal of the Kings of England, and which was received for the use of the seal of Henry our father, one time King of England, of happy memory, namely, for a charter of new enfeoffment of lands, or tenements, or liberties, there shall be taken one mark of gold or ten of silver for the use of the Chancellor, and one of silver for the use of the Vice-Chancellor, and one of silver for the use of the protonotary, and five solidi for wax. For a simple confirmation to which nothing new has been added there shall be given for the use of the Chancellor one mark of silver, for the use of the Vice Chancellor one bysant, and one bysant for the use of the protonotary, and twelve denarii for wax. For a simple protection two solidi shall be given. If any one should presume to do anything contrary to this our decree, let him incur our anger and the anger of Almighty God, and every curse by which an anointed and consecrated king can curse. Moreover, the said Archbishop of Canterbury, our Chancellor, and all bishops who at our consecration laid hands upon us, with our consent, have promulgated sentence of general excommunication against all those who presume to do anything contrary to this our decree. To this decree, the first after our coronation, which we have made concerning our seal, we have put that seal in witness and perpetual confirmation. Witnesses, etc. Given by the hand of Hubert, Archbishop of Canterbury, our Chancellor, at Northampton, on the seventh day of June in the first year of our reign.

King John of England:
Royal Licenses to Export and Import, 1205-1206

The kings of England had the right in feudal times of taking tolls on imports and exports. As the taking of a share of the cargo was commuted into a money payment, it became customary to obtain a license at the Exchequer at a rate which became more or less fixed. Such payments were eventually regulated by Parliament. C.13. The King, etc. Know you that we have given license to Raun, a monk of Christ Church, Canterbury, that he may send from England, wheresoever he will, one hundred pounds of corn once within Easter week, in the seventh year of our reign. And we command you that on receipt of this you do not impede him. Witness: Geoffrey, Count of Essex, at Canterbury, 11th day of December. C.18. The King to all, etc. Know you that we have received into our protection a certain ship of the Lord Bishop of Norwich with 80 tuns of wine until the Purification of Blessed Mary, in the seventh year of our reign. And we command you meanwhile that you cause no molestation or harm to it or to those bringing it. Witness: the Lord Bishop of Norwich, at Westminster, on the 7th day of December. C.49. The King to all his wardens of the ports of the sea, etc. Know you that we have given a license to Alexander de Warham to take out of our land of England one ship of salt and hides to Normandy on paying the ancient lawful and due customs. And we command you that you permit him to do that freely and without impediment. Witness: I myself at Gillingham by Peter of Stoke on the 12th day of January.

Capitulary of Diedenhofen:
On Heribannum, 805

The heribannum was originally the name given to military service, but was subsequently applied to corvees, and to payments due to the fisc for avoidance of such service. The tax applied in the time of Charlemagne to all freemen, and was graduated according to their condition. C.l9. Concerning heribannum we decree that our missi ought according to our command to exact it faithfully this year without favor, blandishment, or terror; that is, from a man having six pounds in gold, silver, bronze, or plate, whole cloth, horses, oxen, cows, or other cattle, but his wife and children shall not be robbed of their clothing for this; and they shall take only the lawful heribannum, i.e., three pounds. But they, who have not more than the value of three pounds in the said property, shall pay thirty solidi, i.e., one pound and a half. But he who has not more than two pounds shall pay ten solidi. But if he has goods to the value of one pound only he shall pay five solidi, so that he can again prepare himself for God’s service and our need. And our missi shall take care to enquire diligently lest any one defraud us of our due by any evil trick such as giving what he has or commending it to another.

Emperor Frederick II:
The Imperial Precaria, 1241

The Emperor Frederick II in the thirteenth century recognized that the demand of the cities for constitutional freedom was to his own economic advantage. In exchange for the grants of charters which Frederick made, the towns, both imperial and episcopal, rallied to his financial and military support in his wars against his enemies. The precaria which he asked from them varied with their size and economic condition, and took the place of the revenue he should have enjoyed from the crown lands which had, however, already been dissipated. Here begin the taxes of the cities and villas: 1. Frankfort: 250 marks. 2. Also from Gelnhausen: 200m. 3. Also from Wetzlar: 170m. 4. Also from Friedberg: 120m., of which half is given to the Lord Emperor and half for their buildings. 5. Also from Wiesbaden: 60m.; they pay that for their buildings. 6. Also from Seligenstadt: 120m.; they pay that for their buildings. 7. Also the Jews of Weitterebia: 150m. 8. Also from Oppenheim: 120m. The Jews there 15m. 9. Also from Nierstein 10m. 10. Also from the two villas at Ingelheim: 70m. for which brother Sebastian ought to do the work of the manor house. 11. Also Wesel: Free for four years, on account of the fact that it redeems its advocacy for 300m. The Jews there 20m. 12. Also from Boppard: 80m. The Jews there 25m. 13. Also from Sinzig: 70m. The Jews there 25m., from which they pay 4m. for the expenses of the lord of Smidevelt. 14. Also from Düren: 40m., of which one half goes to the Emperor and one-half for their buildings. The Jews there 10m. 15. Also the Jews of Aix: 15m. 16. Also from Kaiserswert: 20m. The Jews there 20m. 17. Also from Duisburg: 50m. The Jews there 15m. 18. Also from Nimwegen: 40m. 19. Also from four manors near Dortmund: 15m. The Jews there 15m. Also the citizens of Dortmund 100m. (Cologne currency.) 20. Also the Jews of Worms: 130m. 21. Also the Jews of Speyer: 80m. Also the sum of the denarii (Cologne currency) is 1488m. The cupbearers are given 234l/2m. of this and the steward 150m. and William the notary 71/2m.

Medieval Sourcebook:
The Taxes of the Kingdom of Jerusalem

Assises de Jerusalem. Tome H. Assises de la cour des Bourgeois, p. 173, (Paris, 1843)
Old French.

[TR] The following is a list of taxes of the kingdom of Jerusalem. The list of articles taxed forms an excellent index of the character of the commerce conducted by the Mediterranean powers of the time.

1. The old duties command that one should take at the custom house for the sale of silk for every hundred Besants, 8 Besants and 19 Karoubles, [Henceforth the coins are indicated by B and k] as duty.

2. For the duties oil cotton the rule commands that one should take per hundred, 10 B. and 18 K. as duties.

3. For the duties of pepper the rule commands that one should take per hundred, 11 B. and 5 K. as duties.

4. For cinnamon the rule commands that one should take per hundred 10 B. and 18 K. as duties.

5. For wool the rule commands that one should take per hundred B., 11 B. and 10 K. as taxes.

6. For the duties of alum the rule commands that one should take per hundred, 11 B. and 5 K. as duties.

7. For the duty on varnish the rule commands that one should take per hundred, 10 B. and 18 K. as duty.

8. For the duties on nutmegs or on nutmeg leaves, the rule commands that one should take as duty per hundred B. 8 B. and 1/3 by law.

9. Of flax the rule commands that one should take per hundred, 8 B. and 8 K. as duty.

10. For the duties upon cloves and the leaves of cloves the rule commands that one should take per hundred, 9 B. and 1/3 by law.

11. For the duties on Indian hens one should take the tenth.

12. For the wares which are brought by sea from the coast of Syria and which cannot be sold the rule is that they can be withdrawn and taken out of the country, but if the merchandise which cannot be sold be taken out beyond the chain they must be paid per hundred for as much as may then be in the country 8.B., per hundred, and for that which may have been sold duty must be paid to the custom house according that which is established for each kind and which one would have to pay. And be it understood that these duties shall be paid by the Saracens and by all the Syrians who may come with wares into this kingdom.

13. For the duties on muse the rule commands that one should take per hundred B. 8 B. and 1/3 as duty.

14. For the duty upon aloe wood the rule commands that on should take 9 B. and 1/3 per hundred as duty.

15. For the duties on sugar for that which is imported and exported by land and by sea, the rule commands that one should take per hundred, 5 B. as duty.

16. For the duties per camel’s load of sugar the rule commands that one should take 4 B. as duty.

17. For the duty on sugar which is brought by beasts of burden the rule commands that one should take 1 raboin per load as duty.

18. For all things which are exported by land to be taken to the Paynims the rule commands that one should take as duty per Besant, 1 K.

19. For the duty for the salt fish which is imported from Babylon one should take the quarter, that is of 4 B. one of the four, as duty.1

20. For the duty on flax which is imported from Babylon to Damascus the rule commands that one should take in transit for each camel 1 B. and 2 K. as duty.

21. For the duty on alcana the rule commands that one should take give for each sack a duty of 18 1/2 K.

22. For the duty on all the spices of retail shop-keepers the rule commands that one should take as duty per besante 1 K.

23. For the duty of sesamum the rule commands that one should on importation per hundred, 10 B. as duty.

24. For the duty on oil of Sesamum the rule commands that on should take per hundred, 11 B. as duty.

25. For the duty upon incense the rule commands that on should take per hundred. 11 B and 5K. as duty.

26. The rule for cardemome the law commands that one should take per hundred 11B and 5K as duty.

27. For the duty on ivory the law commands that one should take per besante 2 K as duty.

28. For the duty on Sarcocoll the rule commands that one should take per hundred, 11B and 5K as duty.

29. For the duty on Galega the rule commands that one should take per hundred 4 B. and 4 K.

30. For the duty upon the twigs and the leaves of lavender the rule commands that one should take per hundred, 4 B. and 4 K.

31. For the duty on Myrodolan the rule commands that one should take per hundred 4 B. and 4 K.

32. For the duty on cinnamon the rule commands that one should take per hundred, 4 B. and 4 K.

33. For the duty on rhubarb the rule commands that one should take per hundred, 4 B. and 3 K. as duty.

34. For the duty on ginger the rule commands that one should take per hundred, 4 B. and 4 K. as duty.

35. For the duty upon camphor the rule commands that one should take per hundred, 11 B. and 8 K. as duty.

36. It is understood that the rule commands that one should take on borage per hundred, 11 B. and 5 K. as duty,

37. It is understood that the rule commands that one should take on aspic per hundred, 4 B. and 4 K. as duty.

38. It is understood that the rule commands that one should take on gariophylus per hundred, 4 B. and 4 K. as duty.

39. It is understood that the rule commands that one should take on ammonia, internal tax that is to say per hundred, 11 B. and 5 K.

40. It is understood that the rule commands that one should take on Nabeth sugar, an internal tax.

41. It is understood that the rule commands that one should take on dates, an internal tax.

42. It is understood that the rule commands that one should take on emery per hundred, 10 B. in duty.

43. It is understood that the rule commands that one should take on licorice Saracen and Syrian 1 and 1/2 tenths, but of French one should take only 13 B. per hundred as duty.

44. It is understood that the rule commands that one should take on sulphur of arsenic per hundred, 11 B. and 5 K. as duty.

45. It is understood that the rule commands that one should take on camphor root which is underneath per hundred, 11 B. and 5 K. as duty.

46. It is understood that the rule commands that one should take on straps and saddles which are exported from the city per B, 1 K. as duty.

47. It is understood that the rule commands that one should take on Yellow sulphur of arsenic, an internal tax.

48. It is understood that the rule commands that one should take On libanotis per hundred 10 B. and 8 K. as duty.

49. It is understood that the rule commands that one should take on all planks and beams which are exported by land, as duty the quarter of what they cost.

50. It is understood that the rule commands that one should take as duty on planks used to construct threshing floors the tenth of what they cost.

51. It is understood that the rule commands that one should take upon salt fish exported from the city the quarter of what it cost as duty.

52. It is understood that the rule commands that one should take on fruit per hundred, 14 B. as duty.

53. It is understood that the rule commands that one should take on hens exported from the city and upon ? one Should take an internal tax.

54. It is understood that the rule commands that one should take as duty on rafters per besant, 2 K.

55. It is understood that the rule commands that one should take on olives, 20 B.

56. It is understood that the rule commands that one should take on wine which is brought from Nazareth and from Saphouric and from Safran, per camel load as duty 12 drachmans.

57. It is understood that the rule commands that one should take of thread of Damascus an internal tax.

58. It is understood that the rule commands that one should take of senna per hundred, 20 B. as duty.

59. It is understood that the rule commands that one should take of red currants per hundred, 8 B. and 1/3 which is the amount of the duty.

60. It is understood that the rule commands that one should take of wine which is imported from Antioch or from Lische or this side per besant, 1 K. as duty.

61. It is understood that the rule commands that one should take, of the shoes which the Saracens purchase as tax of sale, the tenth.

62. It is understood that the rule commands that one should take as duties on wheat, the tenth .

63. It is understood that the rule commands that one should take on eggs the tenth as duty.

64. It is understood that the rule commands that one should take on hens and pullets as duty the tenth, that is to say per hundred, 10 B.

65. On the goats which are imported from the Paynime the rule commands that one should take the tenth as duty.

66. On geese which are brought into the city the rule commands that one should take the tenth as duty.

67. On the oil which comes to the custom-house the rule commands that one should take per hundred, 8 B. and 4 K. as duty.

68. On nut gall the rule commands that one should give and take as duty 5 B. and 18 K. per hundred.

69. On the wool which is imported from various parts the rule commands that one should take by law per hundred 10 B. and 18 K.

70. On wax the rule commands that one should take per hundred 2 B. and 5 K.

71. On pens the rule commands that one should take as internal tax that is to say 11 B. and tax, that is to say 11B an 5K. per hundred.

Taxes and Tithes of the known World

Trouble in the Homeland WolfLarrysson