|Taxpayers in Sussex
By Act of Parliament of 1523 (14 & 15 Hen. III, c. 16) a general subsidy was raised, spread over four years, from laymen, clergy and peers. In each of the first two years 1s in the £ was raised from annual income from land; 1s in the £ on capital goods worth over £2 and under £20; and a flat payment of 4d on goods worth from £1 to £2, and also by persons aged 16 and upwards in receipt of £1 per annum in wages. In the third year a further shilling in the pound was payable on land worth £50 and upwards a year; and in the fourth year a shilling in the pound on goods worth £50 and upwards. To raise this revenue, returns were required from every hundred, parish or township. In Sussex, the returns for 1524 and 1525 cover the city of Chichester (divided into Estrata, Westrata, Southstrata, North[strata] and Palenta), the borough of Midhurst, and then the rest of the county divided into rapes, within those into hundreds, and within those into boroughs, tithings, liberties, townships or parishes. It is important to note that the cinque ports of Hastings, Rye and Winchelsea were exempt from the subsidy, except for alien inhabitants; and that the town of Westbourne was also exempted 'as the town was lately destroyed by fire'. Aliens are noted as such, sometimes with nationality; and Brighthelmstone (Brighton), which had been burnt by the French in 1514, is only represented fragmentarily. The Sussex Record Society published this transcript and edition by Julian Cornwall of the 1524 and 1525 returns: the 1524 return was used for the main transcript where possible, names peculiar to the 1524 lists being marked with an asterisk, and those with amendments in 1524 with a dagger. At the foot of each 1524 return the new names from 1525 are given. Only the amount of the assessment is printed (m. = marks). Letters prefixed to the sum give the basis of the assessment, no letter (or G) meaning that it was on goods - A, annual wages; D, annual wages of day-labourers; F, fees or salaries of office; L, lands; P, profits; W, wages; x, no basis stated.
CODBOROTH. Cost: US$8.00.
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