England Finding Taxation Records (National Institute)

Finding Taxation Records
Most national tax records are part of the huge archive of the Exchequer held at TNA, and most are in class E179, which covers 30,000 tax documents from the 13th to the 17th centuries, that is up to the end of the Stuart monarchs. As Hoyle notes (Tudor Taxation Records: A Guide for Users, 1994), class E 179 is extremely heterogeneous, being put together by the 19th century arrangers of the public records along lines which contravene all the modern rules of archival arrangement! Not only is the date range huge, but it contains both locally-produced and Exchequer-derived materials for National Taxes (but not local rates).

The vast, rigorous re-examination and re-listing of the E 179 documents has resulted in:


 * An excellent introductory article, with examples and transcripts by Mackman and Watt (The E 179 (Lay Taxation) Project: The Records and the Database. Genealogists’ Magazine Vol. 28 #1, page 3-15.), two team members.


 * TNA research guide D10.


 * Jurkowski, Smith and Crook (Lay Taxes in England and Wales 1188-1688, 1998) complementary text and which chronologically tabulates every lay tax, usually indicates the purpose, rate, method of assessment, rate of collection, exemptions, total yield and records extant for each known tax from 1188-1688.


 * Access to the E 179 database on the National Archives website is searchable by place, date, tax and document type, or any combination of these. Names of individual taxpayers are not on the database; they must be searched in the originals or printed transcripts or in microforms of them, many of which are available outside TNA. At present only lay taxes are included but the ongoing project will eventually contain clerical ones too. It is also proposed to digitize the records and mount them on the web so greatly increasing both awareness and availability.

National taxation records are generally arranged by county and then by the subdivisions (hundreds, wapentakes etc.). Beware—these boundaries have often changed over time, thus recourse to a good gazetteer or the relevant Victoria County History may be necessary. Within these sections lists are arranged chronologically using regnal years, which are described in most standard genealogical and history reference texts, for example Fitzhugh (Dictionary of Genealogy, 1998), Hey (The Oxford Companion to Local and Family History, 1996), Richardson (The Local Historian’s Encyclopaedia, 2003). There are separate lists for:


 *  The Cinque Ports, certain ports on south east coast with ancient privileges.


 *  The Royal Household, including courtiers and officials.


 *  Divers, Miscellaneous and Unknown Counties, in other words much miscellaneous material.


 *  Clergy.

Royal tax levies are not in E 179 but in the Exchequer pipe rolls (E 1372) and the receipt rolls of the Exchequer of Receipt (E 401).

However some of these pre-1689 tax returns are held in the British Library, in county archives and other repositories. In particular the (Monthly) Assessment levied by parliament from 1642-1680 was administered by county commissioners and lists of contributors names are thus in county archives. Many lay subsidy and hearth tax returns have been published by county record and genealogical societies and are therefore more accessible. If they have been published as part of a series they will probably be at the FHL but may not be findable on the FHLC, so use Smith’s Inventory which lists the contents of such series and journals. Gibson’s 1996 (The Hearth Tax, Other Later Stuart Tax Lists and the Association Oath Rolls) listing of Hearth Tax and other Stuart tax lists is the standard reference.

The records of taxation after the Glorious Revolution of 1689 can be found in several series at TNA as well as at county record offices. Gibson, Medlycott and Mills (Land and Window Tax Assessments, 1993) have surveyed the extant records, and this reference should be used in conjunction with the FHLC.


 * FHLC – LOCALITY – ENGLAND – LAND AND PROPERTY – TAXATION
 * FHLC – LOCALITY – GREAT BRITAIN/ENGLAND – TAXATION

Also in county and town sections, for example under ENGLAND – NORFOLK – TAXATION there are:


 * Taxation of Norwich 1254.
 * Lay Subsidies for county of Norfolk 1598-1640.
 * Hearth Tax Assessments 1664 and 1666.
 * Hearth Tax Exemption Certificates 1670-1674 for Norwich, Great Yarmouth, King’s Lynn and Thetford.
 * 32 Land Tax Assessments by hundred.
 * Norfolk Land and Window Tax Assessments 1692-1806 in private collections.

And under ENGLAND – LINCOLNSHIRE – LINCOLN – TAXATION there are:


 * 1828 Valuations for Paving, Lighting, Watching and Improvements for the city.
 * Hearth Tax Returns 1665-1671.

Whilst ENGLAND – SUSSEX – HORSHAM – TAXATION provides:


 * Church Rates 1787-1821.
 * Land Tax Assessments 1780-1832.
 * Poor Rates and Church Rates 1748-1900.

When dealing with original rolls be prepared to encounter Exchequer style sewn at the head, orChancery style where the foot of each parchment is stitched to the head of the next forming one long roll.

With many documents it is often not clear for what tax the assessment is, thus the catalogue description or film header may be incorrect. For the family historian any listing that puts a certain person in a certain place at a particular date is valuable; if its gives his occupation or details of taxation that can be interpreted to illuminate his economic or social position then so much the better.

It is also important to note that just because a document survives several hundred years does not mean that it is complete and in perfect condition. Hoyle gives maps showing the survival of lay subsidy returns, and they indicate several blanks where nothing survives. The ravages of damp and mildew, dirt, rodents, careless handling and storage, and the occasional fire or flood have all taken their toll. Be grateful for what we have left and handle it carefully; and alert the appropriate archives when you chance upon records that should be in their care.

Innumerable antiquarians have transcribed much of the early material, typically being published in County Record, Archaeological, Historical or Antiquarian Society journals or as separate volumes or series such as the List and Index Society. Details of these societies are included in the course English: Education, Health and Contemporary Documents. Most of these transcriptions have been extremely well done by those familiar with Latin and having the required palaeographical skills. Furthermore, their editions usually contain indexes of names and places. There is still much to be done, and some Family History Societies have taken up the challenge of transcribing and printing all lists not published by the older societies. Before tackling originals (even in the more convenient and accessible film format) it would pay the researcher to first check whether the material they need has already been printed, and is available through the FHLC, a nearby university or large public library or via Interloan. Hoyle (Tudor Taxation Records: A Guide for Users) has a bibliography of the major county tax returns in print as of 1994. There are many others for single places also published, for example Stoate and Howard (The Somerset Protestation Returns and Lay Subsidy Rolls 1641-1642) present a list of taxes 1290-1700 and indicate the varied locations of original items as well as manuscript and printed transcripts for Somerset.

The researcher will need to know the parish or township and its county. Reference materials such as Christensen’sParishes and Registrations Districts, Humphery-Smith (The Phillimore Atlas and Index of Parish Registers, 1994) and certain gazetteers will provide this information, but caution should be used as boundaries have changed over time. Glasscock (The Lay Subsidy of 1334, 1975) has produced a gazetteer of the 1334 lay subsidy which is most useful for the earlier periods.

To find tax records online consult first the article by Cavell. Good sites include:


 * Cyndislist
 * The National Archive website where there is a A brief history of income tax (1799-1999).

The two certainties in life, according to the old adage, are death and taxes. The family historian recognizes the importance of both in leaving behind numerous records.

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Information in this Wiki page is excerpted from the online course English: Taxes, Lists, Business, Electoral and Insurance Records offered by The National Institute for Genealogical Studies. To learn more about this course or other courses available from the Institute, see our website. We can be contacted at [mailto:wiki@genealogicalstudies.com wiki@genealogicalstudies.com]

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