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TAXATION - UK

 

UK tax records included hearth tax returns, marriage duties, window tax, land tax, lay subsidies and poll taxes.

No STERRY or similar located in:

  • Ship-money returns for the County of Suffolk, 1639-40. Transcribed and edited by Vincent B. Redstone, Ipswich : W.E. Harrison, 1904. (Harl. mss. 7,540-7,542)  [Online archive.org]

Ship money was a tax levied by Charles 1 and was a major cause of the English Civil War, according to Mark Herber in 'Ancestral Trails'. It was levied from 1634-1640 in maitime areas (and later elsewhere) to finance the navy. [p. 420]

STERRYs or variants were found in:

Lay subsidies were taxes that were levied from the 12th to the 17th centuries on moveable personal property (such as goods, crops or wages) above a variable minimum value, which effectively exempted the poor from liability. Subsidies were also sometimes levied on land and buildings. The taxes were called lay subsidies because clerical property was exempt. (Ancestral Trails, Mark Herber 1997)

Hearth tax was levied in England and Wales from 1662 to 1689. It was a tax of two shillings on each fireplace, hearth or stove. Some people, such as paupers, were exempt from paying the tax. Each year's tax was payable in two instalments: on Lady Day (March 25) and Michaelmas (29 Sept).

Three poll taxes were levied between 1377 and 1381. These embraced the whole adult population, both male and female-only beggars were exempted. Many returns have survived, the most detailed being those of 1379, in which occupations were often stated. On the other hand, these returns are less complete than those of 1377 because - just as in the 20th century - there was widespread evasion of the poll tax. In addition, some of the 1381 assessments were destroyed in the ensuing Peasants' Revolt. The experiment was not repeated for several hundred years.

The surviving poll tax returns have been printed in full in Carolyn Fenwick's The Poll Taxes of 1377, 1379, and 1381 (1998-2005) [Source: Some Notes on Medieval English Genealogy]

The alien subsidies, a unique fiscal phenomenon in both English and European history, were a series of taxes levied upon first-generation immigrants during the second half of the fifteenth century.