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The Hampshire Lay Subsidy Rolls1585The Act of 1585 27 Eliz., c xxix.This was the authority for the Subsidy. The Lay Subsidy was a grant to the Crown (in 1585 it was Elizabeth I), authorised by an Act of Parliament of a tax to support the expenditure of the Crown. This included the payment of the Armed Forces and the building of naval ships. The clergy and peers were subject to separate arrangements. The form of tax from the 14th to the 17th century was a fifteenth and tenth, which was based on a valuation of a persons moveable goods. This included crops, these were levied at a fifteenth in rural areas and a tenth in the cities and boroughs. Each of the County Rolls, there were six, represents a division, with the exception of the sixth Roll, this includes both Alton and Kingsclere Division. A Hundred is a district in a shire, whose assembly of notables and the village representatives usually met once a month. The County texts are written on parchment made into files and sewn together at the head, the Fawley Roll is sewn at the foot. The Portsdown Roll is written on twenty one sheets of paper covering only one side per sheet. The responsibility for collecting the Subsidy was with a group of Commissioners for the Lord Chancellor. They were to be men of local prominence and respectability, each shared a divisional jurisdiction. They appointed two or more assessors in each tithing. For each division there was a petty collector who was nominated, he was probably a tradesman or perhaps a local farmer. He handed the money to the high collector for the division. The high collector was directly answerable to the Commissioners . The Commissioners then sent the money collected to the Exchequer in London Commissioners, High Collectors and Petty Collectors
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