medieval-atlas/economic-development/300

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Taxation in medieval Scotland In 1290 Pope Nicholas IV ordered new assessments of ecclesiastical income to be made throughout western Christendom and tithes to be levied for six years towards the cost of a crusade. The assessments were prepared between the autumn of 1291 and the spring of 1292, on the basis of sworn statements by the clergy of the value of all ecclesiastical revenues and saleable goods. The military orders, leper hospitals and clerical incomes of 6 merks (£4) or less were exempt. The first tithe was levied in 1292. As an inducement to take up the cross, Pope Nicholas granted all receipts from tbe British Isles to King Edward I of England. The Scottish record survives, among documents of Bishop Halton of Carlisle, tbe chief collector for Scotland, in a summary account of diocesan assessments and receipts. Although still part of tbe ecclesiastical province of Nidaros (Norway), Halton also collected tithes in tbe diocese of Sodor (the Hebrides, the islands in tbe Firth of Clyde and the Isle of Man). On the Isle of Man tithes were collected for all six years of tbe tax, thus providing separate evidence for the valuation of Man; whereas in the rest of Scotland tbe tithe was levied only for the first four years, because of the breakdown in Anglo-Scottish relations towards the end of 1295 and the square mile of dic)CEISeS i 5.00 and over 3.00 -4.99 1.50 -2.99 0.50 -1.49 Under 0.50 subsequent wars. A detailed assessment of benefices and other ecclesiastical revenues in the archdeaconry of Lothian (excluding the appropriated benefices and estates of the bishop of St Andrews) survives among tbe records of Coldingham Priory. This provides the one point of reference witb the Old Extent of benefices and shows an average increase in the value ofLothian benefices of some 56%: an increase of 65 % in the deanery of Linlitbgow, 69% in the deanery of Haddington and 38% in the deanery of Merse. It also provides evidence of the ratio of spiritualities (benefices) to temporalities (ecclesiastical estates) and indicates tbat in Lothian 64.5% of recorded ecclesiastical income was derived from benefices, almost Nicholas IV tithe in England and Wales, 1291 to 1292 ASt 300

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