medieval-atlas/economic-development/303

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Taxation in medieval Scotland Taken at face value, average income from lay and ecclesiastical estates had declined by 49% since the reign of Alexander III and income from benefices by 37% since the date of the Old Extent (before 1267, possibly 1201). As there is no discernible reduction in the 1320s, most or all of this decline had occurred later. The principal cause must have been depopulation as a result of the Black Death in 1349-50 and the Grey Death in 1361-2, leading to reductions in rent and the abandonment of marginal land. Climatic deterioration may also have been a significant factor. So too may have been the trebling of export duty on wool, hides and wool fells in 1358. This provided an additional return to the Exchequer of nearly £3,000 in 1365-6, almost 13% of the total recorded value oflay and ecclesiastical estates, although much of the impact wouid have been borne by the peasantry, which was always a major producer (see below, Taxed income). There is a pronounced gradient in the reduction of estate values from west to east and from north to south (see above, Tax assessments of lay and ecclesiastical estates, before 1286). The reduction was least in the eastern Lowland sheriffdoms of Edinburgh, Fife, Clackmannan, Peebles, Forfar and Kincardine (down by between 25% and 34%); with Roxburgh, Lanark, Berwick and Stirling, these had been the richest areas in the thirteenth-century assessment. Doubtless, destabilisation exacerbated the reduction in Berwick (40% less), Roxburgh (54% less) and Selkirk (47% less). Lanark and Stirling seem to have been affected by their relative P Sodor? £s per mile of dioceses 1.00 and over 0.75 -0.99 0.50 -0.74 0.25 -0.49 Under 0.25 height and more westerly position (down by 57% and 61 %). The west-coast Lowland sheriffdoms had declined by between 56% (Dunbarton and Renfrew) and 67% (Dumfries), with Wigtown down by 84%. In the Highlands, the Argyll estates that had been re-assessed were 78% lower, the valuation of Inverness was 65 % lower, and Perth was 50% lower. Banffhad declined by 88%, a suspiciously high figure when compared with later tax returns (see below, Taxed income). Aberdeen had declined by 42%. The pattern of decline in the assessment of benefices has many similarities, although it is less pronounced (see above, Old Extent of church benefices, before 1267). The assessment confirms that the wealthiest, most densely populated part of the country remained the eastern Lowlands, which had declined least; while the Highlands and Galloway had declined most. The reported income of benefices in the diocese of Caithness had declined by 70%, in both Moray and Galloway by 61 %, in Argyll by 53% and in Dunkeld by 50%. There is much less variation between Dunblane (38%), Glasgow (37%) and St Andrews (34%). The decline was least in Brechin (27%), Ross (23%) and Aberdeen (9%). The figure for Ross looks surprising but seems to be borne out by later tax returns, which must always have been heavily skewed towards the lowlands of Easter Ross and the Black Isle (see below, Taxed income); whereas £0.65 per square mile for Aberdeen was far higher than can be justified by later returns and may result from a transcriptional error. Assessed income of church benefices 1366 ASt 303

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