Bibliography - Government and politics: Taxation
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Subsidy Roll of the Rape of Lewes in 1296. Copied from an original MS., by W. H. Blaauw, published 1849 in Sussex Archæological Collections (vol. 2, article, pp.288-306) accessible at: W.S.R.O. [Lib 2087] & The Keep [LIB/500221] & S.A.S. library   View Online

Subsidy Collected from the Clergy of Sussex in 3 Richard ll, A.D. 1380, copied from inedited MSS., by W. H. Blaauw, published 1852 in Sussex Archæological Collections (vol. 5, article, pp.229-243) accessible at: W.S.R.O. [Lib 2090] & The Keep [LIB/500224] & S.A.S. library   View Online

The Taxpayers of the Borough of Arundel with Extracts from the Subsidy Roll of 1296 and other MSS., by W. H. Blaauw, M.A., F.S.A., published 1854 in Sussex Archæological Collections (vol. 7, article, pp.159-167) accessible at: W.S.R.O. [Lib 2092] & The Keep [LIB/500226] & S.A.S. library   View Online

Subsidy Roll, collection within the Rape of Lewes, A.D. 1621, by W. S. Ellis, published 1857 in Sussex Archæological Collections (vol. 9, article, pp.71-88) accessible at: W.S.R.O. [Lib 2094] & The Keep [LIB/500228] & S.A.S. library   View Online

Commissioners for the Collection of Subsidies in Sussex, by T. Herbert Noyes, Jun., published 1857 in Sussex Archæological Collections (vol. 9, article, pp.102-106) accessible at: W.S.R.O. [Lib 2094] & The Keep [LIB/500228] & S.A.S. library   View Online

Roll of a Subsidy levied 13th Henry IV, 1411, 1412, so far as relates to the County of Sussex, by T. Herbert Noyes, Jun., published 1858 in Sussex Archæological Collections (vol. 10, article, pp.129-146) accessible at: W.S.R.O. [Lib 2095] & The Keep [LIB/500229] & S.A.S. library

Six reasons of the Cinque Ports showing why they should continue exempt from payment of Subsidies, by Thomas Ross, published 1865 in Sussex Archæological Collections (vol. 17, article, pp.137-141) accessible at: W.S.R.O. [Lib 2102] & The Keep [LIB/500236] & S.A.S. library   View Online

William Penn - the Irelands of Highfure - the Hearth Tax, by Walter B. Bartelot, published 1880 in Sussex Archæological Collections (vol. 30, notes & queries, pp.236-239) accessible at: W.S.R.O. [Lib 2115] & The Keep [LIB/500248] & S.A.S. library   View Online

Extracts From the Sussex Assize Roll, 1279, by Frederick E. Sawyer, published 1887 in Sussex Archæological Collections (vol. 35, article, pp.89-92) accessible at: W.S.R.O. [Lib 2120] & The Keep [LIB/500253] & S.A.S. library   View Online

The Assessment of the Hundreds of Sussex to the King's Tax in 1334, showing their Local Organisation and Economic Condition, by Rev. William Hudson, F.S.A., published 1907 in Sussex Archæological Collections (vol. 50, article, pp.153-175) accessible at: W.S.R.O. [Lib 2135] & The Keep [LIB/500268] & S.A.S. library   View Online

Sussex Subsidies 1296, 1327 & 1332, by Rev. William Hudson, F.S.A., published 1910 (vol. 10, Sussex Record Society) accessible at: W.S.R.O. [Lib 2226] & The Keep [LIB/500386]

Taxpayers of the Hundred of Street in 1550 , by Mary S. Holgate, published November 1927 in Sussex Notes & Queries (vol. I no. 8, article, pp.243-244) accessible at: W.S.R.O. [Lib 8950] & The Keep [LIB/500203] & S.A.S. library

A Commonwealth Tax Assessment: Ebernoe, Petworth , by C. R. Haines, M.A., B.D., F.S.A., published February 1928 in Sussex Notes & Queries (vol. II no. 1, note, pp.19-20) accessible at: W.S.R.O. [Lib 8951] & The Keep [LIB/500204] & S.A.S. library

Tithes belonging to Lewes Friars, 1547, by S.N.Q. contributor, published February 1929 in Sussex Notes & Queries (vol. II no. 5, note, pp.145-146) accessible at: W.S.R.O. [Lib 8951] & The Keep [LIB/500204] & S.A.S. library

Sussex and the Hearth Tax, by P. D. Munday, F.S.A., published 1932 in Sussex County Magazine (vol. VI no. 1, article, pp.42-44) accessible at: W.S.R.O. [Lib 9325] & The Keep [LIB/500175]

Warrant for the payment for the carriage of Government Letters, April, 1597, by C. F. Dendy Marshall, published February 1937 in Sussex Notes & Queries (vol. VI no. 5, note, pp.154-155) accessible at: W.S.R.O. [Lib 12537][Lib 8863][Lib 8224] & The Keep [LIB/500208] & S.A.S. library

A Sussex Poll Tax, A.D. 1667, by J. L. Warren, published February 1938 in Sussex Notes & Queries (vol. VII no. 1, article, pp.22-24) accessible at: W.S.R.O. [Lib 12536][Lib 8864][Lib 2206] & The Keep [LIB/500209] & S.A.S. library

Assessment at Rye, 1660, by L. A. Vidler, published November 1940 in Sussex Notes & Queries (vol. VIII no. 4, article, pp.116-118) accessible at: W.S.R.O. [Lib 8865][Lib 2207] & The Keep [LIB/500210] & S.A.S. library

Chevage of Headmoney, by W. B. [W. Budgen], published May 1941 in Sussex Notes & Queries (vol. VIII no. 6, note, p.178) accessible at: W.S.R.O. [Lib 8865][Lib 2207] & The Keep [LIB/500210] & S.A.S. library

Schedule of the Highway Rate for Loxwood, 1654 , by Lt.-Col. E. L. Botting, R.E., published May 1945 in Sussex Notes & Queries (vol. X no. 6, article, pp.136-139) accessible at: W.S.R.O. [Lib 8228][Lib 2209] & The Keep [LIB/500212] & S.A.S. library

A Study of Landowners and Their Estates in Essex, Kent, Surrey and Sussex, based on the Assessments for the Land Tax of 1412, by Madeleine J. Steventon, 1949 at Oxford University (B. Litt. thesis)

Lay Subsidy Rolls, 1524-1525, by Julian Cornwall, published 1957 (vol. 56, Sussex Record Society) accessible at: W.S.R.O. [Lib 2272] & The Keep [LIB/504466][Lib/500433]   View Online

Early Taxation in Sussex. Part 1, by L. F. Salzman, F.S.A., published 1960 in Sussex Archæological Collections (vol. 98, article, pp.29-43) accessible at: W.S.R.O. [Lib 2183] & The Keep [LIB/500331] & S.A.S. library

Early Taxation in Sussex. Part 2, by L. F. Salzman, F.S.A., published 1961 in Sussex Archæological Collections (vol. 99, article, pp.1-19) accessible at: W.S.R.O. [Lib 2184] & The Keep [LIB/500330] & S.A.S. library

The Nonae Rolls and Soil Fertility, by E. M. Yates, published November 1962 in Sussex Notes & Queries (vol. XV no. 10, article, pp.325-328) accessible at: W.S.R.O. [Lib 8233][Lib 2982] & The Keep [LIB/500217] & S.A.S. library

Levy for Parliamentary Army in 1645, by S. G. Beckensall, published November 1962 in Sussex Notes & Queries (vol. XV no. 10, article, pp.345-346) accessible at: W.S.R.O. [Lib 8233][Lib 2982] & The Keep [LIB/500217] & S.A.S. library

Poll Tax in Lewes: 1378, by L. F. Salzman, published November 1968 in Sussex Notes & Queries (vol. XVII no. 2, article, pp.49-52) accessible at: W.S.R.O. [Lib 8235] & The Keep [LIB/500219] & S.A.S. library

Sir Cloudesley Shovell and a loan secured on the Malt Tax, by K. W. Dickins, published May 1969 in Sussex Notes & Queries (vol. XVII no. 3, note, pp.103-104) accessible at: W.S.R.O. [Lib 8235] & The Keep [LIB/500219] & S.A.S. library

The Willingdon tithe award, 1842, edited by N. C. Beck, published 1978 (34 leaves, Eastbourne Ratton School) accessible at: British Library & East Sussex Libraries

The Pevensey tithe award, 1839, edited by N. C. Beck, published 1979 (v + 36 leaves, Eastbourne Ratton School) accessible at: British Library

Sussex Hearth Tax Assessments 1662: 1 - Lewes Rape, edited by M. J. Burchall, published 1980 (Occasional Papers No. 3, 36 pp., Sussex Genealogical Centre, ISBN-10: 0907084001 & ISBN-13: 9780907084006) accessible at: W.S.R.O. [Lib 7382] & The Keep [LIB/501292] & West Sussex Libraries & East Sussex Libraries

Sussex Hearth Tax Assessments 1662: 2 - Pevensey Rape, edited by M. J. Burchall, published 1981 (Occasional Papers No. 4, 77 pp., Sussex Genealogical Centre) accessible at: W.S.R.O. [Lib 7650] & The Keep [LIB/501293] & East Sussex Libraries

Brighton College v. Marriott: Schools, charity law and taxation, by Martin D. W. Jones, published 1983 in The Journal of the History of Education Society (vol. 12, issue 2, article, pp.121-132)   View Online

Brighton College v. Marriott: Schools, charity law and taxation, by Martin D.W. Jones, published 1983 in History of Education (vol. 12, no. 2, article, pp.121-132)

East Sussex Land Tax, 1785, edited by Roger Davey, published 1 April 1991 (vol. 77, xxxvi + 309 pp., Sussex Record Society, ISBN-10: 0854450386 & ISBN-13: 9780854450381) accessible at: W.S.R.O. [Lib 11681][Lib 13075] & The Keep [LIB/500454][Lib/507860] & West Sussex Libraries & East Sussex Libraries
Abstract:
The Land Tax, like a rate, was an annual charge on the occupiers of houses and land which for over two centuries in England and Wales formed one of the staple sources of income for the government. The records of its assessment and collection have long been recognised as of major importance for a wide range of historical studies, from aspects of social and economic history, to the more personal or local (but no less fascinating) realms of family and estate history. This volume, however, achieves for the first time (so far as it is known) the publication of a full transcription and index of the lists for an entire county in a single year.
The year chosen is 1785, one of the earliest to provide national coverage through surviving records, and the county is East Sussex-comprising 146 parishes and liberties, including the towns of East Grinstead, Lewes, Hastings and Rye, as well as the biggest single parish covered, the important developing town of Brighton. Over 12,500 units of assessment (houses and land) are listed, of varying sizes, which were in the ownership or occupation of nearly 10,000 individuals. The lists thus represent more than half the contemporary householders of the county, or nearly 10% of the population. All personal and place names are indexed here, making the volume in effect a 'directory' of East Sussex of a considerably earlier date than the useful printed series developed in Victorian times. Moreover, many farm and other minor local names which are not readily to be found in other reference books can now for the first time be speedily located.
This volume is thus an essential tool for locating ancestors and setting them in their local context. It also enables the social and economic historian to identify the spread of large and small estates, to make some assessment of the wealth of individuals, and to indicate the concentration and diffusion of land ownership in different areas. And last, but not least, it provides a valuable 'key' to much more by unlocking the means of entry to other original records-earlier and later land tax assessments, and related records such as manorial court rolls, rate books, title deeds, and estate papers. It is hoped that the volume, as a pioneering venture, may point the way to similar projects in other areas, thus opening up an important source to wider study.

Sussex Hearth Tax Assessments 1662: Hastings Rape, by Timothy Patrick Mitchell, published 1 July 1995 (booklet, 40 pp., published by the author, ISBN-10: 0952388111 & ISBN-13: 9780952388111) accessible at: W.S.R.O. [Lib 14502]

Sussex Hearth Tax Assessments 1662: Bramber Rape, by Timothy Patrick Mitchell, published 31 July 1996 (booklet, 40 pp., published by the author, ISBN-10: 095238812X & ISBN-13: 9780952388128) accessible at: W.S.R.O. [Lib 13244] & The Keep [LIB/501294]

The Contentious Tithe in 16th and 17th Century West Sussex, by George Hothersall, published October 1997 in West Sussex History, the Journal of West Sussex Archives Society (no. 60, article, p.3) accessible at: W.S.R.O. [Lib 16404/60] & The Keep [LIB/500484]

Extract from Hearth Taxes, published October 1997 in West Sussex History, the Journal of West Sussex Archives Society (no. 60, article, p.11) accessible at: W.S.R.O. [Lib 16404/60] & The Keep [LIB/500484]

Sussex Hearth Tax Assessments 1670: Arundel Rape, by Timothy Patrick Mitchell, published 1998 (booklet, published by the author) accessible at: W.S.R.O. [Lib 13687]

West Sussex Land Tax, 1785, edited by Alan Readman, Lionel Falconer, Rosie Ritchie and Peter Wilkinson, published 2000 (vol. 82, 319 pp., Sussex Record Society, ISBN-10: 0854450491 & ISBN-13: 9780854450497) accessible at: W.S.R.O. [Lib 14404] & The Keep [LIB/500459][Lib/507865] & West Sussex Libraries & East Sussex Libraries   View Online
Abstract:
This edition of the Land Tax provides the most comprehensive picture of the 18th century inhabitants of West Sussex ever published. It also completes the picture for the whole ancient county of Sussex, providing the counterpart to the East Sussex volume issued by the Record Society in 1991.
The Land Tax, like a rate, was an annual charge on the occupiers of houses and land which for over two centuries in England and Wales formed one of the staple sources of Government income. The records of its assessment and collection have long been recognised as of major importance for a wide range of historical studies. The extensive index, including all personal and place names, enables this edition to provide a comprehensive directory of landowners and tenants - the fullest record of the inhabitants of the county before the compilation of the first Victorian census half a century later. The tax assessments listed anyone who owned or occupied a house or land with a rentable value of upwards of £1 per year. It consequently includes around half of all the householders - over 6,000 people out of a total population of around 60,000 - and even more units of property. None of the 19th century County Directories approached this figure. It will be invaluable to a wide range of students: to family historians for the personal names, to topographers for the place names, and to social and economic historians for the details of land holding and ownership.
The year chosen, 1785, has of course been chosen to match the East Sussex volume. It catches West Sussex at the end of the era when it was an almost entirely rural and agricultural community, before the seaside villages blossomed into fashionable coastal resorts. Every rural parish is covered - and of course the urban communities represented by the City of Chichester, the market towns of Arundel, Horsham, Midhurst, Petworth and Steyning, and the port of New Shoreham.

Sussex Subsidies, by R.W. Standing, published Spring 2001 in West Sussex History, the Journal of West Sussex Archives Society (no. 67, article, p.40) accessible at: W.S.R.O. [Lib 16404/67] & The Keep [LIB/500491]

Brighton Town, Sussex: Rate Book 1826, published 2002 (booklet, PBN Publications) accessible at: W.S.R.O. [Lib 14711]

Computerising the Land Tax, by Jane Le Cluse, published Spring 2002 in West Sussex History, the Journal of West Sussex Archives Society (no. 69, article, p.37) accessible at: W.S.R.O. [Lib 16404/69] & The Keep [LIB/500493]

The Great Tithe of 1836, by R. W. Standing, published Autumn 2002 in West Sussex History, the Journal of West Sussex Archives Society (no. 70, article, p.12) accessible at: W.S.R.O. [Lib 16404/70] & The Keep [LIB/500494]

1552 Sussex Lay Subsidy, compiled by Michael J. Burchall, published 2014 by Parish Register Transcription Society (Ref: SXLS, CD-ROM) accessible at: The Keep [LIB/508011]
Abstract:
Transcribed by Michael J Burchall, FSG, from the original records in the National Archives, together with an Introduction and Surname Index as well as Search Instructions and Links to other Websites. Men (and a few women) are listed with their Assessment and Payment which is totalled for each Parish. This tax replaced the earlier relief in Edward VI's reign and was the fourth payment in 1552 of the original tax of 1549. It was levied on goods worth more than Ten Pounds for native-born and double that for foreigners. Aliens (and denizens without moveable goods worth between 20 shillings [£1] and £10) were assessed and paid 12d (pence) in the pound (5%) or a poll tax of 8d per head if they did qualify on moveable goods.

1805 West Sussex Land Tax, compiled by Michael J Burchall, published 2014 by Parish Register Transcription Society (Ref: SXXLTX, CD-ROM) accessible at: The Keep [LIB/508012]
Abstract:
Land Tax began in 1692/3 and was made permanent by statute in 1798. It was a tax on personal property including land, houses, shops, wharfs, woods, meadows, mills, tithes, glebes and salaries. Michael Burchall has been transcribing Land Tax Returns since 1973. The 1785 Sussex Returns have been published by Sussex Record Society, so Michael has chosen to abstract returns a generation on, for 1805 for West Sussex from the originals at West Sussex Record Office. The CD lists the Owner, Occupier and Rental, parish by parish.

1815 West Sussex Land Tax, compiled by Michael J Burchall, published 2015 by Parish Register Transcription Society (Ref: SXXLT2, CD-ROM) accessible at: The Keep [LIB/508885]
Abstract:
To celebrate the bicentenary, Michael Burchall has transcribed another annual Land Tax for West Sussex, following his previous one for 1805. Full details have been transcribed from digital copies of the handwritten returns at WSRO on over 300 pages and indexed with a useful historical Introduction. Since 1973 Michael Burchall has been transcribing Land Tax returns with other SFHG Members which were published in early editions of the SFHG Journal "Sussex Family Historian" and included East Sussex places from Albourne to Brighton until the enormity of the project overtook them.