Finance and Trade Under Edward III Finance and Trade Under Edward III and the London Lay Subsidy of 1332, ed. G. Unwin (Manchester, 1918). Includes essays on taxation, trade, and merchants by Unwin and other scholars. Documentary sources include: (1) “TheLondon Lay Subsidy of 1332,” by M. Curtis, pp. 35-92; a transcription and full analysis of the lay subsidy of 1332, a royal tax assessed at the rate of one-tenth of the value of the moveable wealth of individuals with sufficient wealth to qualify (about one-third of the city’s population probably paid the tax). (2) “’The Societies of the Bardi and the Peruzzi and their Dealings with Edward III,” by E. Russell, pp. 93-135; lists the names and activities of wealthy Italian bankers in London who loaned money to King Edward III.
The Overseas Trade of London Exchequer Customs Accounts 1480-1 The Overseas Trade of London Exchequer Customs Accounts 1480-1, ed. H. S. Cobb, London Record Society 27 (London, 1990). Prints an English translation of the controller’s petty customs account for 29 September 1480 to 28 September 1481. Petty customs was a national tax on the value of imports and exports (except for wine, wool, and hides) by alien merchants and cloth exports by alien and denizen merchants. The controller was a royal official appointed to check the accounts of the actual collectors (whose account does not survive for this year). His entries record every ship entering or exiting the port of London (which extended in this period along the Thames as far as Gravesend) with customable goods, which are also carefully recorded, along with the names of importers and exporters, their custom status, and the custom they paid. In this account, ships are mainly identified by their shipmaster and only occasionally by the ship name or home port. The volume also includes two other customs accounts for the same year: (1) the accounts of the Staplers’ Company of wool customed at London and shipped to Calais; (2) account of the royal butler of England of a 2s tax assessed on each tun of wine imported by alien merchants to London. On BHO.