Lay Subsidies 1583-1649

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About Lay Subsidies
Lay Subsidies were a tax on a person's movable items in the 12th to 17th centuries. It was payable by lay people only (i.e. clergy were exempt). The tax was set at a tenth of the value for town residents and a fifteenth for country dwellers

Although nominally a tax on movables, it was assessed sometimes on goods and sometimes on land. Only the more prosperous people in each parish would have paid it.

1588 - 1595
There are several rolls which cover the combined hundreds of Farnham, Guildford, Godalming, Blackheath, Woking and Wotton for the period 1588-1595.
Roll A - E179 185/336, dated 31 Eliz I (1588-1589)
Roll B - E179 186/351, dated 20 Oct 1593
Roll C - E179 186/361, dated 20 oct 1594
Roll D - E179 186/357, dated 28 Oct 1595
Roll A gives the amount of tax assessed, If a name appears in Roll A only, this is the amount given below. Rolls B-D give the value of Land or Goods on which the tax was assessed.

Name RollsLand/GoodsAmount
John AtfeldeA, B, C, DGoods5
William BanysterB, C, DGoods3
Thomas BarnardA5s 4d
Edmund BonseyDGoods4
John Cobbett, jnr.A5s
John Cobbett, snr.B, CGoods3
John CobbettDGoods3
Robert CobbettA, B, C, DLand1
Robert Cobbett, snrB, C, DGoods3
Thomas CobbettA5s
John Hone snr.A, BLand1
John Hone, jnr.A, B, C, DLand2
Hugh LockwoodA, B, C, DLand1
Matthew SnellingeA, B, C, DGoods3
John ThetcherA, B, C, DLand1
Chris UnderwoodA5s
Total tax for each roll: B - 3 9s 4d;   C - 3 14s 8d;   D - 2 7s 4d

James I, 1622-1624
There are two rolls which cover this period.
Roll A - E179 186/388, dated 20 Mar 1622
Roll B - E179 186/419, dated 8 Oct 1624

Name RollsLand/GoodsAmount
Henry CobbettA, BLand1
John CobbettA, BLand1
John HoneA, BLand1
Joseph HoneA, BLand1
Robert LeeA, BLand1
Henry RutterA, BLand1
Total tax: 8s

Charles I, 1628
There are two rolls which cover this period.
Roll C - E179 186/439, dated 3 Oct 1628
Roll D - E179 186/440, dated 20 Dec 1628

Name RollsLand/GoodsAmount
Mr BrittaineC, DLand1
Henry CobbettC, DLand1
John HoanC, DLand1
Joseph HoanC, DLand1
Robert LeeC, DLand1
Total tax: 1

Charles I, 1640-1642
There are two rolls which cover this period.
Roll F - E179 186/451
Roll G - E179 186/456
Roll H - E179 186/461
These give the amount of tax assessed.

Name RollsAmount
Henry CobbettF, G, H8s
John FerneheddF, G, H8s
John HoneF, G, H16s
Robert LeeF, G, H8s
Robert OckleyF, G, H16s
John RuttarF, G, H8s
Total tax: 3 4s