ABSTRACT
The London Lay Subsidy Roll of 1332 is to be found in the Public Record Office. The year 1332 is memorable in the history of taxation. Before leaving the taxation of London it is interesting to consider the proportion which it bore to the taxation of the whole country. Before leaving the taxation of London it is interesting to consider the proportion which it bore to the taxation of the whole country. The question of the size and wealth of the population of London naturally arises, when the amount which London contributed to the exchequer is under discussion. The roll affords a means of judging how the wealth of the city was distributed among those who possessed goods of greater value than ten shillings. The taxpayers may conveniently be divided into six classes according to the amount of their assessments. Tax-rolls are frequently described as directories of the districts which returned them.
