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The most important tax of the late Anglo-Saxon period was the geld, a land tax first regularly collected in 1012 to pay for mercenaries. After the Norman Conquest of England in 1066, the geld continued to be collected until 1162, but it was eventually replaced with taxes on personal property and income.
Some carucages were assessed on plough-teams, such as this four-ox-team plough, redrawn from the Luttrell Psalter, an illuminated manuscript of c. 1330. [1]Carucage [a] was a medieval English land tax enacted by King Richard I in 1194, based on the size—variously calculated—of the taxpayer's estate.
The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property ...
Henry Hereford (early 16th c.) [10] On Candlemas Day 1528 he was paid wages of £95 7 shillings at Greenwich Palace recorded in the records of the Treasurer of the Chamber's Accounts as: "Hen. Hereford, customer of Plymouth, for ships sent by him into Spain with the King's ambassadors and letters, and for the discryvinge the Emperor's navy at ...
Jurisdictions imposing property tax uniformly charge some official with determining value of property subject to tax by the jurisdiction. [37] This official may be an employee or contractor to the taxing government, and is generally referred to as the tax assessor in most jurisdictions. Some taxing jurisdictions may share a common tax assessor ...
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A tax collector at work – from an illustration by Henry Holiday in Lewis Carroll's The Hunting of the Snark (1876). A tax collector (also called a taxman) is a person who collects unpaid taxes from other people or corporations on behalf of a government. The term could also be applied to those who audit tax returns or work for a revenue agency.