Carucage

Carucage: A Medieval Experiment in Taxation

Imagine a time when taxes were as unpredictable and varied as the weather—such was the case with carucage during the Middle Ages. This unique land tax, enacted by King Richard I in 1194, replaced the more cumbersome danegeld. But what exactly made this medieval tax so intriguing? Was it just another attempt to squeeze every last penny out of the English people, or was there something more to it?

The Birth and Purpose of Carucage

Carucage came into being as a response to the difficulties in collecting danegeld. The old tax had become increasingly complex due to numerous exemptions, making it harder for the crown to rely on it as a steady source of income. So, King Richard I decided to try something new: carucage.

This tax was derived from the older danegeld and was an experiment in revenue collection. It aimed to simplify the process by assessing the taxable value of an estate based on the Domesday Survey or other methods. But unlike its predecessor, carucage was levied just six times and never raised as much revenue as hoped.

Assessments and Collection

The main flow of royal income during this period came from other sources, but carucage still played a significant role in funding several projects. For instance, it helped fund Henry III’s military campaigns. But how exactly was this tax collected? In the late 12th century, assessments were carried out by a commission of royal officials and local knights. The resulting payments were recorded and sent to the treasury.

One interesting aspect is that King Richard’s attempt to impose carucage on lower clergy and bishops faced resistance. They had to buy access back for more than what the tax would have collected, highlighting how complex and sometimes unfair these medieval taxes could be.

The Legacy of Carucage

Carucage was replaced by taxes on income and personal property after its discontinuation in 1224. Some fines were imposed on taxpayers for evading payment, suggesting it wasn’t entirely successful. However, the legacy of carucage lies in the shift towards taxing moveable or personal property instead of land.

For instance, King John collected carucage only once in 1200 at three shillings per carucate, but the revenue is unknown. His son Henry III raised it again in 1217 and 1220, with the 1217 tax secured by consent from leading noblemen and paid to the Templar Order church in London. The following year’s assessment targeted only the clergy and gathered around £5,500.

These taxes were part of a broader trend towards taxing personal property rather than land, which brought higher revenues for the medieval government. This shift marked an important change in how the crown collected its income from the people.

Carucage, much like a fleeting shadow, appeared in the medieval landscape of taxation and then disappeared. Yet its impact on how taxes were collected and managed left an indelible mark on English history. As we look back at this period, it’s clear that carucage was more than just a tax—it was a pivotal moment in the evolution of fiscal policy.