But the most definite and widespread cause of discontent was probably the introduction of a new form of taxation, the general poll tax. Until this time taxes had either been direct taxes laid upon land and personal property, or indirect taxes laid upon various objects of export and import. In 1377, however, Parliament agreed to the imposition of a tax of four pence a head on all laymen, and Convocation soon afterward taxed all the clergy, regular and secular, the same amount. Notwithstanding this grant and increased taxes of the old forms, the government still needed more money for the expenses of the war with France, and in April, 1379, a graduated poll tax was laid on all persons above sixteen years of age. This was regulated according to the rank of the payer from mere laborers, who were to pay four pence, up to earls, who must pay L4. But this only produced some L20,000, while more than L100,000 were needed; therefore in November of 1380 a third poll tax was laid in the following manner. The tax was to be collected at the rate of three groats or one shilling for each person over fifteen years of age. But although the total amount payable from any town or manor was to be as many shillings as there were inhabitants over fourteen years of age, it was to be assessed in each manor upon individuals in proportion to their means, the more well-to-do paying more, the poorer paying less; but with the limits that no one should have to pay more than L1 for himself and his wife, and no one less than four pence for himself and his wife. The poll tax was extremely unpopular. In the first place, it was a new tax, and to all appearances an additional weight given to the burden of contributing to the never ending expenses of the government of which the people were already weary. Moreover, it fell upon everybody, even upon those who from their lack of property had probably never before paid any tax. The inhabitants of every cottage were made to realize, by the payment of what amounted to two or three days' wages, that they had public and political as well as private and economic burdens. Lastly, the method of assessing the tax gave scope for much unfairness and favoritism.