The regular revenue of Ireland was small, and as an army was absolutely necessary, it had been usual to levy irregular taxes upon the shires of the Pale. There were plenty of lawyers to condemn taxation without the consent of Parliament; but in this case the prerogative had been allowed, though there were many long disputes as to the amount of the aid, and as to its incidence. Cess of some kind had been exacted since the time of Edward III., and Sidney, who understood the subject thoroughly, describes it as a 'prerogative of the Prince and an agreement and consent of the nobility and Council to impose upon the country a certain proportion of victual of all kinds, to be delivered and issued at a reasonable rate, and, as it is commonly termed, the Queen's price, so that the rising and falling of prices makes the matter easier or heavier to the people.' The cess had been regularly levied since the latter years of Henry VIII., and a practice had crept in of applying it to the Lord-Deputy's household as well as to the army. The uncertainty of the impost was the worst part of it, and Elizabeth wished to substitute a regular money payment. Temporary arrangements were made, and the total sum leviable was fixed at 2,100_l._; the cultivated parts of Kilkenny, Tipperary, Wexford, Carlow, King's County, and Queen's County being made contributory, as well as the original Pale. Perrott tried to abolish the cess altogether, and to substitute a fixed land-tax of 1_l._ on every ploughland. This was reduced to 13_s._ 4_d._, but the Bill failed in the House of Commons, and Perrott had to fall back upon the composition of 2,100_l._[157] [Sidenote: Bingham is sent to Holland,] [Sidenote: but soon returns to Ireland.]