Lowestoft was of course still a very small town as compared with Yarmouth. As Yarmouth was exempted from all taxes during Henry VIII.’s reign on account of the expenses of her harbour, the Subsidy Rolls do not enable us to compare the wealth of the two towns. It was stated in one of their petitions about this time that a “whole Fifteenth” would amount to £100. Beccles was also at this time a much larger town than Lowestoft. In the Subsidy Roll for the previous year (1523) the town paid £73 13s. 4d., an increased payment, it is stated, of £33 4s. on a previous assessment. Beccles was evidently a rising town at this time, as well as Lowestoft. It was about this time, that the detached tower of Beccles church was begun: its building took 40 years. On the other hand Winterton, joined with Lowestoft in the ordinance of Edward III., was already left far behind. Her contribution to the subsidy for 1524 was only £3 4s. A MARKET HELD AT LOWESTOFT. It was in the early part of the 15th Century that Lowestoft first possessed a market. William de la Pole, Earl of Suffolk, had succeeded John of Brittany in the ownership of the old Royal demesnes in Lothingland. He obtained a grant from Henry IV. to hold a market and two annual fairs in the town. The market was doubtless held in the “Old Market” Place, which still retains its title. THE PARISH CHURCH. It was undoubtedly at some time during this period, that is to say, during the 15th or the first half of the 16th century, that our present parish church was built, but we have neither record or relic to fix the precise date of any part of its structure. To a certain extent the church tells its own tale. The style of architecture of the nave and aisles prove them to have been built during the Perpendicular period; during which period nearly all the most beautiful churches in Norfolk and Suffolk were built. The unfortunate arrangement by which this grand specimen of a Perpendicular church was tacked on to the small tower of an older church, shows very clearly that the reconstruction of the body of the church was undertaken to meet the requirements of an increased population. From what we now know of the state of the town in the 14th century, we can hardly suppose that the re-building and enlargement of the older church took place so early; even supposing that its Perpendicular style would admit of its having been built in the latter part of that century. From the tradition of the existence of an old inscription in the church to “Robert Inglosse, _Esq._, _which_ died in anno 1365” (an evident misreading), Gillingwater and the Guide Books inform us that the church must have been built before that date—“probably soon after 1230”—a hundred years and more before the Perpendicular style was introduced. The existence however of tombstones, with inscriptions of the 14th century, in the new church, could easily be explained by their having been kept or re-placed in the new building. In order to