[55] Carucage, a land-tax based upon the _carucate_, “the quantity of land that could be ploughed by one plough, _caruca_, full team of eight oxen in a season.” 1 Dowell, _Taxation and Taxes_, p. 35. Roger of Hoveden sets down the equivalent of the carucate as being 100 acres,--iv. 47. [56] 3 Rogeri de Hovoden, 242. [57] 1 Stubbs, _Const. Hist. Eng._ 548. [58] 4 Rogeri de Hoveden, 40. [59] The implication in _Vita Magna S. Hugonis_ is to this effect. Vid. Round. _Feudal England_, 528 et seq. [60] _Vita Magna S. Hugonis_, 248, in Stubbs, _Select Charters_, 255. [61] Beside the instances of taxation cited above, Richard exacted from the tenants of the royal demesne a tax upon movables known as _tallage_. It was semi-feudal in nature, being taken from the dwellers on land held immediately of the king, and consequently the authority of the tax for the time was far beyond question, save as the turbulent elements in the urban populations might assume it as a pretext for a riot. Henry II levied this tax in 1168, 1173; Richard in 1189 and 1194, and probably upon other occasions. These are the only references to tallages in the Rolls of these two reigns. The term appears frequently in later records. [62] 4 Rogeri de Hoveden, 107. [63] 4 Rogeri de Hoveden, 188, 189. [64] Miss Kate Norgate, _John Lackland_, 123, note 1, gives a corrected version of the list of scutages given in 1 _Liber Rubeus de Scaccario_, 10-12: First scutage of John 1198-1199, 2 marks on the knight’s fee. Second ” ” ” 1200-1201, 2 ” ” ” ” ” Third ” ” ” 1201-1202, 2 ” ” ” ” ” Fourth ” ” ” 1202-1203, 2 ” ” ” ” ” Fifth ” ” ” 1203-1204, 2 ” ” ” ” ” Sixth ” ” ” 1204-1205, 2 ” ” ” ” ” Seventh ” ” ” 1205-1206, 20 shillings ” ” Eighth ” ” ” 1209-1210, 2 marks ” ” ” ” Ninth ” ” ” 1210-1211, 2 ” ” ” ” ” Tenth ” ” ” 1210-1211, 20 shillings ” ” Eleventh ” ” ” 1213-1214, 3 marks ” ” ” ” [65] See McKechnie, _Magna Carta_, 91-93. [66] Miss Norgate, _John Lackland_, 122. [67] Miss Norgate, _John Lackland_, 123-124. [68] Ann. Waverl, a. 1207, 258. In Stubbs, _Sel. Chart._ 273. [69] In 1204 John “took” a seventh of movables. 3 Rogeri de Wendover, 173. [70] 3 Rogeri de Wendover, 210. [71] In Stubbs, _Select Charters_, 283. [72] 1 Stubbs, _Const. Hist. Eng._ 566. [73] 3 Rogeri de Wendover, 262. [74] The writ is in Stubbs, _Select Charters_, 287. [75] 2 _Memoriale_ Walteri de Coventria, 217. “Dicentes se propter terras quas in Anglia tenent non debere regem extra regnum sequi nec ipsum euntem scutagio juvare.” [76] See McKechnie, _Magna Carta_, 144-150.