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Carucage (;〔Staff "Carucage" ''Oxford English Dictionary''〕 , from ''carrūca'', "wheeled plough")〔Mantella and Rigg ''Medieval Latin'' p. 220〕 was a medieval English land tax introduced by King Richard I in 1194, based on the size—variously calculated—of the estate owned by the taxpayer. It was a replacement for the danegeld, last imposed in 1162, which had become difficult to collect because of an increasing number of exemptions. Carucage was levied just six times: by Richard in 1194 and 1198; John, his brother and successor, in 1200; and John's son, Henry III, in 1217, 1220, and 1224, after which it was replaced by taxes on income and personal property. The taxable value of an estate was initially assessed from the Domesday Survey, but other methods were later employed, such as valuations based on the sworn testimony of neighbours or on the number of plough-teams the taxpayer used. Carucage never raised as much as other taxes, but nevertheless helped to fund several projects. It paid the ransom for Richard's release in 1194, after he was taken prisoner by Leopold V, Duke of Austria; it covered the tax John had to pay Philip II of France in 1200 on land he inherited in that country; and it helped to finance Henry III's military campaigns in England and on continental Europe. Carucage was an attempt to secure new sources of revenue in order to supplement and increase royal income in a time when new demands were being made on royal finances. Although derived from the older danegeld, carucage was an experiment in revenue collection, but it was only levied for specific purposes, rather than as a regularly assessed tax. Also new was the fact later collections were imposed with the consent of the barons. However, the main flow of royal income was from other sources, and carucage was not collected again after 1224. ==Background== In medieval England there was no clear separation between the king's household and the treasury.〔Saul "Government" ''Companion to Medieval England'' pp. 115–118〕 The main sources of royal income were the royal estates, feudal rights (such as feudal aids or feudal reliefs, which derived from the king's position as a feudal overlord), taxation, and fees and other profits from the judicial courts. In 1130, the records of revenues paid into the treasury show that about 40% came from royal estates, 16% from feudal rights, 14% from taxes, and 12% from the judicial courts.〔Bartlett ''England Under the Norman and Angevin Kings'' p. 165〕 By 1194 revenue from the land came to about 37% of the total, about 25% came from feudal rights, taxation raised about 15%, and income from judicial sources about 11%.〔 English taxation after the Norman Conquest of 1066 was based on the geld or danegeld, a national tax paid by all free men, those who were not serfs or slaves. The geld was based on the number of hides of land owned by the taxpayer,〔 and could be demanded by the king and assessed at varying levels without the need for consultation with the barons or other subjects. During King Henry I's reign, an increasing number of exemptions, and the difficulties encountered in collecting the geld, lowered its importance to the Exchequer—the treasury of England. It is unclear whether the geld was collected at all during the reign of Henry's successor, King Stephen.〔Huscroft ''Ruling England'' pp. 98–99, 166〕 Stephen's successor, King Henry II, collected the geld only twice, once in 1155 and again in 1161–1162. The geld was unpopular, and after 1162 Henry may have felt it politically expedient to stop collecting it.〔Huscroft ''Ruling England'' pp. 166–167〕 Most information about the carucage comes from the financial records associated with its collection, but there is no detailed description of the way it was collected or assessed, unlike the account of the workings of the Exchequer given in the ''Dialogue Concerning the Exchequer'', written in about 1180.〔Mitchell ''Taxation'' p. 129〕 Government records such as the Pipe Rolls, the Memoranda Rolls, and other financial records,〔 some of which are specific to the carucage, have survived, and include records of assessments and receipts for the sums collected.〔Mitchell ''Taxation'' p. 136〕 There are also occasional references to the tax in medieval chronicles, supplementing the information found in the financial records.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「carucage」の詳細全文を読む スポンサード リンク
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