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Domesday and the Geld
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Abstract
This chapter explores the connections between Domesday and the land tax known as the geld. Since the relationship between the two has been the subject of controversy, the chapter begins by sketching the history of land taxation in England between the 990s and 1220s, and the historiography relating to Domesday and the geld, before advancing a fresh interpretation. It argues that, although the final product of the Domesday survey—Domesday Book itself—was not intended to enhance the administration of the geld, the first draft of the survey was. Specifically, the hundredal recension (examined in Chapter 4) was designed to enable a reassessment of the geld, linking taxpayers’ liabilities more closely with their ability to pay. Some scholars have baulked at this suggestion, thinking it anachronistic to suppose that a medieval government would attempt such a policy. This chapter uses comparison to falsify that argument, showing that several ancient and medieval regimes—including the late Roman Empire, Byzantium, Egypt, and Song China—used surveys to bring fiscal assessments for land taxation into closer alignment with taxpayers’ resources. It was not, therefore, beyond human ingenuity to synchronize fiscal liabilities with agrarian realities. That conclusion strengthens the case for thinking that a similar exercise was among the purposes of the Domesday survey, even though, in the event, no reassessment was undertaken.
Title: Domesday and the Geld
Description:
Abstract
This chapter explores the connections between Domesday and the land tax known as the geld.
Since the relationship between the two has been the subject of controversy, the chapter begins by sketching the history of land taxation in England between the 990s and 1220s, and the historiography relating to Domesday and the geld, before advancing a fresh interpretation.
It argues that, although the final product of the Domesday survey—Domesday Book itself—was not intended to enhance the administration of the geld, the first draft of the survey was.
Specifically, the hundredal recension (examined in Chapter 4) was designed to enable a reassessment of the geld, linking taxpayers’ liabilities more closely with their ability to pay.
Some scholars have baulked at this suggestion, thinking it anachronistic to suppose that a medieval government would attempt such a policy.
This chapter uses comparison to falsify that argument, showing that several ancient and medieval regimes—including the late Roman Empire, Byzantium, Egypt, and Song China—used surveys to bring fiscal assessments for land taxation into closer alignment with taxpayers’ resources.
It was not, therefore, beyond human ingenuity to synchronize fiscal liabilities with agrarian realities.
That conclusion strengthens the case for thinking that a similar exercise was among the purposes of the Domesday survey, even though, in the event, no reassessment was undertaken.
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