book iv.

subsidies temporary.
v See Statutes at large.
To preserve, however, some rule in the estimation, it seems to have been the practice to keep an eye to former assessments, and to rate every man according as his ancestors, or men of such an estimated property, were accustomed to pay.

This was a sufficient reason why subsidies could not increase, notwithstanding the great increase of money and rise of rents.
But there was an evident reason why they continually decreased.
The favor, as is natural to suppose, ran always against the crown; especially during the latter end of Elizabeth, when subsidies became numerous and frequent, and the sums levied were considerable, compared to former supplies.

The assessors, though accustomed to have an eye to ancient estimations, were not bound to observe any such rule, but might rate anew any person, according to his present income.

When rents fell, or parts of an estate were sold off, the proprietor was sure to represent these losses, and obtain a diminution of his subsidy; but where rents rose, or new lands were purchased, he kept his own secret, and paid no more than formerly.