Carucage

Carucage^[a] was a medieval English land tax enacted by King Richard I in 1194, based on the size—variously calculated—of the taxpayer's estate. 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; by John, his brother and successor, in 1200; and by 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 revenue 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 King 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 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 after 1224.

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