E-SOURCE 12.2
The Saladin Tax
In 1187, Saladin re-conquered Jerusalem, which Christian forces had held since 1199.
The general shock and indignation of this event brought about the call for the Third
Crusade (1188–92). Large and expensive military campaigns often require sacrifice at
home, especially financial sacrifice. In the document below, King Henry II of England,
who went on the crusade, required his lay and clerical subjects to pay a special tax to
subsidize England’s participation in the Third Crusade. This set a precedent for taxing
not just land, but personal property (analogous to the modern income tax). Both clerics
and the laity had to pay.
As you read, consider these questions:
1) Describe the mechanism by which taxes were collected. Who is exempt from the
Saladin tithe, and under what circumstances? What kind of taxable items were
exempt? Why do you think that was?
HENRY II, ORDINANCE OF THE SALADIN TAX, 1188
1. This year each one shall give in alms a tenth of his revenues and movables, with the
exception of the arms and horses and clothing of the knights, and likewise with the
exception of the horses and books and clothing and vestments and articles required in
divine service of whatever sort of clerks [clerics], and of the precious stones of both
clerks and laymen.
2. Moreover this money shall be collected in each parish in the presence of the
parish priest and arch-priest, and one Knight-Templar and one Knight Hospitaller, and a
servant of the lord king and the king’s clerk, and a servant of the baron and his clerk, and
a clerk of the bishops; excommunication having been pronounced previously by the
archbishops, bishops, and archpriests each one in every parish upon any one who does
not rightfully give the aforesaid tenth in the presence and cognizance of those who ought
to be present, as has been said. And if any one, to their knowledge shall have given less
than he ought, four or six lawful men shall be chosen from the parish, who upon oath
shall declare what amount he ought to have declared; and then this sum shall be added to
the smaller amount he had given.
3. But clerks and knights who shall have taken the cross shall not pay this tithe
except for their own property and demesne: and whatever their vassals ought o pay shall
be collected for their use by the aforesaid and the whole shall be paid over to them.
4. Moreover the bishops by their letters in each parish of their diocese shall cause
proclamation to be made on the day of the Nativity and of Saint Stephen and of Saint
John that each one shall together at his home the prescribed tenth before the Purification
of the Blessed Virgin, and on the following day and thereafter in the presence of the
aforesaid at the place to which he has been summoned each man shall make payment.
Source: George Burton Adams and H. Morse Stephens, eds., Select Document of English
Constitutional History (London: MacMillan and Co., Ltd., 1916), 27-28. Text modified
by Phillip C. Adamo.