carucage

* carucage, levied on a unit of plough land called a carucate;

In order to examine the extent and nature of these changes in the use of tax, we consider nine sources of revenue: the county farm, the royal forest, scutage, carucage, tallage, dona or auxilia, the tax on movables, and incidental revenue sources.

Carucage: John raised tax by use of this method only once, in 1200.

It was necessary to keep track of increasingly complicated tax assessment and collection mechanisms, such as for the proficuum or the attempt to introduce carucage. There is a wealth of records, such as the Pipe Rolls, for John's reign in comparison with those of earlier monarchs.

This new direction is evident not only from the attempt to develop carucage as a replacement for danegeld, but from the increasing frequency with which taxes such as scutage and taxes on movables were levied.