weak. However, this particular tax is chiefly memorable as the occasion that may have been the real causes of the great Peasants' Revolt of 1381. This unlucky association sealed the fate of the poll tax as a fiscal expedient. It was abandoned, with one exception, for nearly three hundred years, its occasional employment in the 17th century not resulting in its permanent revival. Apart from special circumstances, it is plain that the fifteenth and tenth was better suited than the poll tax for the purpose of English finance. The machinery for collection was ready for the former, while special agents had to gather the latter, even from the poorest classes. In fact, the episode of the poll taxes may be regarded as a fortunately unsuccessful attempt to relieve the propertied classes at the expense of the peasants and poorer burghers. Failure in this respect helped in the maintenance of the settlement of direct taxation devised in 1334. Indirect taxation Parallel with the evolution of direct taxation, but decidedly lagging behind, is the progress of indirect taxation. As already mentioned, the right of levying dues on goods entering or leaving English ports belonged from very early times to the king. Whether this power was, in its origin, due to the protection afforded to traders and thus a kind of insurance, or the result of the royal prerogative of pre-emption is immaterial for finance. What is established is that the prisage of wine or levy of one cask in ten, and the taking of one-fifteenth or one-tenth of other commodities was in force. Attempts to impose additional dues were forbidden by Article 41 of Magna Carta which recognized the ancient and just customs. One of the earliest effects of parliamentary influence is manifested in the establishment of duties on wool, woolfells and leather by the first parliament of Edward I. After efforts by the king to gather increased duties, the Confirmation of the Charter (1297) forbade any increases on the amounts fixed in 1275, which were henceforth known as the ancient customs. Another attempt was made to obtain a higher scale of duties by arrangement with merchants. Foreign traders consented to the royal proposals, which comprised duties on wine, wool, hides and wax, plus a general tax of 1% on all imports and exports. Thus, in addition to the old custom of half a mark (6s. 8d.) per sack of wool and