necessary due to the walls protecting against invasion and civil uprising and war to protect the people while maintaining the integrity of the monarchy. The use of mural houses in Oxford allowed citizens to live rent-free or tax-free under the condition that they would repair the town wall. Exemptions The church was exempted from the muragh tax in some cases. This was due to the church having lawyers and access to a larger amount of liberties because of their grasp in the legal system. This caused some strife when a town would continue to impose the tax on those exempt from it and was documented. Such cases include St Mary's Abbey and St Leonard's Hospital in 1257 in the town of York, where those exempt from the tax were forced to pay after experiencing difficulties in getting the exemption renewed. Decline Following the English Civil War, the use of town gates and walls became too much of a burden. With the increased growth of urban centers and higher traffic there was a need to begin the process of demolition. Surviving gates were often lesser gates, not the main gate, due to the need for larger entrances to support more traffic. References Taxation in medieval England History of taxation in the United Kingdom Abolished taxes City walls