Muragh was a tax levied historically in Britain and Ireland for the construction or maintenance of town walls. The term derived from Old French, ultimately from Latin murus meaning a wall. Muragh, also referred to as murage, was generally a term used for the tax meant for the repairs of the defensive walls that enclosed towns in historical England, Wales, Ireland. Beginning as a defence against Viking raids, the tax continued through the Middle Ages before declining in the 17th century, as many town walls ceased to be regarded as important militarily after the English Civil War. Construction of the walls with the use of the muragh tax was a way for a market town to generate the revenue needed to pay for its own defense. Typically, muragh was granted for a short period of time typically lasting a few years with opportunities to renew until the completion of wall. Later, the grant for muragh to be collected could last indefinitely in Ireland. The construction of town walls, or the desire to have them, was higher in Wales and Ireland due to their differences in ethnicities. Due to the nature of the tax, it was possible the tax could be used to collect funds for non-defensive walls, like a safety rail on a bridge, because of the loose classification of the civic improvement taxes. The tax rate for the muragh was a small percentage of the value of the good which is estimated to be under 1% of the value. Overall, there are records of 1470 muragh grants recorded in England, France, Scotland, and Wales. Collection of muraghs were tasked to individuals granted by royal appointment, although some towns appointed their own collector. Intent The building of walled towns was initially intended to defend against Viking incursions. The intent of the muragh also included walls meant for sea defense and defense against natural disasters resulting from flooding in towns near rivers or the ocean; although, they were mainly intended for military defense. In Bristol, England, the recognition of need to use muragh tax collection to repair due to natural disasters was the first allowance of this nature. Due to the River Froom being dangerous and difficult to navigate, the use of muragh to also create trenches around the wall to continue to protect the town and prevent further damage from being done as well as support the local economy through