creating a more accessible harbor for trade. The construction of town walls was a communal act, ordered by the king during those times. A muragh was taken mainly on goods being imported into the town to be sold. The first grant of muragh began in Shrewbury's grant of 1220 at a rate of 4d. for a boatload of goods coming into the town, and then smaller derivatives for horse-loads, cows, pigs, goats, and sheep. Many towns copied each-others muragh lists of duties once the taxes for each good were developed. Under King Henry III of England it is recorded the exact prices of all goods coming into Bristol in the Patent Roll for his 16th year of reign. The advantages of having built a town wall on trade include the opportunity to attract traders and new consumers through the use of impressive gates to show wealth and prestige as well as limiting theft and smuggling outside of the city walls. Prestigious cities attracted more retailers and allowed the price of goods to increase. The addition of decorative doors and gates to the wall did not add to their defensive abilities, but effected the trade within the city. The reason for the wall was primarily state defense, as the role of medieval royal government was to protect law and order and defend the state. If the town wanted to build a wall for the benefits of market regulation they must have the primary concern of defense. The royal government was often inclined to support the construction of walls because it emphasized state defense, even in cases when the tax hurt the economy. In the case of Coventry in 1370, King Edward III revoked the muragh tax due to the negative effects on the economy and moved the cost of building the wall onto the wealthier citizens of the town to continue the construction of the wall. Additional records of royal orders for England, Wales, and Ireland can be found in The Calendar of Patent Rolls. The royal government also supported the use of muragh for having town walls because it defended their position as the defenders of the realm. The walls were built with the approval and support of the royal government with the primary goal of defending the town. This provided support for the usefulness and necessity of a central government to the citizens. The support during these times was