TAXES AND FEUDAL DUES
The Roman tax system came to an end with the fall of the Empire, though many Roman names for taxes persisted. Under the barbarbian kings, revenues were raised by various methods. The practice in different areas and periods varied, but in general there were poll taxes, land and produce taxes, inheritance taxes, tolls, and a variety of fees and fines. The king obtained additional revenues from royal benefices. Opposition to both direct and indirect taxes was common, a factor which may have encouraged the practice of debasing coins. In addition to these exactions, the Church financed its activities not only through ordinary revenues from its estates, but also by means of a variety of fines, fees, and taxes, the most important of which was the tithe.
With the advent of feudalism, tax systems, if they may be called such, tended to become private and local -- to fall into the hands of nobles, church officials, gilds, and free towns. The right of exacting taxes, fees, and fines thus was often treated as private property, subject to purchase or sale. At the same time, some royal taxes and other exactions persisted. Immunity from taxes granted ecclesiastical and secular lords became so widespread that the burden of taxation fell heavily upon the poor, and became a source of friction.
The growth of nationalism led to the development of modern systems of taxation. The nucleus of these modern tax systems seems to have been such feudal taxes as the Saladin Tithe, scutage, the bedes, tolls and market dues, the relief, and the taille.
Attention has already been drawn to the trade monopoly of Justinian in the Eastern Empire. His control of the markets and his regulation of