This was regulated
according to the rank of the payer from mere laborers, who were to pay
four pence, up to earls, who must pay L4. But this only produced some
L20,000, while more than L100,000 were needed; therefore in November
of 1380 a third poll tax was laid in the following manner. The tax was
to be collected at the rate of three groats or one shilling for each
person over fifteen years of age. But although the total amount
payable from any town or manor was to be as many shillings as there
were inhabitants over fourteen years of age, it was to be assessed in
each manor upon individuals in proportion to their means, the more
well-to-do paying more, the poorer paying less; but with the limits
that no one should have to pay more than L1 for himself and his wife,
and no one less than four pence for himself and his wife.

The poll tax was extremely unpopular. In the first place, it was a new
tax, and to all appearances an additional weight given to the burden
of contributing to the never ending expenses of the government of
which the people were already weary. Moreover, it fell upon everybody,
even upon those who from their lack of property had probably never
before paid any tax. The inhabitants of every cottage were made to
realize, by the payment of what amounted to two or three days' wages,
that they had public and political as well as private and economic
burdens. Lastly, the method of assessing the tax gave scope for much
unfairness and favoritism.

In addition to this general unpopularity of the poll tax there was a
special reason for opposition in the circumstances of that imposed in
1380. As the returns began to come in they were extremely
disappointing to the government. Therefore in March, 1381, the king,
suspecting negligence on the part of the collectors, appointed groups
of commissioners for a number of different districts who were directed
to go from place to place investigating the former collection and
enforcing payment from any who had evaded it before. This no doubt
seemed to many of the ignorant people the imposition of a second tax.
The first rumors of disorder came in May from some of the villages of
Essex, where the tax-collectors and the commissioners who followed
them were driven away violently by the people. Finally, during the
second week in June, rioting began in several parts of England almost
simultaneously. In Essex those who had refused to pay the poll tax and
driven out the collectors