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Tax records can be intimidating and all future researchers will be grateful to M. Jurkowski, C. L. Smith and D. Crook for their labours in producing Lay Taxes in England and Wales, 1188-1688 (Kew: PRO Publications, 1998; pp. lxxviii+293. 30 [pounds sterling]). It contains a comprehensive introduction explaining in detail the forms of taxation to which governments had resort. This is followed by a very useful table listing individual taxes in chronological order under regnal headings. The substance of the book is a detailed description of each levy in chronological order, explaining the political circumstances and purposes for which it was raised; the principles of liability and …