condition of exhaustion prevailed throughout the remainder of the reign of Edward II, for in that period the three most northern counties are not credited with any contributions toward the national subsidies.1 The effect of the forays of the Scots is also to be seen in the exemption from or the lowering of borough ferms,' in the deferring of the payments of county debts,3 in the exemption from purveyance and from attendance at Parliament, and also in the revaluation of ecclesiastical property in the north.5

As the invasions penetrated farther into the country toward the south, those counties adjacent to those on the border began to feel the effects of the devastation of the bands of the Scots. The letters of the northern bishops and abbots complain of the burning of the goods on their manors, of the destruction of crops and of the killing of the laborers, so that their manors were ruined. As a result of this destruction Lancashire did not contribute to the subsidy of 1315, but the injury could not have been very great for in 1316 the county paid £242 175. 73d. to the fifteenth and sixteenth. During the years 1318 and 1319 there was a continuation of the forays into Lancashire and Yorkshire, whole districts of these counties being laid waste. Lancashire paid only £81 18s. 91d. to the eighteenth and twelfth of the year 1319, the roll noting in addition that nothing was received from the borough of Lancaster because of the destruction caused by divers raids of the Scots.8 In the West Riding of Yorkshire some forty vills could pay nothing because they had been ravaged and burned by the Scots. The whole county paid to the same subsidy £2,207 14s. 4d. as against £3,867 10s. 103d. in 1307, though

'I have examined carefully the enrolled accounts of Edward's II reign in L. T. R. Enrolled Accounts, Subsidies, No. 14, passim.

Calendar Close Rolls, 1318-23, pp. 38, 39, 40, 53, 54, 157, 186; C. C. R., 1323-27, pp. 55, 71, 99. • Calendar Close Rolls, 1318-23, pp. 190, 233, 299, 307, 460, 686; C. C. R., 1323-27, pp. 56, 112, 262, 439, 483, etc.

• Calendar Close Rolls, 1313-18, pp. 127, 128. Attendance at Parliament, C. C. R., 1313–18, p. 205; Letters Northern Registers (R. S.), 219, 220.

For an example of the damage caused see Letters Northern Registers (R. S.), pp. 279-82. The whole subject of the revaluation of the clerical property has been too fully discussed elsewhere to repeat here.

6 Letters Northern Registers (R. S.), pp. 219, 220, 238, 274, 276, 277, etc.

7 L. T. R. Enrolled Accounts, Subsidies, No. 14, m. 10 and m. 11d.

L. T. R. Enrolled Accounts, Subsidies, No. 14, m. 13d.

• Ibid., m. 13.

the rate in 1319 was higher. It was during these same years, 1318-19, that the revaluation of the property of the clergy of the province of York was being carried through, the reduction in values being considerable. By the year 1322 Lancashire had again recovered, paying £386 10s. 24d. to the tenth and sixth,' but in comparison with the amount in 1307 this was far too small, as the rate was about double that of Edward's first year. Yorkshire seems to have suffered very severely, it being noted on the roll that 128 vills in the North Riding had been so burned and devastated by the Scots that they had no goods which might be taxed. The total amount for the whole country fell to £1,896 75. 1d., a very serious loss since 1307. The truce for thirteen years. signed in 1323 brought a much needed rest to the northern counties for a time.3

When Edward III came to the throne in 1327 the trouble with Scotland broke out anew, for the Scots were anxious to gain a recognition of their independence from the young king. Once again war broke out and once again the north was ravaged in the summer of 1327.4 When in September of that year the collectors of the twentieth, granted in Parliament, were appointed, it was not even thought necessary to select men for the counties of Cumberland, Northumberland and Westmoreland. Both Lancashire and Yorkshire contributed to this subsidy, Lancashire paying £162 11S. d. and Yorkshire, £1,573 18s. 2td., both of these amounts being far below the sums paid during the first year of Edward II. After the treaty of Northampton, March, 1328, there was another interval of peace which was broken by Balliol's attempt to gain the throne of Scotland. This led to reprisals on the part of the Scots though too late to affect seriously the assessment of the tenth and

L. T. R. Enrolled Accounts, Subsidies, No. 14, m. 15d

Ibid., m. 14d. The totals for the Ridings in 1319 and in 1322 were as follows: East Riding, £866 65. 10td. (1319); £910 45. 9td. (1322); West Riding, £645 13s. 1d. (1319); £623 os. 12d. (1322); North Riding, £524 55. 6†d. (1319); £242 5s. 11d. (1322); City of York, £171 85. 11d. (1319); £120 15s. 5d. (1322). LANG, A., op. cit., I, 232; Calendar Close Rolls, 1318-23, p. 718.

4 MACKINNON, Edward III, pp. 18 ff.

5 Calendar Patent Rolls, 1327-30, pp. 172, 173. On the Enrolled Account of this subsidy there is no money credited to these counties, L. T. R. Enrolled Accounts, Subsidies, No. 8, m. 1 ff.; while on the memoranda rolls it is specifically stated that nothing came from them; L. T. R. Memoranda Roll, No. 93, m. 1; The entry alongside of each of these counties reads, "de XXma laicorum nec Xma cleri nichil in hoc comitatu." For these totals see L. T. R. Enrolled Accounts, Subsidies, No. 8, m. 1 ff.

fifteenth granted in September, 1332. Northumberland, however, paid nothing to the subsidy, though collectors had been appointed for that county. After the raids began anew it was given several extensions of time for the payment of the tax, and finally, in June, 1335, it was excused all payment. Cumberland and Westmoreland now paid £538 14s. 5d. and £189 8s. 10 d. respectively. The strife of 1332 and 1333 had the effect of again wasting the north, and in 1334 the three border counties paid nothing to the subsidy of that year, the writs to the collectors of the tenth and fifteenth for those counties being vacated on the patent rolls.3

After the campaign of 1335 in the north had come to an end, the border counties, if we can judge from the taxation returns, enjoyed a larger measure of peace than they had experienced for nearly a generation. From the tenth year of Edward III to the end of his reign the three northern counties regularly paid their share of the national subsidies whenever they were levied. After the year 1334 Cumberland was, seemingly, the only one of the three to suffer much from the inroads of the Scots and even it always paid a certain amount when subsidies were granted. For a time, however, the total of its taxation decreased. In 1336 the men of the county paid to the subsidy, a tenth and fifteenth, £554 8s. 63d. During the next year Parliament granted the king a tenth and fifteenth to be collected annually for three years. Cumberland paid only £370 138. 13d., the reason for this decrease being, as stated in the roll, that the Scots, the enemies of the king, had invaded the county after the tax had been granted, and had perpetrated much burning, depredation, and destruction of the goods of the men of the country, so that they were unable to pay as much as before the raid."

L. T. R. Enrolled Accounts, Subsidies, No. 8, m. 2 ff.; the appointment of the collectors is found in Calendar Patent Rolls, 1330-34, pp. 357, 484, 485.

Calendar Close Rolls, 1333-37, pp. 85, 303. Calendar Patent Rolls, 1334-38, p. 114.

3 Calendar Patent Rolls, 1334-38, pp. 38-40; there is, furthermore, no record of any money having been handed in at the Exchequer, L. T. R. Enrolled Accounts, Subsidies, No. 8, m. 4 ff.

4 The returns may be found in L. T. R. Enrolled Accounts, Subsidies, No. 8 or in No. 14.

s In 1336, and thereafter, Northumberland paid £333 75. 84d. and Westmoreland £190 155. 64d. L. T. R. Enrolled Accounts, Subsidies, No. 14, m. 22d. and m. 23d. It is interesting to compare these amounts with those raised in 1307.

L. T. R. Enrolled Accounts, Subsidies, No. 14, m. 22d.
Ibid., m. 26d.

As, since 1334, the amount which each county had to pay when the subsidy was granted remained a fixed sum, it was necessary to gain a writ for a reassessment in a case like that of Cumberland. The writ which authorized the assessment of 1336 states the same reasons for lowering the county total as does the record of the collectors.1 The second year of the subsidy witnessed a further decrease, the total being £285 198. 7 d., the same reason being assigned for this small amount; while the third year brought in only £249 4s. 51d. With the latter year and amount the taxation of Cumberland reached its lowest point, and for the remainder of the reign of Edward III and afterward, this sum was paid by the county whenever a subsidy was granted by Parliament.

The case of Cumberland in the years of the rapid decrease is made more instructive by the fact that there are preserved in the Public Record Office several of the lists made up in the county, giving the amounts paid by the wapentakes and liberties.3 When these are even roughly compared they show clearly the direct relation between the forays of the Scots and decreased taxation. The northern and central districts, as indicated by the decrease in taxation, suffered severely from the raids, those most affected being the wapentakes of Eskdale, Cumberland and Leath, the liberties of Penrith and of the bishop of Carlisle, and the socage and city of Carlisle. The districts below the center, protected by the highlands, suffered very little, the best examples being the liberties of Cockermuth and Egremont. It is only natural to expect that after

passing Carlisle the raiding bands should keep to the plains in preference

to the hills, and the above results seem to bear this out.

1 Fine Roll, No. 138 (12 Edward III), m. 31. The writ is dated 4 March, 12 Edward III.

3 These rolls are Lay Subsidies, 90/3 (10 Edward III); 90/4 (10 Edward III); 90/6 (11 Edward III); 90/7 (12 Edward III).

Using the local lists I have made out the following list of typical changes.

A LIST OF THE ENTOMOSTRACA OF COLORADO

BY GIDEON S. DODDS

The Entomostracan fauna of Colorado has been but little studied and the records up to the present are not numerous. A brief statement of the work that has been done may be of interest. The writer has attempted to summarize all the work which has been done in the state and the following list probably includes all the published records.

Prior to 1902, but 10 species of Entomostraca were known for Colorado. Most of these were listed by naturalists with the "Hayden Survey" during the "seventies." In 1902 Professor Beardsley, of Greeley, Colo., published a list of 34 species known to occur in the state. Of these, 24 species new to the state were from his own collections. In 1904 Birge added 6 species and Marsh added 3 from the collections made by Ward in the Pike's Peak region. A. S. Pearse in 1905 listed one additional species and Beardsley added one. In 1907 Juday from Twin Lakes added 10 to the list and in the same year Marsh gave records of 5 additional species. In 1905 Shantz published some valuable data concerning lakes in the Pike's Peak region but gives no records of the species of Entomostraca collected. The above records include three species new to science: Diaptomus nudus Marsh and Macrothrix montana Birge from the Pike's Peak region and Diaptomus judayi Marsh from Twin Lakes. The writer during the summer of 1907 collected 5 species not hitherto listed from the state. This makes a total of 65

species recorded for the state.

This list is not a long one but very little work has been done. More extensive collections will, in all probability, show the total number in the state to be considerable. The wide range of climatic conditions may be expected to support a corresponding variety of forms. In our foothill and mountain region there are a large number of small lakes at altitudes varying from 6,000 to 12,000 feet. Little is known about the Entomostraca of such lakes in America and systematic study here should be fruitful.