Valor Ecclesiasticus
Encyclopedia
The Valor Ecclesiasticus (Latin
: "church valuation") was a survey of the finances of the church in England
, Wales
and English controlled parts of Ireland
made in 1535 on the orders of Henry VIII
.
In 1534 King Henry broke with the Pope
and by the Act of Supremacy made himself the supreme head of the church
in his lands. One of his first actions in his new role was to impose taxes on the clergy
. Taxes traditionally paid by clerics to the Pope were now to be given to him, and Henry also decided in late 1534 to create a new annual income tax
of 10% on the income from all church lands and offices. In order to properly assess the new tax a survey of all church property and revenues had to made.
In January 1535 the government appointed commissions throughout the country to conduct the survey. All clergymen, parish
priests, heads of monasteries, college
s, hospital
s and other institutions under church auspices were commanded to give sworn testimony before their local commissioners as to their income, the lands their establishments owned and the revenues they received from all other sources. The commissioners were to examine documents and account books and from these and the testimony provide a full financial statement for every religious institution. The work of collecting the information was ordered to be completed by May 30 1535 and the results sent in to the Exchequer
in London
.
The commissioners were unpaid and untrained, mostly local gentry
, mayors, magistrates, bishops and sheriffs, but they approached the vast task with speed and, by the summer of 1535, the government had in its hands a detailed accounting
of the property and wealth of the church. Most of their work survives, preserved in 22 Latin
volumes and three folders at The National Archives in Kew
. Two of the volumes are illuminated manuscript
s and seem to be a summary made for King Henry's personal use.
. One theory to account for this is the natural tendency of taxpayers to make conservative estimates combined with the rushed nature of the work, which encouraged the commissioners to give the benefit of the doubt.
(1536), Henry's first move in the dissolution of the monasteries
, which dissolved all monasteries with a declared income of less than £200 per year.
The Valor is a document of the first importance for historians of the later mediæval
and Tudor
church, the English Reformation
, and the Dissolution. It is also valuable to economic historians
of the period.
Latin
Latin is an Italic language originally spoken in Latium and Ancient Rome. It, along with most European languages, is a descendant of the ancient Proto-Indo-European language. Although it is considered a dead language, a number of scholars and members of the Christian clergy speak it fluently, and...
: "church valuation") was a survey of the finances of the church in England
England
England is a country that is part of the United Kingdom. It shares land borders with Scotland to the north and Wales to the west; the Irish Sea is to the north west, the Celtic Sea to the south west, with the North Sea to the east and the English Channel to the south separating it from continental...
, Wales
Wales
Wales is a country that is part of the United Kingdom and the island of Great Britain, bordered by England to its east and the Atlantic Ocean and Irish Sea to its west. It has a population of three million, and a total area of 20,779 km²...
and English controlled parts of Ireland
Ireland
Ireland is an island to the northwest of continental Europe. It is the third-largest island in Europe and the twentieth-largest island on Earth...
made in 1535 on the orders of Henry VIII
Henry VIII of England
Henry VIII was King of England from 21 April 1509 until his death. He was Lord, and later King, of Ireland, as well as continuing the nominal claim by the English monarchs to the Kingdom of France...
.
In 1534 King Henry broke with the Pope
Pope
The Pope is the Bishop of Rome, a position that makes him the leader of the worldwide Catholic Church . In the Catholic Church, the Pope is regarded as the successor of Saint Peter, the Apostle...
and by the Act of Supremacy made himself the supreme head of the church
Christian Church
The Christian Church is the assembly or association of followers of Jesus Christ. The Greek term ἐκκλησία that in its appearances in the New Testament is usually translated as "church" basically means "assembly"...
in his lands. One of his first actions in his new role was to impose taxes on the clergy
Clergy
Clergy is the generic term used to describe the formal religious leadership within a given religion. A clergyman, churchman or cleric is a member of the clergy, especially one who is a priest, preacher, pastor, or other religious professional....
. Taxes traditionally paid by clerics to the Pope were now to be given to him, and Henry also decided in late 1534 to create a new annual income tax
Income tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
of 10% on the income from all church lands and offices. In order to properly assess the new tax a survey of all church property and revenues had to made.
In January 1535 the government appointed commissions throughout the country to conduct the survey. All clergymen, parish
Parish
A parish is a territorial unit historically under the pastoral care and clerical jurisdiction of one parish priest, who might be assisted in his pastoral duties by a curate or curates - also priests but not the parish priest - from a more or less central parish church with its associated organization...
priests, heads of monasteries, college
College
A college is an educational institution or a constituent part of an educational institution. Usage varies in English-speaking nations...
s, hospital
Hospital
A hospital is a health care institution providing patient treatment by specialized staff and equipment. Hospitals often, but not always, provide for inpatient care or longer-term patient stays....
s and other institutions under church auspices were commanded to give sworn testimony before their local commissioners as to their income, the lands their establishments owned and the revenues they received from all other sources. The commissioners were to examine documents and account books and from these and the testimony provide a full financial statement for every religious institution. The work of collecting the information was ordered to be completed by May 30 1535 and the results sent in to the Exchequer
Exchequer
The Exchequer is a government department of the United Kingdom responsible for the management and collection of taxation and other government revenues. The historical Exchequer developed judicial roles...
in London
London
London is the capital city of :England and the :United Kingdom, the largest metropolitan area in the United Kingdom, and the largest urban zone in the European Union by most measures. Located on the River Thames, London has been a major settlement for two millennia, its history going back to its...
.
The commissioners were unpaid and untrained, mostly local gentry
Gentry
Gentry denotes "well-born and well-bred people" of high social class, especially in the past....
, mayors, magistrates, bishops and sheriffs, but they approached the vast task with speed and, by the summer of 1535, the government had in its hands a detailed accounting
Bookkeeping
Bookkeeping is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with accounting. The accounting process is usually...
of the property and wealth of the church. Most of their work survives, preserved in 22 Latin
Latin
Latin is an Italic language originally spoken in Latium and Ancient Rome. It, along with most European languages, is a descendant of the ancient Proto-Indo-European language. Although it is considered a dead language, a number of scholars and members of the Christian clergy speak it fluently, and...
volumes and three folders at The National Archives in Kew
Kew
Kew is a place in the London Borough of Richmond upon Thames in South West London. Kew is best known for being the location of the Royal Botanic Gardens, now a World Heritage Site, which includes Kew Palace...
. Two of the volumes are illuminated manuscript
Illuminated manuscript
An illuminated manuscript is a manuscript in which the text is supplemented by the addition of decoration, such as decorated initials, borders and miniature illustrations...
s and seem to be a summary made for King Henry's personal use.
Accuracy
The commissioners had no particular reason to be partial to the clergy and they applied themselves to the task with much diligence. Where the figures can be checked, for example against the financial records of the king's officials in charge of dissolving monasteries in the later 1530s, they are shown to be broadly accurate though on the low side, in some cases by as much as 15%. There is, particularly in the north, a tendency to underestimate the value of some important classes of asset, especially agricultural land held in desmesne and woodlandWoodland
Ecologically, a woodland is a low-density forest forming open habitats with plenty of sunlight and limited shade. Woodlands may support an understory of shrubs and herbaceous plants including grasses. Woodland may form a transition to shrubland under drier conditions or during early stages of...
. One theory to account for this is the natural tendency of taxpayers to make conservative estimates combined with the rushed nature of the work, which encouraged the commissioners to give the benefit of the doubt.
Significance
The Valor gave the government for the first time a solid understanding of the scale of the wealth of the church as a whole and particularly of the monasteries. It was not long before King Henry began planning ways of seizing much of these riches for himself, starting with the smaller religious houses. Figures from the Valor were a vital part of the process of the Dissolution of the Lesser Monasteries ActDissolution of the Lesser Monasteries Act
The Act for the Dissolution of the Lesser Monasteries – was an Act of the English Reformation Parliament of 1535/36, the beginning of the legal process by which King Henry VIII set about the Dissolution of the Monasteries...
(1536), Henry's first move in the dissolution of the monasteries
Dissolution of the Monasteries
The Dissolution of the Monasteries, sometimes referred to as the Suppression of the Monasteries, was the set of administrative and legal processes between 1536 and 1541 by which Henry VIII disbanded monasteries, priories, convents and friaries in England, Wales and Ireland; appropriated their...
, which dissolved all monasteries with a declared income of less than £200 per year.
The Valor is a document of the first importance for historians of the later mediæval
Middle Ages
The Middle Ages is a periodization of European history from the 5th century to the 15th century. The Middle Ages follows the fall of the Western Roman Empire in 476 and precedes the Early Modern Era. It is the middle period of a three-period division of Western history: Classic, Medieval and Modern...
and Tudor
Tudor period
The Tudor period usually refers to the period between 1485 and 1603, specifically in relation to the history of England. This coincides with the rule of the Tudor dynasty in England whose first monarch was Henry VII...
church, the English Reformation
English Reformation
The English Reformation was the series of events in 16th-century England by which the Church of England broke away from the authority of the Pope and the Roman Catholic Church....
, and the Dissolution. It is also valuable to economic historians
Economic history
Economic history is the study of economies or economic phenomena in the past. Analysis in economic history is undertaken using a combination of historical methods, statistical methods and by applying economic theory to historical situations and institutions...
of the period.