English Law/Patents History English law, Middle Ages, taxation

Such financial information, when presented to parliament, certainly did not induce the Commons to provide larger grants and probably made them more and more critical of the management of the king's resources. None of Henry VI's parliaments between 1433 and 1450 refused all supply but the growing financial demands of an unsuccessful war made these assemblies increasingly aware of bargaining powers forgotten or waived in the distraction of foreign conquest and the flush of victory. The parliament of 1433 in which Cromwell presented his comprehensive financial review was the first to insist on a special allowance of £4,000 being made from each complete tenth and fifteenth granted, in order to alleviate the burden on certain impoverished towns. Before their adjournment (13 August) this parliament was told that there would be no more money available for current household expenses until they reassembled on 13 October.

(...)

The reluctance of subsequent parliaments to grant unconditional
supply was even more marked. The parliament of 1445-6 at first
granted only half a tenth and fifteenth. Later, when a further
one and a half tenths and fifteenths were granted, the rate of
allowance for impoverished towns was raised to Ł6,000 for each
complete tenth and fifteenth (i.e. Ł9,000 for that grant). Further
measures of appropriation for household expenses, this time on
the issues of wardships, marriages and vacant temporalities were
made in the parliament which first met on 12 February 1449.
Moreover, this assembly not only restricted its grant to a mere
half tenth and fifteenth (less Ł3,000) but was emboldened to demand
a large-scale resumption as the price for any further grant. Its
persistent agitation for on act of resumption finally led to the
dissolution of this parliament at Winchester on 16 July 1449.

(B. P. Wolffe, Acts of Resumption 1399-1495)

I would like ask you for assistance in understanding how allowance was calculated and distributed. Does that mean that 4,000 and late 6,000 were allocated from some other source for helping these poor towns and somehow paid to them? Or if the towns were exempted from 1/10 and 1/15? Or was this amount of income tax-free in contemporary terms? Or was it the amount deducted form tax payable by impoverished towns?

Many thanks for your ideas.