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The inquest was made by juries of the hundreds, after a method very similar to that lately employed in the carucage of 1198, and earlier in the Domesday survey by William the Conqueror, though it was under the direction of the sheriffs, not of special commissioners. The interesting returns to this inquiry have been preserved to us only in part.

He had restored the Danegeld, or land tax, so often abolished, under the new name of 'carucage, had seized the wool of the Cistercians and the plate of the churches, and rated movables as well as land. John had again raised the rate of scutage, and imposed aids, fines, and ransoms at his pleasure without counsel of the baronage.

Richard had increased the amount of the scutage which Henry the Second had introduced, and applied it to raise funds for his ransom. He had restored the Danegeld, or land-tax, so often abolished, under the new name of "carucage," had seized the wool of the Cistercians and the plate of the churches, and rated movables as well as land.

In the meantime financial difficulties were pressing heavily upon the king of England. Scutages for the war in Normandy had been taken in 1196 and 1197. In the next year a still more important measure of taxation was adopted, which was evidently intended to bring in larger sums to the treasury than an ordinary scutage. This is the tax known as the Great Carucage of 1198.

This was done by ordering a carucage at the rate of three shillings on the ploughland. The Cistercian order objected to paying the tax because of the general immunity which they enjoyed, and John in great anger commanded all the sheriffs to refuse them the protection of the courts and to let go free of punishment any who injured them, in effect to put them outside the law.

Down to this date a scutage had been imposed every year since the king's accession, at the rate of two marks on the fee except on the last occasion when the tax had been twenty shillings. Besides these there had been demanded the carucage of 1200 and the seventh of personal property of 1204, to say nothing of some extraordinary exactions.