The roll is an assessment for a fifteenth. The personal names listed in the roll are of those who are holding property in the county relating to the grant in 1301.

The roll was compiled after the issue of commissions in late October/early November 1301. Collection of the grant was seriously delayed and a writ of 25 June 1303 gives a payment date of the morrow of St Laurence next in Northants. In spite of its size the roll contains assessments for only ten hundreds, or about half of the county.

Subsidy

Parliament opened on 15 April 1523 . On 21 May it granted an annual subsidy for four years, to be assessed each year between 29 September and 11 November, and paid the following 9 February. It was hoped to raise a total sum of £800,000, although no mention of this amount was included in the text of the Parliamentary Act. For the first two years, land was assessed at twelve pence in the pound, and moveable goods at the rate of twelve pence in the pound for those over £20 of goods, and sixpence in the pound for those with 40 shillings to £20 of goods. Persons who paid annual wages of over 20shillings were charged with four pence annually, although in practice many commissioners assessed such wage earners to pay six pence. Aliens paid a double tax of eight pence on their wages, if they received any, and if they did not, they were required to pay a poll tax of eight pence.

The assessment and collection procedures were substantially the same as those first put in place in 1512. For the first time, however, commissioners were required to return duplicates of the individual assessments into the Exchequer, with the certificates of assessment, and this practice was to become standard procedure for the levy of all Tudor and Stuart subsidies.