The Pipe Roll of Cloyne, compiled by Bishop Swaffham in 1364, is a remarkable record embracing a full account of the feudal tenures of the see, the nature of the impositions, and the duties the purl homines Sancti Colmani were bound to perform at a very early period.
Leases frequently contain a covenant by the lessee to bear and pay rates, taxes, assessments and other " impositions " or " charges," or " duties " or " outgoings," or " burdens " (except property tax) imposed upon the demised premises during the term.
Considerable difficulty has arisen as to the scope of the terms " impositions," " charges," " duties," " outgoings," " burdens."
Security, and in particular the absence of arbitrary impositions, combined with convenient modes of collection, have come to be recognized as indispensable auxiliaries in financial administration which further aims at the selection of really productive forms of charge.
Shortly afterwards new impositions were set to the amount of 70,000 a year.
