Certain items were exempt from assessment: This year each man shall give in alms a tenth of his revenues and movables with the exception of the arms, horses and garments of the knights, and likewise with the exception of the horses, books, garments and vestments, and all appurtenances of whatever sort used by clerks in divine service, and the precious stones belonging to both clerks and laymen.
All other landowners, both clerics and laymen, had to pay the tithe; if anyone disagreed with the assessment of their property, they were imprisoned or excommunicated.
He spent most of the year (perhaps wisely) in Wales, preaching the crusade, accompanied by the chronicler Giraldus Cambrensis.
Henry died later in the year before the crusade was underway; according to Girardus, this was divine punishment for such a harsh tithe.
Richard succeeded him and found the treasury full, although he collected even more money by selling land and imposing various fines throughout England.
The same organizational structure and machinery of collection was used to raise money for King John's wars in France in 1207.