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There are two issues involved here.
The manorial court was a private venue held by the landowner, whether a monastery, a lord or the king in his role as private landowner. It was involved with landholding: inheritance, transfer, rent, labor services. They could trace genealogies if it was necessary to see who was the proper heir to a particular property or who owed labor services. Since they were concerned with collecting rent, they also involved people with very small properties, such as a cottage and an acre of land.
Taxation was for the crown. There were two basic types. The lay subsidies were on moveable property: cattle, grain, and so on. There were exemptions for poverty and for the tools of one's trade: you didn't pay lay subsidy on the worth of your plow or on seed saved for the next year. The poll tax (in 1377, '79 and '81) was a tax on individuals, 4 pence in 1377, a graduated tax in 1379 and a shilling in 1381. It was one of the main causes of the Peasants Revolt of 1381. The records for these taxes are lists of names and the amount they paid. They can be useful for genealogy, but there aren't any genealogies beyond an occasional "his wife", "his son" or "his daughter".
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