Almost at the opening of the age of parliamentary taxation one of the
older sources of revenue ceased. The pressure of popular opinion forced
Edward I. to decree the expulsion of the Jews (1290), though he
naturally desired to retain such profitable subjects. It is, indeed,
probable that, owing to the exactions practised on them, the Jewish
usurers had become less serviceable to the exchequer; while it is
certain that the general resources of the kingdom had so increased as to
make their contribution relatively much smaller. The first effects of
the representative influence in the fiscal domain are the abandonment of
the tallages on towns and the decline of scutage as a mode of levy. The
tax on movables was framed in a more systematic way. Instead of distinct
charges on different classes, or variations in proportion of levy from
one-fourth to one-fortieth, the policy of imposing a tax of one-tenth on
the towns and one-fifteenth on the counties was adopted. Greater
strictness in assessment was sought by the appointment of commissioners
for each county, supplied with special instructions as to taxable goods
and exemptions. This method continued in force for the tax on movables
from 1290 till 1334, though in some cases the proportions imposed on the
towns and counties were varied (e.g. an eighth and a fifth were granted
in 1297, and a tenth and a sixth in 1322). A more general influence was
the growing national economy which led to greater activity on the part
of the king as administrator, and which also increased the need of the
state for revenue. Though the doctrine that "The king should live of his
own" was generally accepted as a constitutional maxim, the force of
events was making it obsolete. From being an infrequent and uncertain
kind of taxation the direct tax on movables, which was practically
absorbing the older forms, became usual and regular. Under medieval
conditions the collection of a general property tax (for such, in fact,
was the nature of "the tenth and fifteenth") presented serious
difficulties. Each locality gained by keeping its assessment down to the
lowest point, while the borough authorities were naturally not eager to
enforce the charge on their fellow-citizens. England in the 14th century
was not ripe for a system that has been found hard to make effective in
more advanced societies. Hence, from 1334 onward, the method of
"apportionment" was employed, i.e. the tenth and fifteenth was taken as
affording a definite sum measured by the yield on the ancient valuation.
As this gave, in the aggregate, between £38,000 and £39,000, "the tenth
and fifteenth" became for the future "practically a fiscal expression
for a sum of about £39,000"; the total to be divided or "apportioned"
between the several counties, cities and boroughs according to their
former payments. This settlement, which remained in force for centuries
and affected all the later direct taxes, had the great advantages of
certainty and adaptability.
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