Parallel with the evolution of direct taxation, but decidedly lagging
behind, is the progress of indirect taxation. As already mentioned, the
right of levying dues on goods entering or leaving English ports
belonged from very early times to the king. Whether this power was, in
its origin, due to the protection afforded to traders and thus a kind of
insurance, or the result of the royal prerogative of pre-emption is
immaterial for finance. What is established is that the "prisage" of
wine or levy of one cask in ten, and the taking of one-tenth or
one-fifteenth of other commodities was in force. Attempts to impose
additional dues were forbidden by an important article (41) of the Great
Charter which recognized "the ancient and just customs." One of the
earliest effects of parliamentary influence is manifested in the
establishment of duties on wool, woolfells and leather by Edward I.'s
first parliament. After some efforts by the king to gather increased
duties, the "Confirmation of the Charters" (1297) forbade any increases
on the amounts fixed in 1275, which were henceforth known as the ancient
customs. Another attempt was made to obtain a higher scale of duties by
arrangement with the merchants. The foreign traders consented to the
royal proposals, which comprised duties on wine, wool, hides and wax, as
well as a general tax of 1¼% on all imports and exports. Thus, in
addition to the old customs of half a mark (6s. 8d.) per sack of wool
and on each three hundred woolfells, and one mark (13s. 4d.) per last or
load of leather, the foreign merchants paid an extra duty (or surtax) of
50% and also 2s. on the tun of wine--the so-called "butlerage." The
privileges granted in the Carta Mercatoria (1303) were probably the
consideration for accepting these enhanced dues. The English merchants,
however, for the time, successfully resisted the application in their
case of the higher charges, and consequently remained under the old
prisage of wine. In spite of parliamentary opposition, on the ground
that they amounted to an infringement of the Great Charter, the new
customs were maintained in force. After being suspended in 1311 they
were revived in 1322, confirmed by royal authority in 1328, and finally
sanctioned by parliament in the Statute of the Staple (1353). They
became a part of the permanent crown revenue from the ports, and, with
the old customs, were the basis for further development.
Public-domain text, read in full here on John Shaqi.
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