The direct grants of the parliaments of James I. far exceeded those of
earlier periods (in 1606 six "fifteenths and tenths," three lay and four
clerical subsidies), but the efforts to extend the other sources of
revenue by the exercise of the prerogative naturally reacted on this
spirit of liberality. The last "fifteenth and tenth" was voted in 1624,
from which date this old-established form disappears, and the subsidy
alone is used. In spite of Charles I.'s high-handed policy five
subsidies were voted after the Petition of Right had been accepted, and
even the Long Parliament made similar grants. Almost at the outbreak of
the Civil War it also gave the king a graduated capitation tax. Other
modes of direct taxation were used without parliamentary sanction. The
collection of the antiquated feudal dues was enforced through the
special courts (particularly the Star Chamber) with a rigour long
unknown; James had tried the French device of a "tariff of honors." Both
kings employed the "benevolence" until the Petition of Right made such
a levy illegal. But by far the most serious innovation was the
collection of the "ship money," a course forced on Charles by his
determination not to meet the representatives of the nation. The writs
"embodied the ultimate expression of the ingenuity of the king's
advisers in the invention of means to enable him to rule without a
parliament." The first writs secured over £100,000, and were followed by
five further issues (1634-1639) bringing in an average return of
£200,000 or about three lay subsidies. Like the "benevolence," the ship
money was declared to be illegal (1641).
Public-domain text, read in full here on John Shaqi.
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