Magna Carta: A Commentary on the Great Charter of King John: With an Historical IntroductionMcKechnie, William Sharp
History
Magna Carta: A Commentary on the Great Charter of King John: With an Historical Introduction
McKechnie, William Sharp
Constitutional history -- England -- Sources; Law -- England -- History; Law -- England -- Sources; Magna Carta
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III. _Magna Carta and the Theory of Parliamentary Taxation._ It is a
commonplace of our text-books that chapters 12 and 14 taken together
amount to the Crown’s absolute surrender of all powers of arbitrary
taxation, and even that they enunciate a general doctrine of the
nation’s right to tax itself.[475] Yet the very idea of “taxation” in
its abstract form, as opposed to specific tolls and tallages levied on
definite things or individuals, is essentially modern. The doctrine of
the day was that the king in normal times ought “to live of his own,”
like any other land-owning gentleman. A regular scheme of “taxation” to
meet the ordinary expenses of government was undreamt of. It is too much
to suppose, then, that our ancestors in 1215 sought to abolish something
which, strictly speaking, did not exist. The famous clause treats, not
of “taxation” in the abstract, but of the scutages and aids already
discussed. It does not concern itself with the rights of Englishmen as
such, but chiefly with the interests of those who held freeholds of the
Crown, and incidentally and inadequately with those of the citizens of
London. Several considerations place this beyond reasonable doubt.
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Footnote 475:
_E.g._ Taswell-Langmead, _Engl. Const. Hist._, 106, and Anson, _Law
and Custom of the Const._, I. 14. Dr. Stubbs, _Const. Hist._, I. 573,
considers that these words “admit the right of the nation to ordain
taxation.”
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(1) The terms of the restriction are by no means wide or sweeping; but
precise, accurate, and narrow. The “common consent of the realm” was
made a requisite for three species of exactions at the most: for
scutages and for extraordinary aids taken from the feudal tenants, and
possibly also for aids taken from the city of London: that is all. Not a
word is said of any other form of taxation or of other groups of
taxpayers. The restriction thus benefits Crown tenants only, with the
doubtful addition of the Londoners. (2) If under-tenants received by
chapter 15 some protection against their mesne lords, they received none
against the claims of the king. The Charter affected not national
“taxation,” but merely feudal dues. (3) The scant measure of protection
afforded did not extend even to all Crown tenants. The king’s villeins
were, of course, excluded; and so were even freeholders whose tenure was
other than that of chivalry. Socage tenants were left liable to carucage
and other exactions, tenants in frankalmoin (among them the wealthy
Cistercian monks) to forced contributions from the wool and hides of
their sheep, while the right of the Crown arbitrarily to raise the
“farms” of all parts of its own demesnes was deliberately reserved.[476]
(4) The Crown’s initiative in “taxation” (here restricted in regard to
“aids” and “scutages”) was, under many other names and forms, left
intact. The king required no consent before taking such prizes and
custom dues as he thought fit from merchandise reaching or leaving
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