Magna Carta, and Other AddressesGuthrie, William D. (William Dameron)
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Magna Carta, and Other Addresses
Guthrie, William D. (William Dameron)
Constitutional law -- United States
In the controversies in regard to taxation subsequently arising,
whether in parliament, in the courts, or in the forum of public
opinion, it was always insisted that Magna Carta prevented taxation
without the consent of parliament, just as in the eighteenth century
our ancestors contended that Magna Carta prevented taxation without
representation, that is, prevented the imposition of taxes except by
a legislative body in which the taxpayers were represented. We have
only to refer to the arguments in the great constitutional cases before
the courts of England in the seventeenth century, such as the famous
case of Impositions in the reign of James I. and the still more famous
case of Ship-Money in the reign of Charles I., to realize how much
the people relied upon Magna Carta as establishing the doctrine that
parliament alone could impose taxes.
The counsel for Bate in the former case and for Hampden in the
latter case may not have apprehended the philosophical theory of the
separation of governmental powers elaborated by Montesquieu in the next
century, and they may not have contended that taxation was essentially
a legislative function and, therefore, could not be exercised by the
king; but in final analysis they affirmed these principles when they
asserted that parliament alone could impose taxes. The judgment of a
majority of the court in the Ship-Money case, as had been the judgment
in the case of Impositions, was in favor of the crown, but the appeal
to the country cost Charles I. his head and ultimately resulted in
vesting in parliament the exclusive power to legislate and hence to
tax. If England had then had an independent judiciary charged with
the duty of enforcing the fundamental law of the land, the levying of
the taxes in both of these cases would have been held contrary to the
letter, as it was certainly contrary to the spirit, of Magna Carta.
It is no answer to say that the parliament of to-day finds its
prototype not in the old common council referred to in Magna Carta,
but in the parliament of 1265, nor is it an answer to say that the idea
of taxation in its abstract form is essentially modern and was quite
unknown in 1215. I do not suggest that the people of England in 1215 or
even in 1265 understood the virtues of the representative system, or
the principles of taxation or of the separation of powers. The point
is that the direct consequence of the provisions of Magna Carta was a
parliament based, theoretically at least, on the representative idea as
well as on the principle that there could be no legislation without the
consent of parliament.
The most famous of all the chapters of Magna Carta and the most
important and far-reaching from a juridical point of view is
undoubtedly the thirty-ninth, which provides that "no freeman shall be
taken or imprisoned or disseised or exiled or in any way destroyed, nor
will we go upon him nor send upon him, except by the lawful judgment of
his peers or by the law of the land."
Public-domain text, read in full here on John Shaqi.
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