charges properly incident to the maintenance of the state. In addition to various annuities payable to the children of the royal family, the Civil List of Edward VII., established by Act of July 2, 1901, amounted to L470,000, of which L110,000 was appropriated to the privy purse of the king and queen, L125,000 to salaries and retiring allowances of the royal household, and L193,000 to household expenses. At the accession of George V., in 1910, the Civil List was continued in the sum of L470,000.[67] [Footnote 65: Under Charles II. Parliament began to appropriate portions of the revenue for specific purposes, and after 1688 this became the general practice. Throughout a century the proceeds of particular taxes were appropriated for particular ends. But in 1787 Pitt simplified the procedure involved by creating a single Consolidated Fund into which all revenues were turned and from which all expenditures were met.] [Footnote 66: Accuracy requires mention of the fact that, by exception, the crown still enjoys the revenues of the Duchy of Lancaster and the Duchy of Cornwall, the latter being part of the appanage of the Prince of Wales.] [Footnote 67: On the history of the Civil List see May and Holland, Constitutional History of England, I., 152-175.] The sovereign enjoys unrestricted immunity from political responsibility and from personal distraint. The theory of the law has long been that the king can do no wrong, which means that for his public acts the sovereign's ministers must bear complete responsibility and for his private conduct he may not be called to account in any court of law or by any legal process. He cannot be arrested, his goods cannot be distrained, and as long as a palace remains a royal residence no sort of judicial proceeding can be executed in it. (p. 052) Strictly, the revenues are the king's, whence it arises that the king is himself exempt from taxation, though lands purchased by the privy purse are taxed. And there are numerous minor privileges, such as the use of special liveries and a right to the royal salute, to which the sovereign, as such, is regularly entitled. II. THE POWERS OF THE CROWN