The History of Parliamentary Taxation in EnglandMorgan, Shepard Ashman
History
The History of Parliamentary Taxation in England
Morgan, Shepard Ashman
Taxation -- Great Britain; Taxation -- Great Britain -- History
The attitude of James toward a book “lately published by one Doctor
Cowel” and esteemed to “contain certain matters of scandal and offence
toward the high court of Parliament,”[310] all but brought him into
active conflict with the commons. This publication called “The
Interpreter” contained a defense of the royal prerogative in such terms
as greatly to offend the power of Parliament. Doctor Cowel had this to
say under the head of “Subsidy:”
“... A tax or tribute assessed by Parliament, and granted by the
Commons to be levied of every subject according to the value of his
lands or goods, after the rate of 4_s._ in the pound for land and
2_s._ 8_d._ for goods, as it is not commonly used at this day. Some
hold opinion that this subsidy is granted by the subject to the Prince,
in recompense or consideration, that whereas the Prince of his absolute
power might make laws of himself, he doth of favor admit the consent of
his subjects therein, that all things in their own confession may be
done with the greater indifferency.”[311]
King James had been thoughtless enough to let fall words of
commendation for the book, and his approval was followed by a request
from the commons for a conference with the lords. James, however,
wisely withdrew from his position and issued a proclamation prohibiting
the further circulation of the work and recalling the copies already
issued. Thus did the storm blow over.
[The “Great Contract,” 1610]
At this same session of Parliament, James, through the Lord Treasurer,
offered to accept a composition for the incidents of feudal tenure,
including the right of purveyance. By this so-called Great Contract,
Parliament was to provide for an annual payment to the king of
£200,000. But the idea, which at first was distasteful to the commons,
shortly became equally out of favor with the king. The amount of money
required seemed excessive, and the commons feared that it might make
the king independent of them. The king, on the other hand, arrived
ultimately at the conclusion that by careful manipulation he could
readily increase his income to a sum larger than that stated in the
Great Contract. Final consideration was put over to the session of
Parliament called for the 16th October following. At the last moment,
however, when an agreement seemed by no means hopeless, a religious
misunderstanding intervened, and the negotiations fell through.
The matter of a subsidy was treated with somewhat greater favor,
though with small generosity. Parliament granted the king one entire
subsidy and one fifteenth and tenth.[312] Parliament was dissolved
9th February, 1611, and for three years James tried to carry on his
government without it.
[Petty extortion after the dissolution of Parliament]
Public-domain text, read in full here on John Shaqi.
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