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
II. The law and constitution of England provide certain extraordinary
revenues when the ordinary revenues should prove insufficient, and for
the defense of the realm. Chief among these were the subsidies and aids
which were granted in Parliament. That Parliament was the only body
capable of levying these charges was exhibited by the fact that the
kings of England were wont to denominate their arbitrary exactions as
“loans” and “benevolences.”
III. The statutes of the realm provided in most emphatic language
that no tax should be levied on the subject without the consent of
Parliament. The charter of the Conqueror, Magna Carta, especially
Confirmatio Cartarum and De Tallagio non Concedendo, the statutes
passed subsequently under Edward III, and more than all the others,
the Petition of Right, showed the utter illegality of the ship money.
IV. The citations by the crown of exactions similar to the ship money
did not demonstrate the lawfulness of the demand; they merely showed
precedents of such a general levy. The case must be decided by law, not
by precedents,--“_judicandum est legibus non exemplis_.”
V. In the present instance, the perils which the king cited were
insufficient to justify an unusual demand for money. The precedent of
the arbitrary actions of Queen Elizabeth at the time of the Armada
could in no wise be taken as a justification for so great an exercise
of the prerogative when the nation was at peace with the world; the
piratical acts of Turkish corsairs or even the insolence of rival
neighbors could not be reckoned amongst those imminent perils for which
a Parliament could provide too tardily.[362]
[A judgment for the crown]
The judgment was in favor of the crown seven to five. Three of
the minority based their decision upon the particular rather than
on general grounds; Croke and Hutton, however, denied the general
contention of the crown absolutely. Croke maintained that taxation
save by authority of Parliament is contrary to the common law and to
the statutes; that the exaction could not be defended upon the plea
of imminent danger; and that the extension to inland counties was not
legal or warranted by any legal precedent. The seven judges whose
opinions were favorable to the king, upheld the prerogative of the
crown as against the legislative power of Parliament. Sir John Finch,
chief justice of the common pleas, stated their attitude clearly.
“No act of Parliament,” he said, “can bar a king of his regality, as
that no lands should hold of him, or bar him of the allegiance of his
subjects or the relative on his part, as trust and power to defend his
people; therefore acts of Parliament to take away his royal power in
the defense of his kingdom are void; they are void acts of Parliament
to bind the king not to command the subjects, their persons, and
goods, and I say their money too; for no acts of Parliament make any
difference.”[363]
Public-domain text, read in full here on John Shaqi.
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