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
Six weeks later, on the 7th August, 1641, Parliament turned its
attention toward the matter of ship money. On that date it passed an
“Act for the declaring unlawful and void the late proceedings touching
Ship-Money, and for the vacating of all records and process concerning
the same.”[374] The act cites the Hampden Case and others of a similar
nature and outlines the plea of the royal prerogative as given in the
extra-judicial opinion of the judges. It condemns “all which writs and
proceedings” as being “utterly against the law of the land.” In greater
detail it enacts “that the said charge imposed upon the subject for
the providing and furnishing of ships commonly called ship money, and
the said extra-judicial opinion of the said justices ... and the said
judgment against John Hampden, were and are contrary to and against the
laws and statutes of this realm, the right of property, the liberty
of the subjects, former resolutions in Parliament and the Petition
of Right.” The act also provided that all particulars desired in the
Petition of Right should be “strictly holden and observed as in the
same Petition they are prayed and expressed.” The ship writs and the
Hampden judgment are specifically annulled.[375]
Thus came to an end the long chain of statutes which Parliament
from its inception had been forging to fetter the arms of the king
straining toward the prize of arbitrary taxation. The virtue of the
Long Parliament is thus commented upon by Hallam: “In the first place,”
he says, “it will appear ... that they made scarce any material change
in our constitution, such as it had been established and recognized
under the house of Plantagenet.... Thus in by far the greater part of
the enactments of 1641, the monarchy lost nothing that it anciently
possessed; and the balance of our constitution might seem rather to
have been restored to its former equipoise, than to have undergone
any change.... It is to be observed in the second place, that by these
salutary restrictions, and some new retrenchments of pernicious or
abused prerogative the Long Parliament formed our constitution such
nearly as it now exists.”[376] The legislation of 1641 in effect
restored to Parliament what power it nominally held two centuries
before.
[The Grand Remonstrance, 1st December, 1641]
Public-domain text, read in full here on John Shaqi.
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