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
“Jan. 24, ‘scutagium de omnibus feodis militum quæ de nobis tenent in
capite, quod ultima assisum fuit per commune consilium regni nostri.’ 1
_Rot. Claus._ 349.”
[89] McKechnie, _Magna Carta_, 181, quotes Matthew Paris, 3 _Chron.
Maj._ 76, “Libertates quas petitis quia violenter extortæ fuerunt, non
debent de jure observari.”
[90] 2 Stubbs, _Const. Hist. Eng._ 37-38, notes the following taxes:
1. Carucage of 2 shillings, taken at the coronation of 1220. _Ann.
Wavereley_, quoted in Stubbs, _Select Charters_, 321, gives no hint of
the authority for the levy save that the king “accepit” it. The writ
(_Sel. Chart._ 351) states that it was granted by the Council.
2. Scutage of 10 shillings after the capture of Biham, granted by the
Council, 1221. 1 _Rot. Claus._ 458.
3. Scutage of 2 marks for Welsh War, 1223.
4. Scutage of 2 marks for siege of Bedford.
5. Contribution to crusade 1223, assented to by Council. 1 _Rot.
Claus._ 516.
[91] 2 Matt. Par., _Hist. Angl._ 268-269.
[92] Stubbs, _Select Charters_, 354. “Pro hac autem concessione et
donatione libertatum istarum et aliarum libertatum contentarum in carta
nostra de libertatibus forestæ, archiepiscopi, episcopi, abbates,
priores, comites, barones, milites, libere tenentes et omnes de regno
nostro, dederunt nobis quintam decimam partem omnium mobilium suorum.”
[93] 1 Matt. Par. 339.
[94] Instances of recent taxation are:
1. Scutages 1229, 1230, 1231, each for military expeditions. 2 Stubbs,
_Const. Hist. Eng._ 42, note 3.
2. A tenth of all property 1229. Refused by the barons and paid by the
clergy. 2 Matt. Par. _Hist. Angl._ 316.
3. Tallages 1227, 1230, 1234. 1 Dowell, _Taxation and Taxes_, 52.
4. A fortieth of movables, 14 Sept., 1232, 24,712 marks granted by the
Council. 2 Matt. Par. _Hist. Angl._ 345.
5. Two marks on the knight’s fee on occasion of the marriage of the
king’s sister, 1235, granted by the Commune Concilium. 1 Madox, _Hist.
Ex._ 593.
[95] 2 Matt. Par. _Hist. Angl._ 393-394.
[96] The writ is in Stubbs, _Sel. Chart._ 366.
[97] 1 Matt. Par. _Chron. Maj._ trans. by J. A. Giles, 397-404.
[98] 2 Matt. Par. _Hist. Angl._ 466.
[99] Matthew Paris is not clear as to the time of year. 2 Stubbs,
_Const. Hist. Eng._ 62, note 3, fixes the date as between 9th Sept. and
18th Nov.
[100] 2 Matt. Par. _Chron. Maj._ trans. Giles, 7-9.
[101] 2 Matt. Par. _Chron. Maj._ trans. Giles, 11-12.
[102] The following taxes and refusals are variously cited:
1245. Grant of an aid of 20 shillings “ad filiam maritandam.” 1 Madox,
_Hist. Ex._ 594.
1246. Scutage of three marks on the fee. 2 Stubbs, _Const. Hist. Eng._
65, note 5, citing Pipe Roll of 1246.
1248. Noted above.
1249. Appointment of justiciar, chancellor, and treasurer demanded.
Failure. 2 Matt. Par. _Chron. Maj._ trans. Giles, 308-309.
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