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
But there is another piece of evidence which points to the National
Council itself giving assent to taxation. In the Chronicle of the
Monastery of Abingdon occurs a quotation of an order from Henry to his
officers exempting the lands of a certain abbot from the payment of an
“aid which my barons have given me.”[25] Whether or not this statement
can be taken as substantiating the theory of assent depends upon a
point of time; was the gift of the barons before or after the laying of
the tax? If the gift was indeed prior to the levy, then the evidence is
conclusive that the barons assented to taxation; if, on the other hand,
the barons gave the aid after the levy had been made, the statement
refers solely to the actual payment of the tax. The tense of the Latin
verb, however, and the circumstances in which the king writes, seem
to point to the former alternative; Henry directs that the Exchequer
exempt the abbot’s lands from the collection of an aid, not which the
barons were giving him, but which they have given him. It is possible
to infer, then, that sometimes, at least, the barons formally assented
to the levying of an extraordinary aid.
But this assent must not be taken as proof that the barons discussed
taxation in formal session or that they had any generally recognized
power of choice. None of the records of the time, though they speak
emphatically of the oppressiveness of the taxes,[26] suggest that at
any time the barons refused to give the king what he asked for. The
probability is that Henry I sought baronial assent merely as a matter
of form, and that he did it out of respect, more or less conscious, for
the theory that contributions of a feudatory toward the support of the
crown should be of a nature voluntary. The perfunctory character of the
assent, together with the absence of evidence looking to a refusal,
points to nothing so much as the firmness of the royal grip upon the
purses of the nation.
[Stephen, 1135-1154]
During the major part of King Stephen’s nineteen turbulent years,
feudalism and anarchy ran hand in hand. Such progress as had been
making toward parliamentary taxation ceased. Stephen showed himself an
adept at misgovernment and succeeded in nothing so well as in his own
discomfiture.
Public-domain text, read in full here on John Shaqi.
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