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 levy commonly spoken of as the Great Scutage was made in 1159.
Henry II was considering an expedition into France against the Count of
Toulouse. He had a claim to the latter’s lands through the inheritance
of his wife, the Duchess of Aquitaine. The English baronage, by the
terms of their feudal tenure, were bound to follow their lord into
the field. Nevertheless a distaste had arisen of late among them for
service abroad, and it was natural enough, therefore, that they should
fall in with the scheme of Henry and his adviser, Thomas à Becket, for
a commutation in money. Henry levied a charge of two marks (£1, 6_s._
8_d._) on the knight’s fee of £20, annual value, from such of his
vassals as chose not to follow him into France.[40]
The authority by which this payment was demanded was apparently solely
that of the king. It is probable that the levy was unquestioned. In
view of the facts that this was merely a change, and possibly no very
great change, in the method of meeting a regular feudal obligation, and
that many of the barons were willing to avail themselves of a means of
escaping the burden of foreign service, the want of a recorded protest
is not to be wondered at. The chronicler puts it plainly and probably
with accuracy when he says that Henry “received” a scutage.[41] It
was profitable for the king. The chronicler puts the proceeds at “one
hundred and twenty-four pounds of silver.”
[Theobald’s complaint, 1156]
Three years previously, however, an ecclesiastical complaint was
raised against a similar imposition. In 1156 such prelates as held
their lands by military tenure were directed to compound for soldierly
service which their character of churchmen precluded them from
rendering.[42] Some thirty-five bishops and abbots paid the assessment,
but Archbishop Theobald raised vigorous protest.[43] He objected,
apparently, not out of principle, but because he could not see that
the exaction was necessary.[44] This probability, together with the
further considerations that the demand was not a demand for a new tax
but merely that the prelates compound for an obligation long recognized
as lawful, and that there were precedents for precisely this sort of
commutation, makes Theobald’s protest not of great importance. He did
not question, strictly speaking, the right of the king to levy taxes at
all.
[Early step toward a tax on movables]
[The Saladin Tithe, 1188]
[Assessment by Juries of Inquest]
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