The History of Parliamentary Taxation in England — John Shaqi
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
When Richard was finally released from durance in Austria, he returned
to England. Remembering the success which met his first visit to the
island at the time of his coronation, he proceeded to set his machinery
going despite the financial decrepitude of the nation. The account of
his Great Council at Nottingham, called near the last of March, 1194,
illustrates not only his ingenious methods of making extra-customary
feudal exactions but also the manner in which he levied his non-feudal
impositions. The Council, which was not very fully attended, was
composed of the archbishops, bishops, and earls. On the first day, he
removed from office all the sheriffs of Lincolnshire and Yorkshire,
and proceeded to sell their places to Archbishop Geoffrey of York, who
paid 3000 marks[54] on the spot with a promise of 100 marks by way of
annual increment. Having thus spent his first day, on the second he
contented himself with issuing orders against his contumacious brother
John. But on the third day he demanded the third part of the service
of the knights, the wool of the Cistercians for which he was willing
to accept a composition, and a carucage of two shillings.[55] This
last, which was the lineal descendant of the Danegeld, a land tax on
the carucate, he apparently did not exact upon any other authority than
his own. The king “determined that there should be granted to him out
of every carucate of land through out the whole of England, the sum of
two shillings.”[56] His action carries out the theory that the voice of
the king in his Council was supreme in matters of taxation, and that
the promulgation of a tax levy was rather accepted in the character of
an edict than as inviting discussion. The deduction, however, that the
individuals composing that Council were barred from objecting to a tax
or even refusing to pay it, is not well founded; the time had not yet
come when the individual felt himself bound by the tacit acquiescence
of the Council. If he were strong enough to withstand the royal
displeasure, he could refuse payment.
Richard levied a second carucage in 1198, “from each carucate or
hide of land throughout all England five shillings.” Here, too, he
acted upon his own authority, and the Chronicler does not refer to
the summons of a Council, or the participation of the magnates in the
laying of the tax. The assessment of it followed the plan pursued by
Henry II, in that the liability of the taxpayer was determined by means
of a jury of inquest. Against the payment of the imposition the men
of the religious orders demurred, whereupon an edict of outlawry came
immediately from Richard. Esteeming the payment of the tax the lighter
burden, the friars yielded.
[Hugh of Lincoln refuses assent in National Council, 1198]
Public-domain text, read in full here on John Shaqi.
Reviews
Reviews
No reviews yet
Be the first to share your thoughts on this work.
Join the Discussion
Join the discussion
Sign in to leave a comment or review.
Sign InorCreate an account