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
The reason for leaving out restrictions upon the royal power so vital
to the feudatories is readily apparent. The Council was distinctly
royalist; as such, especially in view of the fact that John, the great
offender, was dead, it did not favor restricting the royal power.
Further, the barons in effect were themselves the king, and being
so, there was no particular object in limiting their own power over
themselves. That the Fourteenth Chapter would be observed, whether it
were specified or not, dealing as it did with the summoning of the
Council, went as a matter of course.[84]
[Second reissue of the Charter]
One of the objects in the minds of the Council in reissuing the Charter
was to win adherents from the standard of Louis. In this they were
partly successful; but it took the decisive defeat delivered to the
French prince at the Fair of Lincoln in May of the following year,
coupled with the loss of his reinforcing fleet in August, to bring
about peace. A treaty between Pembroke and Louis followed in September,
and secured to the belligerent barons the liberties of the realm and
the restoration of their lands. General pacification between the
parties came the 6th November following, with the second reissuance of
the Charter, this time in the form which later generations of kings
should be called upon to confirm.
[Its omissions]
There was introduced into this draft of the Charter a change which
materially affects taxation. Though Chapters Twelve and Fourteen of
John’s issue are ignored, there is in the Forty-Fourth Chapter a
distinct reference to the levying of scutage.[85] “Scutage,” it says
“shall be taken as it was wont to be taken in the time of King Henry
our uncle.” In other words the consent of the barons was to be no
longer a prerequisite to the levying of a scutage. The only restriction
placed by written law upon the king was that he should take scutages
according to the custom of Henry II,--that is, that they should not
exceed in amount twenty shillings on the knight’s fee. The barons who
remade the Charter thus abandoned the semblance of taxation by the
baronage which was provided for under the terms of John’s enactment.
It was only a shadow which they left behind, but nevertheless it was
the shadow from which something substantial could emerge, the germ
from which a creature of immense vigor might develop. The omission,
it is not too much to say, is an exceedingly apt vindication of the
contention that at the time the Charter of John was enacted, the
framers of the instrument intended to create no barriers against the
royal power of levying general taxation; if they had had in mind so
fundamental a change, it is unlikely that in 1217, even though the
radical faction was still feeling the sting of defeat, these provisions
should have been allowed to lapse.[86] It is profoundly indicative both
of the modest ambition of the barons in 1215 and the obscurity of their
political vision in 1217.
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