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
On the 8th October, Edward addressed writs to the sheriffs ordering the
election of two knights in each shire who were to come to Westminster
on the 12th of the following month. They were to be of “full power
for themselves and the entire community of the county aforesaid,
to consult and consent for themselves and that community, to those
things which the earls, barons, and chief men shall have agreed upon
and ordained.”[153] The next day Edward sent out supplementary writs
summoning two knights from each shire in addition to those previously
called. There was no representation from the cities and boroughs. The
laity proved more tractable than the clergy had been at their assembly
in September, and readily accomplished Edward’s purpose. It is probable
that their deliberations were not delayed, for on the same day with
the assembling of the Parliament, was dated the appointment of the
commissioners of collection. The laity of the baronage and the shires
gave a tenth of all movables.[154] A sixth of movables was drawn from
the towns by separate negotiation, or perhaps by way of tallage.[155]
[Events leading up to the Model Parliament, 1295]
The step to the events and attainments of the next year was not
long, but it was of surpassing importance. The year 1295 is painted
in scarlet on the canvas of constitutional progress in England.
It witnessed the Model Parliament in the composition of which a
principle was applied which must ever stand as the basic theory of
popular legislative institutions; indeed, without it, there can be no
lawmaking by the nation at all, and when the taxing power be included
amongst the lawmaking functions, unless strict adherence be given
to this principle, the taxpayer can never be assured of a voice in
the laying of taxes. Edward I, furnishing the pattern, summoned the
Model Parliament on the expressed theory that “what touches all, by
all should be approved.” Here was the first authentic instance of a
perfect and complete representation of the three estates in a national
legislative body giving its assent to taxation.
Public-domain text, read in full here on John Shaqi.
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