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 chapters are explicit. Of the two, the sixth is of far greater
consequence, both to those seeking in Confirmatio Cartarum a complete
statement of the right of Parliament to exercise exclusive control
over taxation and to those looking for a vindication of the royal
prerogative. The fifth can be taken for what it was, a mere promise on
the part of the king not to bring forward past wrongs in defense of
future ills,--a promise, the like of which was seldom of much practical
avail. The sixth, however, were it not for two clauses saving to the
king “the ancient aids and prises, due and accustomed,” and the “custom
of wools, skins, and leather granted before,” would have established a
tolerably broad basis for the theory that royal control over taxation
underwent its legal death in 1297. The facts, however, that the king
could still retain his right to levy ancient aids and prises, provided
they were what his ancestors were wont to exact; that he could claim
unquestioned control over the wool-tax to the extent of half a mark on
the sack; and that nothing was said at all about his right to tallage
his demesne and the city of London, form a sound backing for the
contention that not only was the royal power over taxation not dead,
but that it was still vigorous and capable of much future activity.
One might rightfully deduce, also, at least in so far as an explicit
reading of the text can lead one to conclusions, that within certain
circumscribed limits, the royal prerogative would be unquestioned.
By implication, however, it is possible to read into Confirmatio
Cartarum a different significance than a bald consideration of its
contents allows. The mere fact that the nation had taken a stand on
the matter of taxation marks the year 1297 as of profound importance;
the fact that the stand was not conclusive, that it did not represent
the fullest advance possible at the time, is not to be wondered at.
Furthermore, the subsequent Parliaments saw to it that the king
observed more than the mere letter of the law, notwithstanding Edward’s
evident aptitude for only that. The case in this respect was not unlike
the observance of the omitted chapters of Magna Carta; though the
written form of them had been misunderstood and unappreciated, yet by
the natural forces at play between king and Councils, the spirit of
them survived.
[De tallagio non concedendo]
The so-called Statute _De tallagio non concedendo_, if it could be
taken at its face value, provided exactly those restraints upon the
royal power wherein Confirmatio Cartarum was wanting. It appears in the
Chronicle of Walter of Hemingburgh immediately after the French text
of Confirmatio Cartarum under the heading “Articuli incerti in Magna
Carta,”[185] “No tallage or aid,” it says, “shall be laid or levied
by us or our heirs in our realm, without the good will and assent of
the archbishops, bishops, earls, barons, knights, burgesses, and other
freemen of our realm.”[186]
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