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 first statute met the demands of 1339. “And for this grant,” it
says, speaking of the liberal wool subsidy mentioned above, “the king
by the assent of the prelates, earls, barons, and all others assembled
in Parliament, hath granted, that from the feast of Pentecost that
cometh in a year, he nor his heirs shall not demand, assess, nor take,
nor suffer to be taken more custom of a sack of wool of any Englishman
but half a mark of custom only; and upon woolfells and leather the old
custom.... And this establishment lawfully to be holden and kept, the
king hath promised in the presence of the prelates, earls, barons, and
others in his Parliament, no more to charge, set, or assess, upon the
custom, but in the manner as afore is said.”[221]
The second statute was still more sweeping: “We ... will and grant
for us and our heirs, to the same prelates, earls, barons, and
commons, citizens, burgesses, and merchants ... that they be” not
“from henceforth charged nor grieved to make common aid, or to sustain
charge, if it be not by the common assent of the prelates, earls,
barons, and other great men, and commons of our said realm of England,
and that in the Parliament; and that all the profits rising from the
said aid, and of the wards and marriages, customs, and escheats, and
other profits rising of the said realm of England, shall be put and
spent upon the maintenance of the safeguard of our said realm of
England and of our wars....”[222]
[Parliament the sole taxing authority in law]
The importance of these two acts is readily apparent. The promise of
Edward to abide by the recommendation of Parliament in the matter of
the subsidy on wool, was an admission by the king that not he but
they had final control over the laying of customs duties. Thus was
established the principle to be defended and likewise to be questioned
in the future, that Parliament alone had power to lay a tax on wool.
In the second place, by the statute which provided that no charge
or aid should be levied but by consent of Parliament, tallage died
a legislative death.[223] And not only was this statute aimed at
tallages but as well at every species of unauthorized taxation. Thus
was enunciated the profoundly important principle that Parliament
was the sole authority for levying taxes not merely on the nation
at large, as had long been the practice, but in every department of
the government, on the royal demesne as readily as on the shires
themselves. If the practice of future years had lived up to the ideal
expressed in this statute, it would be possible to draw a line at the
year 1340 and say that thereafter Englishmen exercised the right of
taxing themselves.
Public-domain text, read in full here on John Shaqi.
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