The History Of Parliamentary Taxation In England
Shepard Ashman Morgan
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10 chapters
THE HISTORY OF PARLIAMENTARY TAXATION IN ENGLAND
THE HISTORY OF PARLIAMENTARY TAXATION IN ENGLAND
BY SHEPARD ASHMAN MORGAN, M.A. PRINTED FOR THE DEPARTMENT OF POLITICAL SCIENCE OF WILLIAMS COLLEGE By Moffat, Yard and Company, New York 1911   HENRY LOOMIS NELSON OLIM PRECEPTORI D. D. D. DISCIPULUS HAUD IMMEMOR S. A. M. This is the second volume in the series of “David A. Wells Prize Essays” established under the provisions of the bequest of the late David A. Wells. The subject for competition is announced in the spring of each year and essays may be submitted by members of the senior class in
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PREFACE
PREFACE
Williams College, Williamstown, Mass. , December, 1910.   In a chapter of Hall’s Chronicle having to do with the mid-reign history of Henry VIII occurs an instance of popular protest against arbitrary taxation. The people are complaining against the Commissions, says the Chronicler, bodies appointed by the Crown to levy taxes without consent of Parliament. “For thei saied,” so goes the passage, “if men should geue their goodes by a Commission, then wer it worse than the taxes of Fraunce, and so
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INTRODUCTION
INTRODUCTION
Shepard Ashman Morgan. New York , December, 1910. PARLIAMENTARY TAXATION THE SAXONS: CUSTOMARY REVENUES AND EXTRAORDINARY CONTRIBUTIONS The English Constitution looks ever backward. Precedent lies behind precedent, law behind law, until fact shades off into legend and that into a common beginning, the Germanic character. Standing upon the eminence of 1689, one sees the Petition of Right, and then in deepening perspective, Confirmatio Cartarum and Magna Carta. The crisis of 1215 points to the Cha
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I
I
When the conquering Saxons, therefore, swept westward across the German Ocean, they carried with them scarcely more than a semblance of taxation. Between men and leader the personal relationship still subsisted, but as time went on, the Anglo-Saxon king became less the father of the people, and more their lord. Amongst the Anglo-Saxons Lord of the national land he was as well, but he did not rule by reason of that fact. The two claims upon popular support were therefore distinct, the one as pers
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II
II
Nevertheless, notwithstanding the absolutist character of the king, William retained the theory and for the most part the form of the Saxon Witan. Never, however, did the Norman assemblies exercise independent legislative or executive functions. [15] The holding of land, His National Council as a prerequisite to membership in the National Council, was under William an uncertain factor; the membership continued to include, generally speaking, the same officers, ecclesiastics, and nobles as compos
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III
III
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,
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IV
IV
Before Edward returned from Palestine, his regents summoned to a Parliament held at Hilarytide 1273, not only prelates and barons, but also four knights from each shire and four citizens from each city. [123] The purpose of the convention was the taking of the oath of allegiance to the new king, and the call was prompted doubtlessly by the need of having the whole nation held loyal to the absent and still uncrowned Edward. Here was another instance of the growing appreciation of the usefulness o
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V
V
Edward’s last years were years of financial difficulty. In 1302 at the Parliament held on the 1st July, at London, he received from the lay estates and the clergy a fifteenth of temporal goods. [190] The same year saw him turn back to the aid pur fille marier Edward’s financial expedients which the barons had granted twelve years previously in June, 1290; and in 1303 he attempted to obtain the consent of the merchants to an increase in the custom on wine, wool, and merchandise. He called a meeti
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VI
VI
“By my troth,” says she, “for thy lovely countenance thou shalt have even twenty pounds.” Edward, who had “looked for scarce half that sum, thanked her and lovinglie kissed her.” Thereupon the lady doubled the benevolence, paying him a second £20, either, as the Chronicler remarks, “because she esteemed the kiss of a king so precious a jewele” or “because the flavour of his breath did so comfort her stomach.” Such was a fifteenth-century conception of royal courtesy. [264] Upon Edward’s death in
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VII
VII
He wasted no time in getting things started. In the proclamation by which he summoned his first Parliament, he assumed the power of dictating what manner of men should compose it, and directed that his Court of Chancery should decide whether or not the certificates of election fulfilled the royal conditions, “and if any shall be found to be made contrarie to this proclamation, the same is to be rejected as unlawful and insufficient.” [295] The commons, however, shortly after their convening, vin
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