An Act of Supply for his Majesty for the Support of his Army.
[The Act of Supply begins by giving good reasons for the making of it;
namely, that the army cost far more than the king's revenue, and that
that army was rendered necessary from the invasion of Ireland by the
English rebels. It next grants the king L20,000 a month, to be raised
by a land-tax, and this sum it distributes on the different counties
and counties of towns, according to their abilities. The rebellious
counties of Fermanagh and Derry are taxed just as lightly as if they
were loyal. The names of the commissioners are, beyond doubt, those of
the first men in their respective counties. The rank of the country was
as palpably on James's side as was the populace.
The clauses regarding the tenants are remarkably clear and liberal:
"For as much," it says, "as it would be hard that the tenants should
bear _any_ proportion of the said sum, considering that it is very
difficult for the tenant to pay his rent in these distracted times," it
goes on to provide that the tax shall, in the first instance, be paid
by the occupier, but that, where land is let at its value, he shall be
ALLOWED THE WHOLE OF THE TAX OUT OF HIS RENT, notwithstanding any
contract to the contrary; and that where the land was let at _half_ its
value _or less_, then, and then only, should the tenant pay a share
(half) of the tax. Thus not only rack-rented farms, but all let at any
rent, no matter how little, over half the value, were free of this tax.
Where, in distracted or quiet times, since, has a parliament of
landlords in England or Ireland acted with equal liberality?
The L20,000 a month hereby granted was altogether insufficient for the
war; and James, urged by the military exigency, which did not tolerate
the delay of calling a parliament when Schomberg threatened the
capital, issued a commission on the 10th April, 1690, to raise L20,000
a month additional; yet so far was even this from meeting his wants,
that we find by one of Tyrconnell's letters to the queen (quoted in
Thorpe's catalogue for 1836), that in the spring of 1689, James's
expenses were L100,000 a month. Those who have censured this additional
levy and the brass coinage were jealous of what was done towards
fighting the battle of Ireland, or forgot that levies by the crown and
alterations of the coin had been practised by every government in
Europe.]