Edward IV, accession, 213;

taxation and extra-Parliamentary exactions, 214-216.

Elizabeth, accession, 230;

character of her government, 231.

Examination of accounts, see Accounts.

Excise, granted in lieu of feudal incidents, 302.

Feudal incidents, done away with under Charles II, 302.

See also under Great Contract.

Fifteenth and tenth, becomes a fixed sum, 183, note 5.

Fitz-Peter, Geoffrey, justiciar of John, his address to the sheriffs,

50;

his edict at the Council of St. Albans, 58-59.

Flambard, Ranulf, 18.

Folkland, a royal means of revenue, 4.

Forced loans, a charge against Richard II, 201, 202;

under Edward IV, 214;

under Henry VIII, 226-228;

under Elizabeth, 232;

under James I, 251, 253;

under Charles I, 264, 267, 272, 294.

Foreign service, dispute over, 1297, 134-137, 140-142.

_Fyrdwite_, a counterpart of scutage, 32.

Gaveston, 161, 163, 166;

his death, 166, note 1.

Germans, early idea of taxation among, 2-3.

Grants, delay of to end of session, 204.

Great Contract, 249.

Grievances, redress of; principle of, in 1297, 144-145;

delay of grants to end of session, 204;

principle adhered to, James I, 252, 254-255;

under Charles I, 262-263.

Hampden’s Case, 287-291, 293;

Long Parliament annuls the judgment, 298.

Henry I, character of his reign, 19;

his Charter, 19-20;

attitude toward National Council, 24.

Henry II, accession of, 26;

his ancestry, 26;

his controversy with Becket, 27-30;

his death, 37.

Henry III, character of his reign, 71-72;

his accession and the regency, 72-73;

declared of age, 78;

restraint under Provisions of Oxford, 97-99;

war with Montfort, 100-101;

his last years, 104-106.

Henry IV, his accession, 202.

Henry V, his short reign, 208-209.

Henry VI, his accession, 209;

character of his reign, 210;

his overthrow, 211.

Henry VII, accession, 217;

few Parliaments in his reign, 219;

the “new found” subsidy, 219-220;

extortions, 220-221.

Henry VIII, accession and early taxation, 221-222;

his commissions and benevolences, 224;

death, 230.

Heriot, 5.

Inquest, juries of, utilized in collection of Saladin Tithe, 36;

in carucage, 44.

Inquest of Service, 52.

Initiation of tax levies by Commons, 205-208;

admission by the Lords, 293;

after Bill of Rights, 308.

James I, accession, 237;

dictates composition of House of Commons, 238;

Cowel’s “Interpreter,” 248;

the Great Contract, 249;

his death, 261.

James II, accession, 304;

his absolutism and death, 305.

John, accession of, 48;

early taxation, 49-50;

his scutages, 50-52;

break with the pope, 51;

antagonism of the clergy, 55;

his death, 72.

King, Anglo-Saxon, personal leader and lord of national land, 3-4;

his sources of income, 3-5.

Knights of the shire, summoned to Parliament by Simon de Montfort and

Henry III, 99-100;

attend Parliament of 1264, 101;

Parliament of 1205, 102-103;

their attendance declared “expedient,” 114-115;

meet separately, 1294, 125-126.

Lewes, battle and Mise of, 101.

Lincoln, Hugh of, his refusal of assent to Richard I’s demands, 44-46.

Lincoln, Parliament of, 156.

London, provided for in Magna Carta, 65.

Lords, House of, meets separately, 189-190.

Lords Ordainers, 163.

Magna Carta, scutage a moving cause, 50, 60;

events leading to, 60-62;

granting of the charter, 62;

Cap. 12, 63 and note 1, 64-66;

provision for London, 65;

Cap. 14, 66-67;

king remains supreme authority over taxation, 69-70;

omissions in renewals, 70;

renewed 1216, 73;

second reissue, 74-75;

reissue, 1224, 80;

reissue, 1297, see _Confirmatio Cartarum_;

reconfirmation, 1301, 156.

Maletolt, definition of, 112;

in _Confirmatio Cartarum_, 147, 148;

under Edward III, 172-177;

statutory abolition, 177;

subsequent violations and reaffirmations, Edward III, 180-183.

Money Bills, initiation by Commons, 205-208, 233-235;

admission by Lords, 293;

after Bill of Rights, 308.

Monopolies, under Elizabeth, 232-233;

complaint in 1604, 238;

under James I, 253, 255;

prohibition under James I, 260;

reëstablished by Charles I, 280, 294.

Montfort, Simon de, at Great Council of 1244, 87;

at Council of 1254, 94;

summons knights of the shire to national assemblies, 100;

begins civil war, 1263, 100-101;

his Parliament of 1265, 102-103;

his reputation as Creator of the House of Commons, 103;

his death, 104.

Movables, taxation of, 35;

Assize of Arms, 35;

Saladin Tithe, 35-36;

John’s demand of a thirteenth, 55;

tax on granted by Common Council, 79-81;

grant of 1275, 115-116;

granted at Northampton and York, 118-119;

grants in 1290, 122;

in 1294, 126.

National Council, its powers and composition under Norman Kings, 14;

its part in taxation, 15-16;

under Henry I, 22-24;

its place under Richard I, 43;

townsmen present at Council of St. Albans, 58;

representation of shires at Oxford, 59.

New Customs, 158;

tentative abolition of, 162, 164;

abolished in 1311, 165;

restored for a year, 1322, 168, note 1;

a regular means of revenue, 1328, 172.

Normandy, loss of, 1204, 56-57.

Normans, character of their rule, 12-13.

Northampton and York, provincial assemblies at, 1283, 117-119.

Nottingham, Council of, 1194, 42.

Offices, sale of, under Richard I, 42.

Oxford, John’s council at, 59.

Oxford, Provisions of, 97-99.

Parliament, first use of the name, 95, note 1;

refusal of aid, 1255, 96;

knights of the shire summoned to, 99-100;

they attend Parliament, 1264, 101;

Simon de Montfort’s Parliament of 1265, 102, 103;

Parliament of 1269, 105;

first Parliament of Edward I, 109-110, 114;

events leading to the Model Parliament, 127-128;

“What affects all, by all should be approved,” 128-129;

session of the Model Parliament, 131;

Parliament of 1296, 132;

status in 1297, 152;

process of differentiation in, 154-156 ff.;

statute providing for taxation solely by Parliament, Edward III,

177-179;

increase in power under Edward III, 188-189;

separate sessions of the houses, 189;

control over taxes, Richard II, 194-197, 199;

delay of grants to end of session, 204;

initiation of tax levies, 205-208;

of Henry VIII, 219;

Wolsey’s breach of privilege, 223;

attitude toward the Bate Case, 244, 246-248;

the Addled Parliament, 251;

enactment of the Petition of Right, 269 ff.;

the Short Parliament, 292-294;

the Long Parliament, 295-301;

declares against illegal taxation, 297;

the Grand Remonstrance, 300-301.

Personal property, see Movables.

Petition of Right, 267-273.

Poll-tax, under Richard II, graduated, 194, 197;

excites the Rising of the Villeins, 198.

Prisage, early rate, 113, note 1.

Purveyance, early analogy of, 5-6.

_Quo Warranto_, a writ, 116.

Ralegh, William de, his offer of a disbursing commission, 82-83.

Redress of grievances, principle of, in 1297, 144-145;

principle adhered to, James I, 252, 254-255;

under Charles I, 262-263.

Reformation, profits of, 228-230.

Representation, under the charter, 68, 69, 70;

as it was in Henry III’s National Council, 91-92;

development of the principle in Simon de Montfort’s Parliament,

101-104;

under Edward I, 108-109.

Richard I, accession of, 38;

his ransom, 39-40;

general taxation under royal authority, 41;

release and subsequent levies, 42-44.

Richard II, accession, 190;

summary of taxes in his reign, 194, note 3;

resignation and deposition, 200-202.

Richard III, accession, 216;

benevolences prohibited, 216-217.

St. Albans, Council of, 58-59.

Salisbury, Gemôt of, 13, note.

Scutage, definition of, 30;

early instances, 31;

the Great Scutage, 32-33;

complaint of Archbishop Theobald, 34;

a cause leading to Magna Carta, 50;

list of John’s scutages, 51, and note 1;

fines and other attendant abuses under John, 53-54;

scutage of 1214 precipitates the movement for the Charter, 60;

specified in Magna Carta, 64;

referred to in Henry III’s second reissue, 75;

practice of scutage by consent, Henry III, 76;

scutage of 1242, 86.

Sheriff’s aid, 27, 29.

Ship-money, a precedent in the Danegeld, 10-11;

requisition of ships under Charles I, 264;

first writ, 281;

its object, 283;

second and third writs, 284-285;

extra-judicial opinions, 285-286;

Hampden’s Case, 287-291, 293;

new levy, 294;

declaration of illegality by Long Parliament, 298.

Shire moots, their utilization in taxing, 21.

Star Chamber, its utility in forced loans, 251.

_Statutum de tallagio non concedendo_, 150, 151, 159, 167;

cited in Petition of Right, 271.

Stephen, 24-26.

Subsidy, the “new-found,” 219-220;

value of under Elizabeth, 234, note 1.

Supplies, appropriation of, see under Appropriation.

Tallage, under Henry II and Richard I, 47, note 1;

definition of, 65, note 1;

possibly provided against in Magna Carta, 65-66;

Kirkby’s tallages, 1290, 120;

tallage not referred to in _Confirmatio Cartarum_, 149;

the “statute” _De Tallagio non Concedendo_, 150-151;

tallage of 1304, 159;

tallage of 1312 resisted, 167;

revival under Edward III, 170;

its withdrawal, 171;

a function of Parliament, 177-178.

Theobald, Archbishop, his complaint against scutage, 34.

_Trinoda necessitas_, 4.

Tudors, character of their reigns, 217-219.

Tunnage and poundage, in _Carta Mercatoria_, 158;

given James I for life, 239;

delay in grant to Charles I, 261, 263;

arbitrary levies, 273;

Charles renounces tunnage and poundage, 274-275;

failure to pass a life allowance, 275-276;

tumult over the Rolles case, 277;

resolution against the levies, 278;

reëstablishment, 280;

declaration of illegality, 297.

Villeins, Rising of, 198-199.

Wallingford, treaty of, 26.

Walter, Hubert, justiciar, at Richard I’s Council of Oxford, 44-45.

Westminster, Statute of, 110-111.

William the Conqueror, character of his rule, 13;

attitude toward his National Council, 14.

William and Mary, 306-308.

William Rufus, character of his reign, 17-18.

Winchester, Bishop of, his refusal of assent, 69.

Witenagemot, folkland alienable only by its consent, 4;

assents to levies of Danegeld, 8;

powers and composition, 9-11.

Wolsey, Cardinal, his breach of Parliamentary privilege, 222-224.

Woodstock, Controversy of, 27-30.

Wool, a custom on, 1275, 111-113;

seizure of, 1294, 124;

seizure of, 1297, 136;

tax on, under _Confirmatio Cartarum_, 147-148;

increased duties to foreign merchants, 1302, 158;

rate reëstablished, 165;

assaults of Edward III upon the wool customs, 172-177;

statute for Parliamentary control, 177;

practice at variance with it, 180-183;

proceeds of a subsidy in time of Richard II, 197.

See also New Customs, Ancient Customs.

York, Geoffrey of, refuses assent to John’s thirteenth, 56.

FOOTNOTES:

[1] Tacitus, _Germania_, cap. xv. “Mos est civitatibus ultro ac viritim

conferre principibus vel armentorum vel frugum, quod pro honore

acceptum etiam necessitatibus subvenit.”

[2] Vinogradoff, _Growth of the Manor_, 142, 143.

[3] The _heriot_, unlike the feudal incident known to the Normans as a

_relief_, was a repayment to the king upon the death of a vassal, of

the various accoutrements with which he had been endowed. The statute

of Cnut II, § 72, fixes the heriot of an earl at eight horses, four

suits of armor, and two hundred mancuses of gold. The heriot varied in

amount according to the rank of the deceased vassal. The statute is

given in Stubbs, _Select Charters_, 74.

[4] Florentii Wigorniensis, _Chronicon ex Chronicis_, a. 991, p. 149.

[5] “This tax was levied by reference to the hides into which in the

various hundreds of the shire, land was divided for the purposes of

taxation.” The hide was the equivalent of 100 or 120 acres. The rate

was one to four shillings, as occasion required. 1 Dowell, _History of

Taxation and Taxes in England_, 8.

[6] Amount in 1002, £24,000.--Flor. Wig. a. 1002, p. 155. Amount in

1007, £36,000.--Flor. Wig. a. 1007, p. 159. Amount in 1011 not stated.

[7] 1 Dowell, _History of Taxation and Taxes in England_, 10.

[8] 1 Roger of Hoveden, 110.

[9] Decretum est primum iam ut solveretur tributum Danicis viris,

propter magnos horrores quos incusserunt incolis maritimis; in

primis nempe, X milia librarum. Illud consilium constituit Siricus

Archiepiscopus. _Chron. Sax._ a. 991.

[10] Tunc rex Aegelredus, procerum suorum consilio, ad eos legatos

misit, promittens tributum et stipendium ea conventione illis se

daturum, ut a sua crudelitate omnino desisterunt. Flor. Wig. 151, 152;

a. 994.

[11] Flor. Wig. 155, 159, 163; a. 1002, 1007, 1011.

[12] Medley, _English Constitutional History_, 117, 118.

[13] 2 Kemble, _Saxons in England_, 204-240.

[14] At the great Gemôt of Salisbury, 1086, William put an end to the

disrupting effects of subinfeudation by causing all holders of land,

whether their tenure was mediate or immediate of him to swear primary

allegiance to the king.

[15] 1 Stubbs, _Const. Hist. Eng._ 385, note.

[16] 2 Flor. Wig. 17, a. 1084; and 1 Rogeri de Hoveden, 139. “Rex

Anglorum Willelmus de unaquaque hida per Angliam sex solidos accepit.”

This rate of six shillings the hide was three times as great as the

amount under the Saxons.

[17] 2 Roger of Wendover, 23, a. 1084. “Having extorted large sums of

money from all ranks where he could find any cause just or unjust, he

crossed the sea into Normandy.”

[18] _Chron. Sax._ a. 1083.

[19] 1 Stubbs, _Const. Hist. Eng._ 303.

[20] Aside from the reimposed Danegeld, William derived an annual

income of £20,000 from the royal lands, and an amount difficult of

estimation from the feudal dues and incidents.

[21] 2 Flor. Wig. 35, a. 1094.

[22] § 11. Militibus qui per loricas terras suas defendunt, terras

dominicarum carrucarum suarum quietas ab omnibus gildis, et omni opere,

proprio dono meo concedo, ut sicut tam magno allevamine alleviati

sint, ita se equis et armis bene instruant ad servitium meum et ad

defensionem regni mei. Stubbs, _Select Charters_, 101. The translation

of the Charter is in Adams and Stephens, _Select Documents of English

Constitutional History_, 4-6.

[23] Ego enim, quando voluero, faciam ea satis summonere propter mea

dominica necessaria ad voluntatem meam. Stubbs, _Select Charters_, 104.

[24] Cf. 1 Stubbs, _Const. Hist. Eng._ 429.

[25] 2 _Chronicon Monasterii de Abingdon_, 113, quoted by 1 Stubbs,

_Const. Hist. Eng._ 429, note 3, as follows: “H. rex Anglorum R.

episcopo, et Herberto camerario et Hugoni de Boehelanda, salutem.

Sciatis quod clamo quietas V hidas abbatis Faricii de Abendona de

eleemosyna de Wrtha, de omnibus rebus, et nominatim de isto auxilio

quod barones mihi dederunt.”

[26] _The Saxon Chronicle_ upon Henry’s taxes:

A. 1103. This was a year of much distress from the manifold taxes.

A. 1104. It is not easy to describe the misery of this land, which it

suffered at this time through the various and manifold oppressions and

taxes that never ceased or slackened.

A. 1105. This was a year of great distress from the failure of the

fruits, and from the manifold taxes which never ceased.

A. 1110. This was a year of much distress from the taxes which the king

raised for his daughter’s dowry.

A. 1118. England paid dearly for all this (i. e., the Norman war) by

the manifold taxes which ceased not all this year.

A. 1124. Full heavy a year was this; he who had any property was

bereaved of it by heavy taxes and assessments, and he who had none,

starved with hunger.

From the edition of J. A. Giles.

[27] _Chron. Sax._ a. 1137.

[28] Henry of Huntingdon’s _Chronicle_, a. 1135. Trans. by Thomas

Forester, 264.

[29] Henry II was the first king since Edward the Confessor in whose

veins ran the blood of the Saxon monarchs, being the grandson of

Matilda, wife of Henry I. Matilda was great-granddaughter of Edmund

Ironside, the son of Ethelred the Unready.

[30] 1 Stubbs, _Const. Hist. Eng._ 500.

[31] Grim, _V. S. Thomæ_, 21, 22, in Stubbs, _Sel. Chart._ 129.

[32] Bishop Stubbs (1 _Const. Hist. Eng._ 500) believes this struggle

between Henry II and Becket to have been the deathblow to the levy of

the Danegeld, which is not noted in the Pipe Rolls after 1163. J. H.

Round [_Feudal England_, 497-502, in the paper “The Alleged Dispute

on Danegeld (1163)”], effectually establishes his contention that the

tax in question was not the Danegeld, but the “auxilium vicecomitis”

or “Sheriff’s aid,” which was a customary, variable charge paid over

locally to the sheriffs in payment for their services.

[33] Round, _Feudal England_, 501.

[34] Baldwin, _Scutage and Knight Service in England_, 12.

[35] 1 Stubbs, _Const. Hist. Eng._ 491.

[36] H. W. C. Davis, _England under the Normans and Angevins_, 205.

[37] Miss Kate Norgate, _Angevin Kings_, 432.

[38] 1 Stubbs, _Const. Hist. Eng._ 494.

[39] Baldwin, _Scutage and Knight Service in England_, 5.

[40] 2 Stubbs, ed. _Gesta Regis Henrici Secundi Benedicti Abbatis_,

preface xcv-xcvii, cites other instances of scutage in this reign:

1161, for debts incurred in the Welsh war; 1172, for the expedition

into Ireland; 1186, for the expedition into Galloway against the Irish

prince, Ronald.

[41] Gervas, c. 1381, in Stubbs, _Select Charters_, 129: Hoc anno

(1159) rex Henricus scutagium sive scutagium de Anglia accepit, cujus

summa fuit centum millia et quater viginti millia librarum argenti.

[42] _Liber Rubeus de Scaccario_, Hubert Hall, editor, 6, 16-18.

[43] John of Salisbury, ep. 128, noted by 1 Stubbs, _Const. Hist. Eng._

492, note 1.

[44] Round, _Feudal England_, 274.

[45] The Danegeld disappears from the Rolls in 1163. It persists,

probably, however, as a “donum” or an “auxilium.” The “carucage” of

Richard I is the Danegeld under another name.

[46] 2 Benedict, 278. Also in Stubbs, _Select Charters_, 153.

[47] 2 Benedict, 33.

[48] Beside the instances of taxation noted above, the following are

noteworthy: 1168, a regular feudal aid, _pur fille marier_ of one mark

on the knight’s fee; 1173, exchequer officers held courts and exacted

at the same time a tallage throughout the country.

[49] The three auxilia are: For the ransom of the king, for the

marriage of the king’s eldest daughter, and for the knighting of his

eldest son.

[50] Other scutages in this reign were: 1189, 10_s._ on the knight’s

fee for a pretended expedition into Wales; 1195, 20_s._ on the knight’s

fee from those who did not follow the king to Normandy; 1196, 20_s._

for the same reason. 1 Dowell, _Taxation and Taxes_, 41.

[51] 3 Rogeri de Hoveden, _Chronica_, W. Stubbs, ed, 209-225.

[52] This carucage appears in the Rolls under the year 1194. It was

demanded at the Council of Nottingham.

[53] Rogeri de Hoveden, preface to vol. IV, lxxxii-lxxxvii.

[54] The mark was the equivalent of two-thirds of a pound.

[55] Carucage, a land-tax based upon the _carucate_, “the quantity

of land that could be ploughed by one plough, _caruca_, full team of

eight oxen in a season.” 1 Dowell, _Taxation and Taxes_, p. 35. Roger

of Hoveden sets down the equivalent of the carucate as being 100

acres,--iv. 47.

[56] 3 Rogeri de Hovoden, 242.

[57] 1 Stubbs, _Const. Hist. Eng._ 548.

[58] 4 Rogeri de Hoveden, 40.

[59] The implication in _Vita Magna S. Hugonis_ is to this effect. Vid.

Round. _Feudal England_, 528 et seq.

[60] _Vita Magna S. Hugonis_, 248, in Stubbs, _Select Charters_, 255.

[61] Beside the instances of taxation cited above, Richard exacted

from the tenants of the royal demesne a tax upon movables known as

_tallage_. It was semi-feudal in nature, being taken from the dwellers

on land held immediately of the king, and consequently the authority

of the tax for the time was far beyond question, save as the turbulent

elements in the urban populations might assume it as a pretext for a

riot. Henry II levied this tax in 1168, 1173; Richard in 1189 and 1194,

and probably upon other occasions. These are the only references to

tallages in the Rolls of these two reigns. The term appears frequently

in later records.

[62] 4 Rogeri de Hoveden, 107.

[63] 4 Rogeri de Hoveden, 188, 189.

[64] Miss Kate Norgate, _John Lackland_, 123, note 1, gives a corrected

version of the list of scutages given in 1 _Liber Rubeus de Scaccario_,

10-12:

First scutage of John 1198-1199, 2 marks on the knight’s fee.

Second ” ” ” 1200-1201, 2 ” ” ” ” ”

Third ” ” ” 1201-1202, 2 ” ” ” ” ”

Fourth ” ” ” 1202-1203, 2 ” ” ” ” ”

Fifth ” ” ” 1203-1204, 2 ” ” ” ” ”

Sixth ” ” ” 1204-1205, 2 ” ” ” ” ”

Seventh ” ” ” 1205-1206, 20 shillings ” ”

Eighth ” ” ” 1209-1210, 2 marks ” ” ” ”

Ninth ” ” ” 1210-1211, 2 ” ” ” ” ”

Tenth ” ” ” 1210-1211, 20 shillings ” ”

Eleventh ” ” ” 1213-1214, 3 marks ” ” ” ”

[65] See McKechnie, _Magna Carta_, 91-93.

[66] Miss Norgate, _John Lackland_, 122.

[67] Miss Norgate, _John Lackland_, 123-124.

[68] Ann. Waverl, a. 1207, 258. In Stubbs, _Sel. Chart._ 273.

[69] In 1204 John “took” a seventh of movables. 3 Rogeri de Wendover,

173.

[70] 3 Rogeri de Wendover, 210.

[71] In Stubbs, _Select Charters_, 283.

[72] 1 Stubbs, _Const. Hist. Eng._ 566.

[73] 3 Rogeri de Wendover, 262.

[74] The writ is in Stubbs, _Select Charters_, 287.

[75] 2 _Memoriale_ Walteri de Coventria, 217. “Dicentes se propter

terras quas in Anglia tenent non debere regem extra regnum sequi nec

ipsum euntem scutagio juvare.”

[76] See McKechnie, _Magna Carta_, 144-150.

[77] Chapter 12. No scutage or aid shall be imposed in our kingdom,

except by the common council of our kingdom, except for the ransoming

of our body, for the making of our oldest son a knight, and for once

marrying our oldest daughter, and for these purposes it shall be only

a reasonable aid; in the same way it shall be done concerning the aids

of the city of London. Adams and Stephens, _Select Documents of Eng.

Const. Hist._ 44. Latin text, Stubbs, _Select Charters_, 298.

[78] Below, 66.

[79] 1 Stubbs, _Const. Hist. Eng._ 573.

[80] Taswell-Langmead, _Eng. Const. Hist._ 101.

[81] See McKechnie, _Magna Carta_, 274, 284, 291-301.

[82] “Tallage was a tax levied at a feudal lord’s arbitrary will upon

more or less servile dependants, who had neither power nor right to

refuse.” McKechnie, _Magna Carta_, 228.

[83] Chapter 14, “And for holding a common council of the kingdom

concerning the assessment of an aid otherwise than in the three cases

mentioned above, or concerning the assessment of a scutage, we shall

cause to be summoned the archbishops, bishops, abbots, earls, and

greater barons by our letters individually; and besides we shall cause

to be summoned generally, by our sheriffs and bailiffs all those who

hold from us in chief, for a certain day, that is at the end of forty

days at least, and for a certain place; and in all the letters of that

summons, we will express the cause of the summons, and when the summons

has thus been given the business shall proceed on the appointed day, on

the advice of those who shall be present, even if not all of those who

were summoned have come.” Adams and Stephens, _Select Documents_, 44.

The Latin text is in Stubbs, _Select Charters_, 299.

[84] Cap. 42 of this reissue of the Charter states the promise of the

king to return to the matter of the levying of scutages and aids, when

the occasion should be more propitious. McKechnie, _Magna Carta_,

168-169.

[85] Cap. 44. Scutagium decetero capiatur sicut capi consuevit tempore,

regis Henrici avi nostri. McKechnie, _Magna Carta_, 585, where also is

the text of the entire reissue.

[86] McKechnie, _Magna Carta_, 173-174.

[87] 1 _Rotuli Litterarum Clausarum_, 349.

[88] 2 Stubbs, _Const. Hist. Eng._ 30, note 1. He bases his belief on

the fact that “the orders for the collecting this scutage were issued

Feb. 22, the same day on which the writs for proclaiming the charters

are dated,” and cites 1 _Rot. Claus._ 377. In the same note he records

the following instances of taxation:

“June 7, 1217, the king mentions a carucage, hidage and aid, ‘quod de

præcepto nostro assisum est.’ 1 _Rot. Claus._ 310.”

“Jan. 9, 1218, Henry mentions a carucage and hidage, ‘quod assisum fuit

per consilium regni nostri.’ 1 _Rot. Claus._ 348.

“Jan. 17, Henry mentions a scutage of two marks on the fee, ‘quod

exegimus,’ and

“Jan. 24, ‘scutagium de omnibus feodis militum quæ de nobis tenent in

capite, quod ultima assisum fuit per commune consilium regni nostri.’ 1

_Rot. Claus._ 349.”

[89] McKechnie, _Magna Carta_, 181, quotes Matthew Paris, 3 _Chron.

Maj._ 76, “Libertates quas petitis quia violenter extortæ fuerunt, non

debent de jure observari.”

[90] 2 Stubbs, _Const. Hist. Eng._ 37-38, notes the following taxes:

1. Carucage of 2 shillings, taken at the coronation of 1220. _Ann.

Wavereley_, quoted in Stubbs, _Select Charters_, 321, gives no hint of

the authority for the levy save that the king “accepit” it. The writ

(_Sel. Chart._ 351) states that it was granted by the Council.

2. Scutage of 10 shillings after the capture of Biham, granted by the

Council, 1221. 1 _Rot. Claus._ 458.

3. Scutage of 2 marks for Welsh War, 1223.

4. Scutage of 2 marks for siege of Bedford.

5. Contribution to crusade 1223, assented to by Council. 1 _Rot.

Claus._ 516.

[91] 2 Matt. Par., _Hist. Angl._ 268-269.

[92] Stubbs, _Select Charters_, 354. “Pro hac autem concessione et

donatione libertatum istarum et aliarum libertatum contentarum in carta

nostra de libertatibus forestæ, archiepiscopi, episcopi, abbates,

priores, comites, barones, milites, libere tenentes et omnes de regno

nostro, dederunt nobis quintam decimam partem omnium mobilium suorum.”

[93] 1 Matt. Par. 339.

[94] Instances of recent taxation are:

1. Scutages 1229, 1230, 1231, each for military expeditions. 2 Stubbs,

_Const. Hist. Eng._ 42, note 3.

2. A tenth of all property 1229. Refused by the barons and paid by the

clergy. 2 Matt. Par. _Hist. Angl._ 316.

3. Tallages 1227, 1230, 1234. 1 Dowell, _Taxation and Taxes_, 52.

4. A fortieth of movables, 14 Sept., 1232, 24,712 marks granted by the

Council. 2 Matt. Par. _Hist. Angl._ 345.

5. Two marks on the knight’s fee on occasion of the marriage of the

king’s sister, 1235, granted by the Commune Concilium. 1 Madox, _Hist.

Ex._ 593.

[95] 2 Matt. Par. _Hist. Angl._ 393-394.

[96] The writ is in Stubbs, _Sel. Chart._ 366.

[97] 1 Matt. Par. _Chron. Maj._ trans. by J. A. Giles, 397-404.

[98] 2 Matt. Par. _Hist. Angl._ 466.

[99] Matthew Paris is not clear as to the time of year. 2 Stubbs,

_Const. Hist. Eng._ 62, note 3, fixes the date as between 9th Sept. and

18th Nov.

[100] 2 Matt. Par. _Chron. Maj._ trans. Giles, 7-9.

[101] 2 Matt. Par. _Chron. Maj._ trans. Giles, 11-12.

[102] The following taxes and refusals are variously cited:

1245. Grant of an aid of 20 shillings “ad filiam maritandam.” 1 Madox,

_Hist. Ex._ 594.

1246. Scutage of three marks on the fee. 2 Stubbs, _Const. Hist. Eng._

65, note 5, citing Pipe Roll of 1246.

1248. Noted above.

1249. Appointment of justiciar, chancellor, and treasurer demanded.

Failure. 2 Matt. Par. _Chron. Maj._ trans. Giles, 308-309.

1252. The Pope held Henry to his promise of a Crusade made in 1250, and

authorized him to exact a tenth of the revenues of the clergy for three

years. The clergy delayed. Henry turned to the barons and asked for a

scutage; the barons answered that their reply would depend upon the

prelates. 2 Matt. Par. _Chron. Maj._ trans. Giles, 518-527.

1253. Debate on the above. At last Henry obtained his tenth from

the clergy and an aid of 3 marks from the tenants-in-chief for the

knighting of his son. The condition was the confirmation of the

Charters, and a great oath for his faithful observance of them. 3 Matt.

Par. _Chron. Maj._ trans. Giles, 22-24.

[103] 2 Matt. Par. _Chron. Maj._ trans. Giles, 254-257, 266-267.

[104] 2 Matt. Par. _Chron. Maj._ trans. Giles, 287.

[105] One of the royal writs ran thus:

“Rex Vicecomiti Bedeford, et Bukingeham., salutem.... Tibi districte

præcipimus, quod præter omnes prædictos venire facias coram consilio

nostro apud Westmonasterium in quindena Paschæ proximo futuri,

quatuor legales et discretos milites de comitatibus prædictis quos

iidem comitatus ad hoc elgerint, vice omnium et singulorum eorundem

comitatuum, videlicet duos de uno comitatu et duos de alio, ad

providendum, una cum militibus aliorum comitatuum quos ad eundem diem

vocari fecimus, quale auxilium nobis in tanta necessitate impendere

voluerint. Et tu ipse militibus et aliis de comitatibus prædictis

necessitatem nostram et tam urgens negotium nostrum diligenter exponas,

et eos ad competens auxilium nobis ad præsens impendendum efficaciter

inducas; ita quod prædicti quatuor milites præfato consilio nostro ad

prædictum terminum præcise respondere possint super prædicto auxilio

pro singulis comitatuum prædictorum.” Stubbs, _Select Charters_, 376.

Translation in Adams and Stephens, _Select Documents_, 55.

[106] 3 Matt. Par. _Chron. Maj._ trans. Giles, 75.

[107] “To a general assembly of the barons at London in 1246, the name

of Parliament, which had previously been indiscriminately ascribed

to assemblies of various kinds, is for the first time given by a

contemporary chronicler, Matthew Paris. Henceforth it became specially

though not exclusively, the appellation of the National Council.”

Taswell-Langmead, _Eng. Const. Hist._ 187.

[108] 3 Matt. Par. _Chron. Maj._ trans. Giles, 119.

[109] 3 Matt. Par. _Chron. Maj._ trans. Giles, 141-142.

[110] Cf. 2 Stubbs, _Const. Hist. Eng._ 70-73, and references there

cited.

[111] 3 Matt. Par. _Chron. Maj._ trans. Giles, 267-268, 271-272.

[112] 2 Stubbs, _Const. Hist. Eng._ 76-80; Stubbs, _Sel. Chart._ 378

ff.; Taswell-Langmead, _Eng. Const. Hist._ 188-189; 3 Matt. Par.

_Chron. Maj._ trans. Giles, 285-288.

[113] Stubbs, _Select Charters_, 382-387, especially caps. 22, 23.

[114] 1 Rymer, _Foedera_, part 2, 62.

[115] Stubbs, _Sel. Chart._ 405.

[116] Louis’s award was the so-called “Mise of Amiens.” Given in

Stubbs, _Sel. Chart._ 406. 1 Rymer, _Foedera_, part 2 83.

[117] Stubbs, _Sel. Chart._ 334; _Chron. Rishanger_, Camden Society, 37.

[118] 1 Rymer, _Foedera_, part 2, 88-89.

[119] This Parliament and the scheme of government which was drawn up

at the session is the subject of considerable dispute. See 2 Stubbs,

_Const. Hist. Eng._ 93-95; and Medley, _Eng. Const. Hist._ 133-134. The

scheme itself is given in Stubbs, _Sel. Chart._ 412 ff, and in 1 Rymer,

_Foedera_, part 2, 89.

[120] The writ is in part as follows: “Item mandatum est singulis

vicecomitibus per Angliam quod venire faciant duos milites de

legalibus, probioribus, et discretioribus militibus singulorum

comitatuum ad regem Londoniis in octavis prædictis in forma supradicta.

“Item in forma prædicta scribitur civibus Eboraci, civibus Lincolniæ,

et ceteris burgis Angliæ, quod mittant in forma prædicta duos

de discretioribus, legalioribus et probioribus tam civibus quam

burgensibus.

“Item in forma prædicta mandatum est baronibus et probis hominibus

Quinque Portuum....” Stubbs, _Sel. Charters_, 415; 1 Rymer, _Foedera_,

part 2, 93.

[121] For a fuller discussion of this rather iconoclastic view of Simon

de Montfort, see Medley, _Eng. Const. Hist._ 134.

[122] T. Wykes, _Chron._ a. 1269, 226-227, in Stubbs, _Sel. Chart._ 337.

[123] _Ann. Winton._ a. 1273, 113; Stubbs, _Sel. Chart._ 429.

[124] _Ann. Winton._ a. 1275, 119; Stubbs, _Sel. Chart._ 430.

[125] Stubbs, _Sel. Chart._ 450.

[126] “... archiepiscopi, episcopi, et alii prælati regni Angliæ ac

comites, barones, et nos (William, Earl of Pembroke) et communitate

ejusdem regni ad instantiam et rogatum mercatorum pluribus de causis

unanimiter concesserimus magnifico principi et domino nostro carissimo

domino Edwardo Dei gratia regi Angliæ illustri, pro nobis et hæredibus

nostris, dimidiam marcam de quolibet sacco lanæ et dimidiam marcam

pro singulis trescentis pellibus lanutis quæ faciunt unum saccum, et

unam marcam de quolibet lesta coriorum, exeuntibus regnum Angliæ....”

Stubbs, _Sel. Chart._ 451; Adams and Stephens, _Sel. Doc._ 69,

translation.

[127] See 1 Hubert Hall, _Customs Revenue of England_, 65-68; 2,

117-118; Medley, _Eng. Const. Hist._ 517-518.

[128] Wool, hides and leather formed the bulk of the early exports

from England. Wine was the principal import. It was on these articles

of merchandise, and such others as the merchants brought in and took

out, that duties had been charged since early times. The taxes had

become customary and were spoken of as “consuetudines,” or customs. The

basis for the exaction was the understanding that the merchants, most

of them foreigners, should be given protection by the king. The early

prisage on wine amounted to one cask from every cargo of from ten to

twenty casks, arriving at a port of England. From ships carrying more

than twenty casks, two casks were exacted. Sometimes the duty instead

of being made in wine was compounded for in money. The amount of the

export tax on wool in the beginning is not known. In merchandise of

other sorts, the payment amounted to a tenth or a fifteenth of the

value of the goods.

Magna Carta abolished illegal exactions on goods retaining only the

“ancient and lawful customs” above mentioned. Taxable commodities were

wine, wool, and general merchandise. In many instances, in spite of

the prohibitions in the Charter, the customs amounted to confiscation.

Until the time of Edward I there was unending irregularity in the

management of the customs. Merchant strangers, by Cap. 41 of the Great

Charter were to have “safe and secure exit from England, and entry to

England ... buying and selling by the ancient and right customs, quit

from all evil Tolls.”

[129] “Edwardus Dei Gratia Rex Angliæ dominus Hiberniæ et dux

Aquitanniæ vicecomiti Kanciæ salutem. Cum prælatis et magnatibus

regni nostri mandaverimus ut ipsi parliamento nostro, quod apud

Westmonasterium in quindena Sancti Michælis proxime futura tenebimus.

Domino concedenti intersint ad tractandum nobiscum tam super statum

regni nostri quam super quibusdam negotiis nostris quæ eis exponemus

ibidem, et expediens sit quod duo milites de comitatu prædicto de

discretioribus et legalioribus militibus ejusdem comitatus intersint

eidem parliamento, ex causis prædictis tibi præcipimus quod in pleno

comitatu tuo de assensu ejusdem comitatus eligi facias dictos duos

militis et eos ad nos usque Westmonasterium pro communitate dicti

comitatus venire facias ad dictum diem ad tractandum nobiscum et cum

prædictis prælatis et magnatibus super negotiis prædictis. Et hoc non

omittas....” 2 Stubbs, _Const. Hist. Eng._ 234, note 5.

[130] 1 _Rotuli Parliamentorum_, 224.

[131] _Ann._ T. Wykes, 274; Stubbs, _Sel. Chart._ 431.

[132] The statute of Gloucester, passed in 1278, provided for the

regulation of territorial franchises. In accordance with it, the

itinerant justices were to inquire by what warrant certain franchises

were held, and the writ “quo warranto” was issued in each case. Stubbs,

2 _Const. Hist. Eng._ 114-115.

[133] Writ for distraint of knighthood. 1 Stubbs, _Sel. Chart._ 457.

[134] Letter of credence for a royal commissioner to raise an aid.

Stubbs, _Sel. Chart._ 464.

[135] Stubbs, _Sel. Chart._ 465-468.

[136] _Ann. Dunst._ 294, in Stubbs, _Sel. Chart._ 433.

[137] Stubbs, _Sel. Chart._ 460.

[138] 2 Stubbs, _Const. Hist. Eng._ 124, and authorities there cited.

[139] _Cont._ Flor. Wig. 235. The scutage was for forty shillings on

the knights fee.

[140] _Ann. Osney_, 316, in Stubbs, _Sel. Chart._. 434-435.

[141] 2 Stubbs, _Const. Hist. Eng._ 545.

[142] “.... magnates et proceres tunc in parliamento existentes, pro se

et communitate totius regni quantum in ipsis est, concesserunt domino

regi....” etc. Stubbs, _Sel. Chart._ 477; 1 _Rot. Parl._ 25.

[143] The boroughs and city of London paid this tax, though they were

without special representation. The writ of summons is in Stubbs, _Sel.

Chart._ 477.

[144] _Ann. Osney_, 326, and _Ann. Dunst._ 362, in Stubbs, _Sel.

Chart._ 435.

[145] _Cont._ Flor. Wig. 243.

[146] 1 Rymer, _Foedera_, part 3, 80-81; _Cont._ Flor. Wig. 264.

[147] _Cont._ Flor. Wig. 266.

[148] Matth. Westmon. _Flores_, 421.

[149] So Bishop Stubbs conjectures, 2 _Const. Hist. Eng._ 131.

[150] Barth. Cotton, _De Rege Edwardo I_, 246.

[151] 2 Walt. de Hemingb. 53-54.

[152] 2 Walt. de Hemingb. 55-57.

[153] Stubbs, _Sel. Chart._ 479-482.

[154] Barth. Cotton, 254 et. seq.; 2 Walt. de Hemingb. 57.

[155] The character of this tax, indeed its very existence, is

questioned. Matthew of Westminster (422), mentions a tax on the

towns of “the sixth penny.” It may have been either a tallage or a

tax by special negotiation, or it may have been granted by the shire

representatives on the theory that the towns were included within their

shires, though this is most unlikely. See Taswell-Langmead, _Eng.

Const. Hist._ 199; 2 Stubbs, _Const. Hist. Eng._ 132; Stubbs, _Sel.

Chart._ 480, 483-484.

[156] Stubbs. _Sel. Chart._ 482.

[157] “Sicut lex justissima, provida circumspectione sacrorum principum

stabilita, hortatur et statuit ut quod omnes tangit ab omnibus

approbetur, sic et nimis evidenter ut communibus periculis per remedia

provisa communiter obvietur.... Præmunientes priorem et capitulum

ecclesiæ vestræ, archidiacones, totumque clerum vestræ diocesis,

facientes quod iidem prior et archidiaconi in propriis personis suis,

et dictum capitulum per unum, idemque clerus per duos procuratores

idoneos, plenam et sufficientem potestatem ab ipsis capitulo et clero

habentes ... ad tractandum, ordinandum et faciendum....” Stubbs, _Sel.

Chart._ 484. Translation in Adams and Stephens, _Sel. Doc._ 82.

[158] The phrase occurs in the codes of Justinian. Cod. V, lix, 5;

Taswell-Langmead, _Eng. Const. Hist._ 200, note 1.

[159] Stubbs, _Sel. Chart._ 485. Translation Adams and Stephens, _Sel.

Doc._ 83.

[160] “... Tibi præcipimus firmiter injungentes quod de comitatu

prædicto duos milites et de qualibet civitate ejusdem comitatus duos

cives, et de quolibet burgo duos burgenses, de discretioribus et

ad laboradum potentioribus, sine dilatione eligi, et eos ad nos ad

prædictos diem et locum venire facias: ita quod dicti milites plenam et

sufficientem potestatem pro se et communitate comitatus prædicti, et

dicti cives et burgenses pro se et communitate civitatum et burgorum

prædictorum divisim ab ipsis tunc ibidem habeant, ad faciendum quod

tunc de communi consilio ordinabitur in præmissis; ita quod pro defectu

hujusmodi potestatis negotium prædictum infectum non remaneant quoquo

modo.” Stubbs, _Sel. Chart._ 486. Translation Adams and Stephens, _Sel.

Doc._ 83.

[161] In the fourteenth century the clergy ceased to act in Parliament.

They preferred to make their grants in separate convocations, and

continued to do so until 1664 when they were merged with the other two

estates. From the reign of Henry VIII, the grants of the clergy were

subject to parliamentary confirmation. Taswell-Langmead, _Eng. Const.

Hist._ 201-202.

[162] Barth. Cotton, 299.

[163] Barth. Cotton, 299.

[164] The bull “Clericis laicos,” published 24th February, 1296,

by Boniface VIII, was levelled at the taxation of the clergy by

temporal powers; it prohibited the clergy from paying and the secular

powers from receiving contributions by way of taxes, under pain of

excommunication. The bull is given in 1 Rymer, _Foedera_, part 3, p.

156, and in Adams and Stephens, _Sel. Doc._ 84, in translation.

[165] Barth. Cotton. 315, 317-319.

[166] Walt. de Hemingb., 121.

[167] Matt. Westm., 430, in Stubbs, _Sel. Chart._ 441.

[168] 1 Rymer, _Foedera_, part 3, 179.

[169] 2 Walt, de Hemingb., 121, 122.

[170] Matt. Westm., 430, in Stubbs, _Sel. Chart._ 441. The restitution

of Winchelsey’s baronies occurred after this scene 19th July, according

to _Chron. Cant. Ang. Sac._ noted in 2 Stubbs, _Const. Hist. Eng._ 141.

[171] Matt. Westm., 430, in Stubbs, _Sel. Chart._ 441, 442.

[172] Barth. Cotton, 338; 1 _Rot. Parl._ 239.

[173] Barth. Cotton, 334.

[174] W. Rishanger, _Chron._ 175, in Stubbs, _Sel. Chart._ 442, 443.

[175] Matt. Westm., 430; W. Rishanger, 178. Both in Stubbs, _Sel.

Chart._ 444.

[176] 1 Rymer, _Foedera_, part 3, 189.

[177] Barth. Cotton, 336.

[178] 1 Rymer, _Foedera_, part 3, 190.

[179] 2 Walt. de Hemingb. 147, 148.

[180] 2 Stubbs, _Const. Hist. Eng._ 147.

[181] “Clericis laicos,” it will be remembered, prohibited compliance

by the clergy with demands by the crown for taxation. It is evident

that a gift by the clergy for the defense of the realm, provided it be

not a compliant, but an initial act, was not a contravention of the

bull.

[182] Barth. Cotton, 339.

[183] “5. And for so much as divers people of our realm are in fear

that the aids and tasks which they have given to us beforetime towards

our wars and other business, of their own grant and good will,

howsoever they were made, might turn to be a bondage to them and their

heirs, because they might be at another time found in the rolls, and so

likewise the prises taken throughout the realm by our ministers in our

name; we have granted for us and our heirs, that we shall not draw such

aids, tasks, nor prises into a custom, for anything that hath been done

heretofore, or that may be found by roll or in any other manner.” Adams

and Stephens, _Sel. Doc._ 87. Stubbs, _Sel. Chart._ 495 (French text)

and 496 (translation). Original in 2 Walt. de Hemingb. 149.

[184] “6. Moreover we have granted for us and our heirs as well to

archbishops, bishops, abbots, priors, and other folk of holy Church, as

also to earls, barons, and to all the commonalty of the land, that for

no business from henceforth we shall take of our realm such manner of

aids, tasks, nor prises, but by the common assent of all the realm, and

for the common profit thereof, saving the ancient aids and prises due

and accustomed.

“And for so much as the mere part of the commonalty of the realm

find themselves sore grieved with the maletolt of wools, that is to

wit, a toll of forty shillings for every sack of wool, and have made

petition to us to release the same; we at their requests have clearly

released it, and have granted that we will not take such thing nor any

other without their common assent and good will; saving to us and our

heirs the custom of wools, skins, and leather, granted before by the

commonalty aforesaid. In witness of which things we have caused these

our letters to be made patents.” Adams and Stephens, _Sel. Doc._ 87;

Stubbs, _Sel. Chart._ 495 (French text), and 496 (translation).

[185] 2 Walt. de Hemingb. 152, 153.

[186] The statute is in Adams and Stephens, _Sel. Doc._ 88, translated.

The Latin text is in Stubbs, _Sel. Chart._ 497, 498.

[187] In this connection see McKechnie, _Magna Carta_, 281; 2 Stubbs,

_Const. Hist. Eng._ 148-150, and _Sel. Chart._ 497; Medley, _Eng.

Const. Hist._ 507, 508.

[188] _Patent Rolls_, 24th Oct., 1301, in Stubbs, _Sel. Chart._ 446.

[189] See 2 Stubbs, _Const. Hist. Eng._ 156-158, citing 1

_Parliamentary Writs_, 104.

[190] 2 Walt. de Hemingb. 223.

[191] 1 _Parl. Writs_, 134-135, in Stubbs, _Sel. Chart._ 500-501.

[192] Carta Mercatoria, in Hall, 1 _History of the Customs_, Appendix,

202-208; 1 ibid. 69-70.

[193] 2 Walt. de Hemingb. 233; _Patent Rolls_, a. 1304, 6th Feb., in

Stubbs, _Sel. Chart._ 447.

[194] 1 _Rot. Parl._ 161-162.

[195] The only other instance of taxation to be noted was the aid

granted in 1306 by knights and barons (a thirtieth), and by citizens

and burgesses (a twentieth), on the occasion of knighting the king’s

son. 1 Rymer, _Foedera_, part 4, 48.

[196] 1 Rymer, _Foedera_, part 4, 112. Also, Stubbs, 2 _Const. Hist.

Eng._ 331.

[197] A Parliament of the three Estates at Northampton, 13th Oct.,

1307, granted him an aid on the event of his marriage and coronation,

and for the burial of Edward I. The clergy granted a fifteenth, the

towns a fifteenth, and the barons and knights a twentieth of movables.

1 _Rot. Parl._ 442.

[198] 1 _Rot. Parl._ 443-445.

[199] The second article is given in translation in Hall, 1 _History of

the Customs_, Appendix, 208.

[200] 1 _Rot. Parl._ 446-447.

[201] Translation given in Adams and Stephens, _Sel. Doc._ 93.

[202] 2 Stubbs, _Const. Hist. Eng._ 340, note 1, and citations.

[203] 1 _Rot. Parl._ 281-286.

[204] Translation given in Adams and Stephens, _Sel. Doc._ 93-94.

[205] 2 Stubbs, _Const. Hist. Eng._ 345 and note 2, with citations.

[206] Edward, despite the ordinance banishing Gaveston, in January,

1312, recalled him. But the restoration was fatal to the favorite.

Thomas of Lancaster intercepted him on his way back to London and

murdered him. Gaveston was avenged, however, in 1322, when Edward for

the moment securing the upper hand, took Lancaster and beheaded him.

[207] 1 _Rot. Parl._ 449.

[208] Other instances of taxation during the reign were: 1313,

October. Parliament grants a tax on movables,--the barons and knights

a twentieth and the towns a fifteenth. Grant made in consequence of

a general pardon issued by Edward. 1 _Rot. Parl._ 448. Cf. Thom.

Walsingham, _Hist. Anglicana_, ed. 1 Riley, 136. 1315, Jan.-March.

King put on an allowance of £10 a day. The clergy grant a tenth on

certain conditions, the towns a fifteenth and the barons and knights

a twentieth. 2 Stubbs, _Const. Hist. Eng._ 355, and citations. 1316.

Towns grant a fifteenth, the knights and barons offer a soldier to be

supported by each township, and the clergy express their willingness to

contribute a tenth in their own convocations. 1 _Rot. Parl._ 450-451. 2

Stubbs, _Const. Hist. Eng._ 356. The grant of a soldier was afterward

compounded for by a grant of a sixteenth. 1319. The towns grant a

twelfth, the barons and knights an eighteenth. 1 _Rot. Parl._ 454-455.

1320. No taxes, save a clerical tenth, granted by the Pope. 2 Stubbs,

_Const. Hist. Eng._ 363, note 2. 1322. Clergy grant a tenth for 2

years. Knights and barons grant a man-at-arms from each township for 40

days. Commuted by money payment. Edward, being for the moment supreme,

restores the New Customs for a year. 2 Stubbs, _Const. Hist. Eng._ 370,

and note 2 and authorities there cited.

[209] Sept. 1327. Parliament at Lincoln granted a twentieth for the

Scotch war. 2 _Rot. Parl._ 425.

[210] 2 Ibid. 446.

[211] 2 Ibid. 66.

[212] 2 Stubbs, _Const. Hist. Eng._ 554.

[213] 2 Rymer, _Foedera_, Aug. 12, 1336.

[214] 1 Hen. Knighton, _Chronicon_, ed. Lumby, 477.

[215] Adam Murimuth, _Chronica_ ed. Hog, 81.

[216] 2 Stubbs, _Const. Hist. Eng._ 398, 555, with authorities there

cited. The statute is given in 1 Hall, _Hist. of Customs_, 210-211.

[217] 2 _Rot. Parl._ 104.

[218] 2 Ibid. 105.

[219] 2 _Rot. Parl._ 107-108.

[220] 2 Ibid. 112-113. 2 Walt. de Hemingb. 354.

[221] 14 Edw. III, 1, in 1 _Statutes of the Realm_, 281, and in Adams

and Stephens, _Sel. Doc._ 103-104.

[222] 14 Edw. III, 2, in 1 _Statutes of the Realm_, 281, and in Adams

and Stephens, _Sel. Doc._ 104-105.

[223] The definite inclusion of tallage within the scope of these

charges and aids prohibited to the royal control had to be asserted

further: 1348. Condition of the grant made by Parliament that no

tallage or similar exaction should be imposed by the Privy Council. 2

_Rot. Parl._ 200; Adams and Stephens, _Sel. Doc._ 113. 1352. The king

openly declares that he is not intending again to impose a tallage.

2 _Rot. Parl._ 238. 1377. Parliament petitions, nearly in the words

of the statute of 1340. King replies that only a great exigency would

induce him to disregard the petition. 2 _Rot. Parl._ 365.

[224] 2 Stubbs, _Const. Hist. Eng._ 557.

[225] Bishop Stubbs conjectures 8th July, 1342, as the date of the

grant. 2 _Const. Hist. Eng._ 412, note 2.

[226] 2 _Rot. Parl._ 140, given in Adams and Stephens, 110.

[227] 1 Dowell, _Taxation and Taxes_, 166, citing 18 Edw. III, 2 c. 3.

[228] 2 _Rot. Parl._ 161.

[229] 2 _Rot. Parl._ 200. A translation is given in Adams and Stephens,

113-114.

[230] 2 Stubbs, _Const. Hist. Eng._ 418.

[231] 1 _Statutes of the Realm_, 371. Translation in Adams and

Stephens, _Sel. Doc._ 128; 2 _Rot. Parl._ 271.

[232] 2 _Rot. Parl._ 308.

[233] In 1334 the fifteenth and tenth was compounded for by a fixed

sum, rather than in accordance with a strict assessment. Hereafter each

town and each county knew for how much it would have to answer. The

expression was the fiscal equivalent of £39,000, less about £6,000 for

decayed towns. 1 Dowell, _Taxation and Taxes_, 89.

[234] The fifteenths and tenths after 1334 noted in Dowell, 1 _Taxation

and Taxes_, 89, note. Taxation, 1351-1359, see Stubbs, 2 _Const. Hist.

Eng._ 424, note 1. Taxation, 1360-1368, see Stubbs, 2 _Const. Hist.

Eng._ 433, note 1 and p. 432.

[235] 14 Edw. III, 2.

[236] 2 _Rot. Parl._ 161, 202.

[237] 2 Ibid. 252.

[238] 2 Ibid. 114.

[239] 2 Ibid. 128. Translation given in Adams and Stephens, _Sel. Doc._

105-106.

[240] 2 _Rot. Parl._ 130, given in Adams and Stephens, _Sel. Doc._ 106.

[241] 2 _Rot. Parl._ 364, given in Adams and Stephens, _Sel. Doc._ 135.

[242] Taswell-Langmead, _Eng. Const. Hist._ 211, note 1.

[243] 3 _Rot. Parl._ 7; translation in Adams and Stephens, _Sel. Doc._

136.

[244] 3 _Rot. Parl._ 35-36. Translation in Adams and Stephens, _Sel.

Doc._ 137-138.

[245] 3 _Rot. Parl._ 36.

[246] 3 Ibid. 56. Translation given in Adams and Stephens, _Sel. Doc._

138.

[247] 3 _Rot. Parl._ 66.

[248] 3 _Rot. Parl._ 73.

[249] 3 Ibid. 124.

[250] The taxes during the reign in summary:--Parliament of October,

1377. Two tenths and two fifteenths. 3 _Rot. Parl._ 7. Parliament of

October, 1378. An increase of custom on wool and merchandise over the

grant to Edward III in 1376. 3 _Rot. Parl._ 37. Parliament of April,

1379 (another session of the last Parliament). Superseded the above

tax on wool, which had proven to be insufficient, with a graduated

poll-tax which varied according to the position of the taxpayer. A

tax of a groat a head had been levied in 1377, but this was the first

instance of a poll-tax of varied incidence. The payments: The Dukes of

Lancaster and Bretagne, ten marks each; earls or their widows, four

pounds; barons and baronets, two pounds; and so on down to persons of

the lowest rank, who were to pay a groat apiece. (Further details, 1

Dowell, _Taxation and Taxes_, 94.) Proceeds were to be strictly for

national defense. Produced about half as much as was expected, only

£22,000. 3 _Rot. Parl._ 57-58, 72-73. Parliament of 1380. A tenth and

a half and a fifteenth and a half with a year’s subsidy on wool. A

second Parliament, finding this amount insufficient, in the same year

undertook to raise the “outrageous and intolerable” amount, £160,000.

The means was another graduated poll-tax, varying from sixty groats to

three, together with a continuance of the subsidy on wool, a custom

which netted about £60,000 annually. The clergy undertook to raise

their share of the money. The poll-tax was expected to bring about

£66,000. 3 _Rot. Parl._ 75, 90. Parliament of 1382. A fifteenth and

a tenth, to be devoted wholly to the defense of the realm. Tunnage

and poundage for two years. 3 _Rot. Parl._ 124, 134. Parliaments of

1383. Grant of fifteenth and tenth made in 1382, given to Bishop of

Norwich who was warring against the anti-pope in Flanders. He was

held to account at the October session. Two half tenths and two half

fifteenths were granted by the commons, one-half without condition,

and the other half for the prosecution of the war if it be prolonged.

Clergy made similar grants. 3 _Rot. Parl._ 151-152. Parliament of

1384. At spring session half a tenth and fifteenth. At fall session,

two tenths and fifteenths, one of which was remitted the following

spring. The object was the prosecution of a war in Scotland. 3 _Rot.

Parl._ 167, 185, 398. Parliament of 1385. Granted a fifteenth and a

half and a tenth and a half. Wool subsidy renewed for another year.

3 _Rot. Parl._ 204. Parliament of 1386. Half a tenth and fifteenth,

with duplication if exigencies of war demanded. Continuance of subsidy

on wool and merchandise, the object being for naval defense. Before

Richard could obtain this grant, he had to consent to the appointment

of a commission of reform to correct the irregularities in the realm

and in his household. 3 _Rot. Parl._ 220-221. Parliaments of 1388.

First session. Half a tenth and fifteenth with tunnage and poundage and

the custom on wool. From the subsidy on wool £20,000 is awarded to the

“Lords Appellant,” who had brought charges against the royal favorites

upon which they were convicted and punished. 3 _Rot. Parl._ 244-245.

The increase of custom on wool is forbidden. Fall session. A tenth and

a fifteenth. 2 Stubbs, _Const. Hist. Eng._ 505, note 3, and citations.

Parliament of 1390. Subsidy on wool and merchandise. 3 _Rot. Parl._

278. Parliament of 1391. A fifteenth and a half and a tenth and a half.

Above subsidy on wool and merchandise renewed for three years at an

increased rate. 3 _Rot. Parl._ 285-286. Parliament of 1393. Grant on

wool and merchandise for three years. 3 _Rot. Parl._ 301. Parliament

of 1394. Tunnage and poundage. 3 _Rot. Parl._ 314. Parliament of 1395.

Fifteenth and tenth. 3 _Rot. Parl._ 330. Parliament of 1397. Custom

on wool for five years. Tunnage and poundage for three years. Protest

registered against the extravagance of the court. 3 _Rot. Parl._ 340.

Parliament of 1398. A tenth and a half and a fifteenth and a half. A

subsidy on wool, woolfells, and leather for the term of Richard’s life.

3 _Rot. Parl._ 368.

[251] The scheme is given in translation in Adams and Stephens, _Sel.

Doc._ 142-144, from the original in 3 _Rot. Parl._ 90.

[252] 2 Stubbs. _Const. Hist. Eng._ 471.

[253] 3 _Rot. Parl._ 368.

[254] 3 _Rot. Parl._ 417 ff.

[255] 2 Thom. de Wals. 230-231. Cf. 3 _Rot. Parl._ 62.

[256] 3 _Rot. Parl._ 458. Translation given in Adams and Stephens,

_Sel. Doc._ 173.

[257] 3 _Rot. Parl._ 493.

[258] 3 _Rot. Parl._ 611. Translation given in Adams and Stephens,

_Sel. Doc._ 125-127.

[259] In 1472 was a marked departure from the rule. A grant regularly

enacted, appropriating revenue and income of the commons, was

changed by the lords to include a tax on their own property. 6 _Rot.

Parl._ 4-8. The good intent of the act, justified in the eyes of

contemporaries, apparently, its irregularity.

[260] 3 _Rot. Parl._ 612.

[261] 4 _Rot. Parl._ 301-302.

[262] 5 _Rot. Parl._ 152-153.

[263] 5 _Rot. Parl._ 508.

[264] 1 Dowell, _Taxation and Taxes_, 197.

[265] 6 _Rot. Parl._ 238-240.

[266] “For certainly wee be determined rather to aventure and committe

us to the perill of oure lyfs and jopardye of deth, than to lyve in

suche thraldome and bondage as we have lyved long tyme heretofore,

oppressed and injured by Extorcions and newe Imposicons, agenst the

Lawes of God and Man, and the Libertee, old Police, and Lawes of this

Reame, wheryn every Englishman is enherited.” 6 _Rot. Parl._ 241.

[267] 1 Rich. III, c. 2.--“The king remembering how the Commons of this

his realm by new and unlawful inventions and inordinate covetousness,

against the law of this realm, have been put to great thraldom and

importable charges and exactions, and in especial by a new imposition

named a benevolence, whereby divers years the subjects and Commons of

this land against their wills and freedom have paid great sums of money

to their almost utter destruction; for divers and many worshipful men

of this realm by occasion thereof were compelled by necessity to break

up their households and to live in great penury and wretchedness. Their

debts unpaid and their children unpreferred, and such memorials as they

had ordained to be done for the wealth of their souls were made void

and annulled, to the great displeasure of God and to the destruction

of this realm; therefore the king will it be ordained, by the advice

and assent of his Lords spiritual and temporal and the Commons of this

present Parliament assembled, and by the authority of the same, that

his subjects and the commonalty of this his realm from henceforth in no

wise be charged by none such charge or imposition called benevolence,

nor by such like charge; and that such exactions called benevolences,

afore this time taken be taken for no example to make such or any

like charge of any his said subjects of this realm hereafter, but it

be dampned and annulled forever.” 2 _Statutes of the Realm_, 478.

Translation given in Adams and Stephens, _Sel. Doc._ 212.

[268] 6 _Rot. Parl._ 335.

[269] 6 _Rot. Parl._ 421.

[270] Taswell-Langmead, _Eng. Const. Hist._ 298, quoting from Lord

Bacon’s _Henry VII_, 121.

[271] For further details see Dowell, 1 _Taxation and Taxes_, 129,

130. A summary of the taxes of Henry VIII is given in Cobbett, 1

_Parliamentary History of England from the Earliest Period to the Year

1803_, London 1806; 565-6.

[272] Above, 206, 207.

[273] More, _Life of Sir T. More_, 51, quoted in 1 _Parl. Hist._ 485-6.

[274] 1 _Parl. Hist._ 486.

[275] 1 _Parl. Hist._ 588.

[276] 1 _Parl. Hist._ 490.

[277] Taswell-Langmead, _Eng. Const. Hist._ 300.

[278] Ibid., 300, quoting Hall, _Chronicle_, 696, 700.

[279] 1 _Parl. Hist._ 490.

[280] Henry levied another benevolence in 1545.

[281] The form of these royal promissory notes is as follows:--“We,

Henry VIII, by the grace of God, King of England and of France,

Defender of Faith, and Lord of Ireland, promise by these presents truly

to content and repay unto our trusty and well-beloved subject, A. B.,

the sum of ----, which he hath lovingly advanced unto us by way of

loan, for defence of our realm, and maintenance of our wars against

France and Scotland: In witness whereof we have caused our privy seal

hereunto to be set and annexed the ---- day of ----, the fourteenth

year of our reign.” Cited by Hallam, 1 _Const. Hist. Eng._ 26, note 1,

from MS. Instructions to Commissioners.

[282] Stat. 21 Henry VIII, c. 24, cited in Taswell-Langmead, _Eng.

Const. Hist._ 301. 1 _Parl. Hist._ 507.

[283] 1 _Parl. Hist._ 560, 578.

[284] 23 Henry VIII, c. 20, in Adams and Stephens, _Sel. Doc._ 144.

[285] 25 Henry VIII, c. 20.

[286] 25 Henry VIII, c. 21.

[287] 26 Henry VIII, c. 3.

[288] 25 Henry VIII, c. 19.

[289] Dowell, 1 _Taxation and Taxes_, 202, quoting 2 _Mackintosh_, 433,

appendix.

[290] Taswell-Langmead, _Eng. Const. Hist._ 377, quoting 4 _Parl.

Hist._ 480.

[291] The subsidy at this time, by a conservative estimate, amounted

probably to £80,000, making the demand equal to £240,000.

[292] 1 Hallam, _Const. Hist. Eng._ 375, quoting D’Ewes, 486.

[293] Gneist. _Const. Hist. Eng._ 546.

[294] Taswell-Langmead, _Eng. Const. Hist._ 177.

[295] 1 _Parliamentary History of England_, London, 1806, 967, 970.

[296] The case is in 1 _Parl. Hist._ 998-1017. See also

Taswell-Langmead, _Eng. Const. Hist._ 267-268.

[297] 1 _Parl. Hist._ 1030-1042.

[298] 1 Ibid. 1044-1045.

[299] The rate of this grant of tunnage and poundage: Tunnage, 3 s. on

every tun of wine imported, save that on the tun of sweet wines the

charge was 6 s., and on the awm of Rhenish, 1 s. Poundage, 1 s. on

every 20 s. of goods or merchandise imported or exported, except woolen

manufactures; on tin and pewter the charge was 2 s. Wool of denizens,

33 s. 4 d. on the sack or 240 woolfells and £3, 6 s., 8 d. on the last

of hides.--1 _Parl. Hist._ 1046.

[300] 1 _Parl. Hist._ 1069-1070.

[301] Trevelyan, _England Under the Stuarts_, 107.

[302] Medley, _Eng. Const. Hist._ 235.

[303] Prothero, _Statutes and Constitutional Documents, 1559-1625_,

lxxv.

[304] Stat. 45 Edw. III, cap. 4.

[305] The case is reported in Prothero, _Stat. and Const. Doc._ 340-342.

[306] 2 _State Trials_, 481.

[307] Prothero, _Stat. and Const. Doc._ 354.

[308] The arguments of Hakewill and Whitelocke are given in detail in

Prothero, _Stat. and Const. Doc._ 342-353.

[309] Taswell-Langmead, _Eng. Const. Hist._ 395, quoting from Petyt,

_Jus Parliamentum_, 322, 323.

[310] 1 _Parl. Hist._ 1122.

[311] Prothero, _Stat. and Const. Doc._ 411.

[312] 1 _Parl. Hist._ 1133.

[313] 1 _Parl. Hist._ 1159.

[314] 1 _Parl. Hist._ 1166.

[315] 2 Gardiner, _Hist. Eng._ _[_1603-1616_]_ 172.

[316] 1 _Parl. Hist._ 1179-1180.

[317] 1 _Parl. Hist._ 1187.

[318] This was “the revival of the ancient right of Parliamentary

impeachment--the solemn accusation of an individual by the Commons at

the bar of the Lords--which had lain dormant since the impeachment of

the Duke of Suffolk in 1449.” For further details see Taswell-Langmead,

_Eng. Const. Hist._ 409 et seq.

[319] 1 _Parl. Hist._ 1208.

[320] 1 _Parl. Hist._ 1262.

[321] 1 _Parl. Hist._ 1300-1301.

[322] 1 Ibid. 1316-1317.

[323] 1 _Parl. Hist._ 1361-1363.

[324] 1 Ibid. 1366-1371.

[325] 1 _Parl. Hist._ 1487-1488.

[326] 1 Hallam, _Const. Hist. Eng._ 508, 509.

[327] 2 _Parl. Hist._ 6.

[328] 2 Ibid. 33.

[329] 2 Ibid. 35-37.

[330] 2 _Parl. Hist._ 49, 50.

[331] 2 Ibid. 56.

[332] 2 Ibid. 100, 101.

[333] Arbitrary imprisonment led to the suspension of the right to

secure a writ of _habeas corpus_, by direct command and peculiar power

of the king. _Vid._ Darnel’s Case in Taswell-Langmead, _Eng. Const.

Hist._ 425, 426.

[334] 2 _Parl. Hist._ 207, 208.

[335] 2 _Parl. Hist._ 213.

[336] 2 Ibid. 221.

[337] 2 _Parl. Hist._ 230.

[338] 2 Ibid. 259-260.

[339] 2 _Parl. Hist._ 274, 277, 278.

[340] 2 _Parl. Hist._ 355.

[341] 2 Ibid. 377.

[342] 2 Ibid. 409, 410. The sections which concern taxation:--

Humbly show unto our Sovereign Lord the King, the Lords Spiritual and

Temporal, and Commons in Parliament assembled, that whereas it is

declared and enacted by a statute made in the reign of King Edward the

First, commonly called, _Statutum de tallagio non concedendo_, that no

tallage or aid shall be laid or levied by the king or his heirs in this

realm, without the good-will and assent of the Archbishops, Bishops,

Earls, Barons, Knights, Burgesses, and other freemen of the commonalty

of this realm; and by authority of Parliament holden in the five and

twentieth year of the reign of King Edward the Third, it is declared

and enacted, that from thenceforth no person shall be compelled to

make any loans to the king against his will, because such loans were

against reason and the franchise of the land; and by other laws of this

realm it is provided, that none should be charged by any charge or

imposition, called a Benevolence, nor by such like charge, by which the

statutes before mentioned, and the other the good laws and statutes of

this realm, your subjects have inherited this freedom, that they should

not be compelled to contribute to any tax, tallage, aid, or other like

charge, not set by common consent in Parliament:

Yet nevertheless, of late divers commissions directed to sundry

commissioners in several counties with instructions have issued, by

pretext whereof your people have been in divers places assembled,

and required to lend certain sums of money unto your Majesty, and

many of them upon their refusal so to do, have had an unlawful oath

administered unto them, not warrantable by the laws and statutes

of this realm, and have been constrained to become bound to make

appearance and give attendance before your Privy Council, and in other

places; and others of them have been therefore imprisoned, confined,

and sundry other ways molested and disquieted: and divers other charges

have been laid and levied upon your people in several counties, by

Lords Lieutenants, Deputy Lieutenants, Commissioners for Musters,

Justices of the Peace and others, by command or direction from your

Majesty or your privy Council, against the laws and free customs of

this realm....

And whereas of late great companies of soldiers and marines have been

dispersed into divers counties of the realm, and the inhabitants

against their wills have been compelled to receive them into their

houses, and there to suffer them to sojourn, against the laws and

customs of the realm, and to the great grievance and vexation of the

people....

They do therefore humbly pray your most Excellent Majesty, that no man

hereafter be compelled to make or yield any gift, loan, benevolence,

tax, or such like charge, without common consent by Act of Parliament;

and that none be called to make answer, or take such oath, or to

give attendance, or be confined, or otherwise molested or disquieted

concerning the same, or for refusal thereof; ... and that your Majesty

will be pleased to remove the said soldiers and marines, and that your

people may not be burdened in time to come. 2 _Parl. Hist._ 374-6. The

Petition of Right may also be found in S. R. Gardiner, _Constitutional

Documents of the Puritan Revolution, 1625-1660_, 66-70; Adams and

Stephens, _Sel. Doc._ 339-342. Taswell-Langmead, _Eng. Const. Hist._

430-433.

[343] Gardiner, _Const. Doc._ 66, note 2.

[344] 2 _Parl. Hist._ 432.

[345] 2 _Parl. Hist._ 433-434.

[346] 2 _Parl. Hist._ 442, 443.

[347] 2 Ibid. 449, 453.

[348] 2 _Parl. Hist._ 454.

[349] 2 Ibid. 482.

[350] 2 _Parl. Hist._ 457, 491.

[351] Gardiner, _Const. Doc._ 82, 83; 2 _Parl. Hist._ 491.

[352] “The king’s declaration of the causes of the late dissolution.”

Gardiner, _Const. Doc._ 83-99; 2 _Parl. Hist._ 492-504.

[353] 2 _Parl. Hist._ 525.

[354] 2 Hallam, _Const. Hist. Eng._ 15.

The “parchments in the Tower” might readily have included the

following, which exhibits an historical precedent for the ship money:

“1008. Rex Anglorum Aegelredus de ccc. x. cassatis unam trierem, de

novem vero loricam et cassidem fieri, et per totam Angliam naves

intente praecipit fabricari.” 1 Florentii Wigorniensis Monachi,

_Chronicon ex Chronicis_, 160.

1 Freeman, _Norman Conquest_, 647, note LL., cites 3 _Codex

Diplomaticus_, 351, to show that before 1008 a levy of ships was

not unknown. Archbishops Aelfric upon his death gave to the people

of Wiltshire and Kent a ship. Wiltshire is an inland county. It is

justifiable, then, to believe that “per totam Angliam” may be taken

literally, and that Ethelred really exacted a ship from every 310 hides

throughout England.

[355] Gardiner, _Const. Doc._ 105-108.

[356] Taswell-Langmead, _Eng. Const. Hist._ 443; Trevelyan, _England

Under the Stuarts_, 163.

[357] Clarendon, _History of the Rebellion_, i, 136.

[358] Gardiner, _Const. Doc._ 108, note 2.

[359] Gardiner, _Const. Doc._ 108, 109.

[360] 2 Hallam, _Const. Hist. Eng._ 23.

[361] Mr. St. John did not enter into a consideration of the legality

of the modern impositions of the outports, levied by authority of the

Crown.

[362] The digest of the argument here given is based upon that of

Taswell-Langmead, _Eng. Const. Hist._ 446, 447, who follows closely 2

Hallam, _Const. Hist. Eng._ 23-27. Extracts from St. John’s speech are

given in Gardiner, _Const. Doc._ 109-115.

[363] Taswell-Langmead, _Eng. Const. Hist._ 448. 2 Hallam, _Const.

Hist. Eng._ 30.

[364] 2 _Parl. Hist._ 532, 533.

[365] 2 Ibid. 561, 562.

[366] 2 _Parl. Hist._ 362, 363.

[367] 2 Ibid. 568.

[368] 2 Ibid. 570, 571.

[369] 2 _Parl. Hist._ 582, 584.

[370] See the list of members in 2 _Parl. Hist._ 597-629.

[371] Taswell-Langmead, _Eng. Const. Hist._ 455, quoting 1 Clarendon,

_Hist._ 171.

[372] The time was from 25th May, to 15th July, 1641.

[373] The Act is given in Gardiner, _Const. Doc._ 88-91.

[374] The Act is given in Gardiner, _Const. Doc._ 115.

[375] By subsequent statutes, an end was put to purveyance, distraint

of knighthood, and forest extension. Parliament then came forward with

a grant of six subsidies and a poll tax equivalent to six subsidies

more.

[376] 2 Hallam, _Const. Hist. Eng._ 138, 139.

[377] Gardiner, _Const. Doc._ 127-155.

[378] For further details see Taswell-Langmead, _Eng. Const. Hist._

483, 484; and 2 Dowell, _Taxation and Taxes_, 8 et seq.

[379] The text is in Taswell-Langmead, _Eng. Const. Hist._ 512-518 and

in Adams and Stephens, _Sel. Doc._ 462-469.

* * * * * *

Transcriber’s note:

—Obvious errors were corrected without note.

The History of Parliamentary Taxation in England · 第 10 / 10 章