CONTENTS
| CHAPTER I | |
| The Saxons: Customary Revenues and Extraordinary Contributions | [1] |
| Evolutionary character of the English Constitution—Earlyideas of taxation amongst the Germans and Anglo-Saxons—Revenuesof the Anglo-Saxon kings—The Danegeld andthe authority for it—The Witenagemot and its powers. | |
| CHAPTER II | |
| Feudal and Royal Taxation: The Norman andthe Angevin Kings, 1066-1215 | [12] |
| William the Conqueror—His National Council and its part intaxation—Domesday Survey—William Rufus—Henry Iand his Charter—Question of assent to taxation in the shiremoots and the National Council—Stephen—Henry II—Hiscontroversy with Becket over the Sheriff’s Aid—Scutage—Theobald’scomplaint—Early step toward a tax on movables—TheSaladin Tithe and its assessment by juries of inquest—RichardI—His ransom—The king the authorityfor taxes—Refusal of Hugh of Lincoln—John—His scutagesa cause leading to Magna Carta—Inquest of Service—John’sdemand for a thirteenth of movables—Council at St.Alban’s, 1213—Summons to Oxford—Magna Carta—Chapters12 and 14—Advance toward Parliamentary taxation. | |
| CHAPTER III | |
| The Custom of Parliamentary Grants, 1215-1272 | [71] |
| Henry III—Reissues of the Charter—Assessment of a carucageby the Council—Conditional Grants—Rejected offer ofa disbursing commission—Supervision of expenditures—Representationas it was in Henry’s National Council—Knightsof the shire called, 1254—Provisions of Oxford—Knightsof the shire summoned by Henry and Simon deMontfort to national assemblies—In Parliament, 1264—Simonde Montfort’s Great Parliament, 1265—First instanceof burgher representation—House of Commons foreshadowed. | |
| CHAPTER IV | |
| Law of Parliamentary Taxation, 1272-1297 | [107] |
| Edward I—His first Parliament and its grant of a custom onwool—His second Parliament—Attendance of knights ofthe shire declared “expedient”—Provincial assemblies atNorthampton and York grant taxes—Seizure of wool, 1294—Separatemeeting of knights of the shire—The ModelParliament, 1295—“What affects all by all should be approved”—Parliamentof 1296—Struggle with the baronsover service in Gascony—Contumacy of Bohun and Bigod—Principlethat grants must wait upon redress of grievances—ConfirmatioCartarum—De tallagio non concedendo. | |
| CHAPTER V | |
| Taxation by the Commons, 1297-1461 | [154] |
| Character of the period—Parliament of Lincoln—Tunnageand poundage and other customs—Tallage—Edward II—Tentativeabolition of the New Customs—The Lords Ordainers—Abolitionof the New Customs—Tallage of 1312—Depositionof Edward II—Edward III—Tallage of 1332and its withdrawal—New Customs a regular means of revenue—Thewool customs—Statutory abolition of the Maletoltand of all unauthorized taxation—Parliament the soletaxing authority in law—Checkered history of the woolcustoms—Appropriation of Supplies—Examination of Accounts—Deathof Edward III—Separate sessions of thehouses—Richard II—Trouble over audit of accounts—Specialtreasurers—The Rising of the Villeins—Richard’sdespotism and dethronement—Henry IV—Initiation oftax levies in the House of Commons, 1407—Henry V—HenryVI—Declaration for appropriation of supplies—Accessionof the Yorkists. | |
| CHAPTER VI | |
| Extra-Parliamentary Exaction, 1461-1603 | [213] |
| Edward IV—Benevolences and forced loans—Richard III—Prohibitionof benevolences—The Tudors—Henry VII—The“New-found Subsidy”—Morton’s Crotch—Earlytaxation of Henry VIII—Cardinal Wolsey’s breach of privilege—Henry’scommissions and benevolences—Forcedloans—Profits of the Reformation—Parliament the confirmingauthority in clerical grants—Elizabeth—Liberalityof her Parliaments—Assertion by the commons of theirright to originate money bills. | |
| CHAPTER VII | |
| The Stuarts, 1603-1689 | [236] |
| Divine right as against Parliamentary supremacy—James Idictates the composition of the House of Commons—Tunnageand poundage for life—Royal poverty—The BateCase—Opinions of the Barons in the Bate Case—The positionof Parliament—The Book of Rates—Remonstrancefrom the Commons—Cowel’s “Interpreter”—The GreatContract—Petty extortion after the dissolution of Parliament—The“Addled” Parliament—Case of Oliver St. John—James’sThird Parliament—Delay of a supply pendingredress of grievances—Revival of impeachment by theCommons—James’s last Parliament—Charles I—His earlyParliaments—Forced loans—Threats of non-Parliamentaryexaction—The Petition of Right—Omission of the customs—Tunnageand poundage—Charles’s eleven years withoutParliament—His financial expedients—Ship Money—Extra-judicialopinions—Hampden’s Case—Judgment for theCrown—The Short Parliament—The Long Parliament—Royalexaction of tunnage and poundage declared illegal—TheShip Money Act—The Grand Remonstrance—ThePuritan Revolution—Charles II—Appropriation of Supplies—JamesII—William and Mary—The Bill of Rights. | |
| Index | [309] |
PARLIAMENTARY TAXATION