One party clamorously asserts that taxation is their grievance, while another demonstrates that the annihilation of taxes would be their ruin! The interests of a great nation, among themselves, are often contrary to each other, and each seems alternately to predominate and to decline. “The sting of taxation,” observes Mr. Hallam, “is wastefulness; but it is difficult to name a limit beyond which taxes will not be borne without impatience when faithfully applied.” In plainer words, this only signifies, we presume, that Mr. Hallam’s party would tax us without “wastefulness!” Ministerial or opposition, whatever be the administration, it follows that “taxation is no tyranny;” Dr. Johnson then was terribly abused in his day for a vox et præterea nihil!
Still shall the innocent word be hateful, and the people will turn even on their best friend, who in administration inflicts a new impost; as we have shown by the fate of the Roman Salinator! Among ourselves, our government, in its constitution, if not always in its practice, long had a consideration towards the feelings of the people, and often contrived to hide the nature of its exactions by a name of blandishment. An enormous grievance was long the office of purveyance. A purveyor was an officer who was to furnish every sort of provision for the royal house, and sometimes for great lords, during their progresses or journeys. His oppressive office, by arbitrarily fixing the market prices, and compelling the countrymen to bring their articles to market, would enter into the history of the arts of grinding the labouring class of society; a remnant of feudal tyranny! The very title of this officer became odious; and by a statute of Edward III. the hateful name of purveyor was ordered to be changed into acheteur or buyer![128] A change of name, it was imagined, would conceal its nature! The term often devised, strangely contrasted with the thing itself. Levies of money were long raised under the pathetic appeal of benevolences. When Edward IV. was passing over to France, he obtained, under this gentle demand, money towards “the great journey,” and afterwards having “rode about the more part of the lands, and used the people in such fair manner, that they were liberal in their gifts;” old Fabian adds, “the which way of the levying of this money was after-named a benevolence.” Edward IV. was courteous in this newly-invented style, and was besides the handsomest tax-gatherer in his kingdom! His royal presence was very dangerous to the purses of his loyal subjects, particularly to those of the females. In his progress, having kissed a widow for having contributed a larger sum than was expected from her estate, she was so overjoyed at the singular honour and delight, that she doubled her benevolence, and a second kiss had ruined her! In the succeeding reign of Richard III. the term had already lost the freshness of its innocence. In the speech which the Duke of Buckingham delivered from the hustings in Guildhall, he explained the term to the satisfaction of his auditors, who even then were as cross-humoured as the livery of this day, in their notions of what now we gently call “supplies.” “Under the plausible name of benevolence, as it was held in the time of Edward IV., your goods were taken from you much against your will, as if by that name was understood that every man should pay, not what he pleased, but what the king would have him;” or, as a marginal note in Buck’s Life of Richard III. more pointedly has it, that “the name of benevolence signified that every man should pay, not what he of his own good will list, but what the king of his good will list to take.”[129] Richard III., whose business, like that of all usurpers, was to be popular, in a statute even condemns this “benevolence” as “a new imposition,” and enacts that “none shall be charged with it in future; many families having been ruined under these pretended gifts.” His successor, however, found means to levy “a benevolence;” but when Henry VIII. demanded one, the citizens of London appealed to the act of Richard III. Cardinal Wolsey insisted that the law of a murderous usurper should not be enforced. One of the common council courageously replied, that “King Richard, conjointly with parliament, had enacted many good statutes.” Even then the citizen seems to have comprehended the spirit of our constitution—that taxes should not be raised without the consent of parliament!
Charles the First, amidst his urgent wants, at first had hoped, by the pathetic appeal to benevolences, that he should have touched the hearts of his unfriendly commoners; but the term of benevolence proved unlucky. The resisters of taxation took full advantage of a significant meaning, which had long been lost in the custom: asserting by this very term that all levies of money were not compulsory, but the voluntary gifts of the people. In that political crisis, when in the fulness of time all the national grievances which had hitherto been kept down started up with one voice, the courteous term strangely contrasted with the rough demand. Lord Digby said “the granting of subsidies, under so preposterous a name as of a benevolence, was a malevolence.” And Mr. Grimstone observed, that “they have granted a benevolence, but the nature of the thing agrees not with the name.” The nature indeed had so entirely changed from the name, that when James I. had tried to warm the hearts of his “benevolent” people, he got “little money, and lost a great deal of love.” “Subsidies,” that is grants made by parliament, observes Arthur Wilson, a dispassionate historian, “get more of the people’s money, but exactions enslave the mind.”
When benevolences had become a grievance, to diminish the odium they invented more inviting phrases. The subject was cautiously informed that the sums demanded were only loans; or he was honoured by a letter under the Privy Seal; a bond which the king engaged to repay at a definite period; but privy seals at length got to be hawked about to persons coming out of church. “Privy Seals,” says a manuscript letter, “are flying thick and threefold in sight of all the world, which might surely have been better performed in delivering them to every man privately at home.” The general loan, which in fact was a forced loan, was one of the most crying grievances under Charles I. Ingenious in the destruction of his own popularity, the king contrived a new mode of “secret instructions to commissioners.”[130] They were to find out persons who could bear the largest rates. How the commissioners were to acquire this secret and inquisitorial knowledge appears in the bungling contrivance. It is one of their orders that after a number of inquiries have been put to a person, concerning others who had spoken against loan-money, and what arguments they had used, this person was to be charged in his majesty’s name, and upon his allegiance, not to disclose to any other the answer he had given. A striking instance of that fatuity of the human mind, when a weak government is trying to do what it knows not how to perform: it was seeking to obtain a secret purpose by the most open and general means: a self-destroying principle!
Our ancestors were children in finance; their simplicity has been too often described as tyranny! but from my soul do I believe, on this obscure subject of taxation, that old Burleigh’s advice to Elizabeth includes more than all the squabbling pamphlets of our political economists,—“Win hearts, and you have their hands and purses!”
[122] Cowel’s “Interpreter,” art. Acephali. This by-name we unexpectedly find in a grave antiquarian law-dictionary! probably derived from Pliny’s description of a people whom some travellers had reported to have found in this predicament, in their fright and haste in attempting to land on a hostile shore among savages. To account for this fabulous people, it has been conjectured they wore such high coverings, that their heads did not appear above their shoulders, while their eyes seemed to be placed in their breasts. How this name came to be introduced into the laws of Henry the First remains to be told by some profound antiquary; but the allusion was common in the middle ages. Cowel says, “Those are called acephali who were the levellers of that age, and acknowledged no head or superior.”
[123] Vocabulario di Santa Caterina e della Lingua Sanese, 1717. This pungent lexicon was prohibited at Rome by desire of the court of Florence. The history of this suppressed work may be found in Il Giornale de’ Letterati d’ Italia, tomo xxix. 1410. In the last edition of Haym’s “Biblioteca Italiana,” 1803, it is said to be reprinted at Manilla, nell’ Isole Fillippine!—For the book-licensers it is a great way to go for it.
[124] Bodin’s “Six Books of a Commonwealth,” translated by Richard Knolles, 1606. A work replete with the practical knowledge of politics, and of which Mr. Dugald Stewart has delivered a high opinion. Yet this great politician wrote a volume to anathematise those who doubted the existence of sorcerers and witches, &c., whom he condemns to the flames! See his “Demonomanie des Sorciers,” 1593.
[125] Wood’s “Inquiry on Homer,” p. 153.