The History of Parliamentary Taxation in England

by Shepard Ashman Morgan

The resolutions were most explicit. The two which concerned the impositions said: “Whosoever shall counsel or advise the taking and levying of the subsidies of tunnage and poundage, not being granted by Parliament, or shall be an actor and instrument therein, shall be likewise reputed an innovator in the government and a capital enemy to this kingdom and commonwealth.” And: “If any merchant or other person whatsoever shall voluntarily yield or pay the said subsidies of tunnage and poundage not being granted by Parliament, he shall likewise be reputed a betrayer of the liberty of England, and an enemy to the same.”[351]

When the House reconvened on the 10th March, the king dissolved Parliament without further ado. With respect to such of the commons as merited his displeasure he remarked that the vipers amongst them would meet with their rewards.

With the dissolution of his third Parliament, Charles entered upon a new epoch in his reign; and at the conclusion of it, he found that his game had been for too heavy stakes, and that he had lost.Charles’s eleven years without Parliament, 1629-40 For eleven years he did without a Parliament. He began by issuing a Declaration addressed to his “loving subjects” in which he told the history of the late session from his own point of view,—that he was in extreme need of money with which to meet the necessities of England and relieve the “miserable afflicted state” of Protestants abroad, that Parliament had proved itself intractable, and had greatly delayed, contrary to all precedent, in the matter of tunnage and poundage; not only that, but upon his graciously yielding to Parliament the power of granting him tunnage and poundage, it had raised up still another cause for delay in the case of Henry Holles.[352] In a proclamation issued two weeks later he plainly exhibited his intention to rule without a Parliament; “the calling, continuing, and dissolving of them,” he said, “being always in the King’s own power. And his Majesty shall be more inclinable to meet in Parliament again when his people shall see more clearly into his intents and actions, when such as have bred this interruption shall receive their condign punishment.”[353]

He imprisoned accordingly Holles, Strode, Sir John Eliot and others whom he included amongst the vipers of the commons, and removed such of them to the Tower as were able to sue out their writs of habeas corpus, in order that he might thus elude the service of the writs. But imprisonment was scarcely a means of relief to the king’s financial exigencies. His financial expedients He turned to expedients which were exceedingly oppressive, and most of them clearly illegal. He rigorously extorted tunnage and poundage by the arbitrary authority of the crown; he reëstablished the monopolies abolished under James I, and applied them to nearly every article in common use; he revived laws long since dead and applied them stringently for the sake of their fines; he revived forest legislation and increased the limits of the royal woodlands, mulcting the owners of adjoining property for encroachment; he searched titles of estates for defects which would make them liable to reversion to the crown; he went back to the old practice of compulsory knighthood for those who had £40 or more in lands or rents.

Ship money, first writ, 20th October, 1634

But the supreme grievance was the extortion of ship money. Sir William Noy, lately leader in the commons in defense of popular power against royal prerogative, now become by the grace of the king attorney-general and a chief supporter of that same royal prerogative, shut himself up in the Tower for some days that he might better consult the ancient authorities. “Shaking off the dust of ages from parchments in the Tower,” says Hallam, “this man of venal diligence and prostituted learning discovered that the seaports and even maritime counties had in early times been sometimes called upon to furnish ships for the public service; nay there were instances for a similar demand upon some inland places.”[354] The first writ of ship money was directed to the magistrates of London and other seaport towns, and was issued on the 20th October, 1634. It recited the depredations of pirates, “Turks, enemies of the Christian name,” and the prevalence of war upon the continent. It enjoined upon the magistrates the furnishing of ships of specific tonnage and equipage by the 1st of the following March. They were empowered to assess all the inhabitants according to their substance, both for the fitting out of the ships and the maintenance of their crews for the space of six months. Refusals to pay were punishable by imprisonment. The writ was issued by the king with the advice of the Privy Council.[355]

The show of precedent was barely an extenuation, not a justification of the demand. As a matter of fact, it was virtually an extortion of a tax, and as such was a distinct violation of the Petition of Right. London, being the only port in the kingdom capable of constructing and equipping ships of the character designated in the writs, was the only town able to make literal compliance with the demand. The rest were obliged to make money payments. But the matter was to come up later in the courts, and the legality or The true occasion for the levy illegality of the writs was there to be decided. As for the occasion of the requisition denominated in the ordinance, that was false. The design was not against “Turks, enemies of the Christian name,” but against the Dutch Republic. Charles had proposed a secret treaty with Spain whereby the government of the Lowlanders should be overthrown and its territory be divided between England and Spain.[356] Not only was this act of Charles a breach of his recent great compact with the nation, but it had for its purpose an act of aggression against the people who stood for the highest political ideals then known in Europe, and was based on a lie.

Sir John Finch, the chief justice of common pleas, the same who, as speaker of the commons, had been forcibly held in his chair in order to keep the House in session at the close of the last Parliament, undertook the levying of ship money upon the death of Noy; he advanced the fortunes of the writs by making them applicable to the entire kingdom.Second writ, 4th August, 1635. Its general application On the 4th August, 1635, the demand made its second appearance; it was to cover not only the needs of a navy, but to furnish “a spring and magazine that should have no bottom, and for an everlasting supply for all occasions.”[357] Instructions were included in the writs to the sheriffs, by which the ships could be compounded for by the counties, and the amount transmitted to the treasurer of the navy for his Majesty’s uses. Payment was to be enforced.

Third writ, 9th October, 1636

A year later, the 9th October, 1636, the third assessment was laid. Murmuring against the writs, which was common enough amongst the lower classes in 1635, now spread to men of great position. The earls of Danby and Warwick and other peers protested to the king, not so much against the amount of the tax, as against the unconstitutional manner of its levy. But Charles found it too profitable a means of income to let go; he was the richer each year by some £200,000.