[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 £20,000 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 £20,000 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 £20,000 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 £100,000 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.]
Chapter XI.
An Act for Repealing the Act for keeping and celebrating the 23rd of October as an Anniversary Thanksgiving in this Kingdom.
Chapter XII.
An Act for Liberty of Conscience, and Repealing such Acts or Clauses in any Act of Parliament which are inconsistent with the same.
An Act concerning Tythes and other Ecclesiastical Duties.
Acts XIII. and XV. provide for the payment of tithes by Protestants to the Protestant Church and by Catholics to the Catholic Church.
Chapter XIV.