The Committee on Private Causes prior to 1680 was in effect the supreme court of Virginia, to which appeals were made, for the House invariably accepted its findings. But it ceased to function when the Assembly was deprived of its judicial power.
The Burgesses were wary of bills of attainder, the weapon used with such great effect by Parliament. They realized the danger in condemning persons without trial, especially when the colony had so much at stake in preserving liberty and justice. But the Assembly of February, 1677, which had been "hand picked" by Governor Berkeley, did attaint Bacon and fifteen of his followers in defiance of the King's pardon.[24] Since all of the victims were dead, the attaint affected only their property. When Charles II heard what had been done, he promptly nullified the law.[25]
The Burgesses were well aware from the first that the universally accepted principle that no Englishman could be legally taxed without his own consent was the basis of liberty. They alone, as the representatives of the people, could take their property. If a Governor, as the substitute for the King, so far stretched his authority as to attempt to lay a levy, they were quick to call him to order. As early as 1624 the Assembly passed a law "that the Governor shall not lay any taxes or impositions upon the colony, their lands or commodities, other way than by the authority of the General Assembly, to be levied and imployed as the said Assembly shall appoint."[26] Similar laws were passed in 1631, 1632, 1642, and 1645.
Several times the Governor and Council requested the Burgesses to authorize them to lay taxes not to exceed a specified sum and for a limited period. In 1661 the House did grant such a power, but thereafter, despite several attempts, the Governor and Council met with emphatic refusals. In 1680, when Charles II was aiming deadly blows at liberty in the colonies, the Burgesses yielded to threats, and surrendered a part of the people's birthright by voting a perpetual revenue to the King.
When the Parliamentary fleet came into the James in 1652 to force the Virginians to recognize the Commonwealth, the Assembly insisted on inserting in the articles of surrender the promise "that Virginia shall be free from all taxes, customs, and impositions whatsoever, and none to be imposed on them without the consent of the General Assembly."[27]
In 1675, when the Virginia Assembly sent agents to England to petition for a charter, they took pains to point out that "neither his Majesty nor any of his ancestors or predecessors had ever offered to impose any tax upon this plantation without the consent of his subjects here."[28] It was so universally accepted that only the Assembly could tax the people, that the agents thought it necessary to explain why they considered it wise to insert an article confirming this right. "Not being taxed but by the General Assembly, as it hath been ever the practice there and the other plantations, so it is a power given them by royal instructions, which we conceive ought to be confirmed under the Great Seal, for though it might be taken for granted that as they never have been, so they never should be otherwise taxed, and that as of right they ought to be; yet the power of the Assembly being only in instructions, we ordered this further confirmation of it."[29]
Certain historians have assumed that the Americans a century later annunciated a new principle in claiming that taxation without representation is tyranny. The fact is that the principle was older than the colonies themselves. All the Revolutionary patriots did was to give it a new and more striking wording. When Parliament passed the Stamp Act they were taking an unprecedented step, a step which violated the age-old rights of Englishmen. And in so doing, they struck a deadly blow at liberty in America.
The most common and the most hated source of income in Virginia was the poll tax. It was not entirely unequal since it was imposed on all male whites over sixteen, all white women over sixteen who worked in the fields, and all slaves old enough to work. Thus the poor man paid only for himself and members of his family, while the rich man paid for his servants and slaves as well. The poll tax provided revenue, not only for the general government, but for the counties and parishes.
Though the poll tax usually was not excessive, it was a source of constant irritation. The poor planter who had worked hard to raise a crop of tobacco just large enough to buy necessities for his family, thought it hard indeed when the sheriff took the government's share.
The quit rents paid to the King for all land were an even greater source of trouble. It was impossible to make men of large estates pay in full, there were frauds in disposing of the tobacco in which the rents were paid, at times the people were so far behind that to enforce payment of arrears would ruin them. The quit rent fund was drawn upon for war purposes, building of forts, paying salaries, etc. In 1693 Commissary Blair received a grant of £1985.14.10 from the quit rent fund to found the College of William and Mary. When Attorney General Seymour objected to paying the money, Blair explained that it was the chief purpose of the college to train young men for the ministry, and begged him to consider that they in Virginia had souls to be saved as well as those in England. "Souls! Damn your souls! Make tobacco," snapped Seymour.[30]