  | CHAPTER I | The Saxons: Customary Revenues and Extraordinary
Contributions | 1 | | Evolutionary character of the English Constitution—Early ideas of taxation amongst the Germans and Anglo-Saxons—Revenues of the Anglo-Saxon kings—The Danegeld and the authority for it—The Witenagemot and its powers. | | CHAPTER II | | Feudal and Royal Taxation: The Norman and the Angevin Kings, 1066-1215 | 12 | | William the Conqueror—His National Council and its part in taxation—Domesday Survey—William Rufus—Henry I and his Charter—Question of assent to taxation in the shire moots and the National Council—Stephen—Henry II—His controversy with Becket over the Sheriff’s Aid—Scutage—Theobald’s complaint—Early step toward a tax on movables—The Saladin Tithe and its assessment by juries of inquest—Richard I—His ransom—The king the authority for taxes—Refusal of Hugh of Lincoln—John—His scutages a cause leading to Magna Carta—Inquest of Service—John’s demand for a thirteenth of movables—Council at St. Alban’s, 1213—Summons to Oxford—Magna Carta—Chapters 12 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 carucage by the Council—Conditional Grants—Rejected offer of a disbursing commission—Supervision of expenditures—Representation as it was in Henry’s National Council—Knights of the shire called, 1254—Provisions of Oxford—Knights of the shire summoned by Henry and Simon de Montfort to national assemblies—In Parliament, 1264—Simon de Montfort’s Great Parliament, 1265—First instance of 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 on wool—His second Parliament—Attendance of knights of the shire declared “expedient”—Provincial assemblies at Northampton and York grant taxes—Seizure of wool, 1294—Separate meeting of knights of the shire—The Model Parliament, 1295—“What affects all by all should be approved”—Parliament of 1296—Struggle with the barons over service in Gascony—Contumacy of Bohun and Bigod—Principle that grants must wait upon redress of grievances—Confirmatio Cartarum—De tallagio non concedendo. | | CHAPTER V | | Taxation by the Commons, 1297-1461 | 154 | | Character of the period—Parliament of Lincoln—Tunnage and poundage and other customs—Tallage—Edward II—Tentative abolition of the New Customs—The Lords Ordainers—Abolition of the New Customs—Tallage of 1312—Deposition of Edward II—Edward III—Tallage of 1332 and its withdrawal—New Customs a regular means of revenue—The wool customs—Statutory abolition of the Maletolt and of all unauthorized taxation—Parliament the sole taxing authority in law—Checkered history of the wool customs—Appropriation of Supplies—Examination of Accounts—Death of Edward III—Separate sessions of the houses—Richard II—Trouble over audit of accounts—Special treasurers—The Rising of the Villeins—Richard’s despotism and dethronement—Henry IV—Initiation of tax levies in the House of Commons, 1407—Henry V—Henry VI—Declaration for appropriation of supplies—Accession of the Yorkists. | | CHAPTER VI | | Extra-Parliamentary Exaction, 1461-1603 | 213 | | Edward IV—Benevolences and forced loans—Richard III—Prohibition of benevolences—The Tudors—Henry VII—The “New-found Subsidy”—Morton’s Crotch—Early taxation of Henry VIII—Cardinal Wolsey’s breach of privilege—Henry’s commissions and benevolences—Forced loans—Profits of the Reformation—Parliament the confirming authority in clerical grants—Elizabeth—Liberality of her Parliaments—Assertion by the commons of their right to originate money bills. | | CHAPTER VII | | The Stuarts, 1603-1689 | 236 | | Divine right as against Parliamentary supremacy—James I dictates the composition of the House of Commons—Tunnage and poundage for life—Royal poverty—The Bate Case—Opinions of the Barons in the Bate Case—The position of Parliament—The Book of Rates—Remonstrance from the Commons—Cowel’s “Interpreter”—The Great Contract—Petty extortion after the dissolution of Parliament—The “Addled” Parliament—Case of Oliver St. John—James’s Third Parliament—Delay of a supply pending redress of grievances—Revival of impeachment by the Commons—James’s last Parliament—Charles I—His early Parliaments—Forced loans—Threats of non-Parliamentary exaction—The Petition of Right—Omission of the customs—Tunnage and poundage—Charles’s eleven years without Parliament—His financial expedients—Ship Money—Extra-judicial opinions—Hampden’s Case—Judgment for the Crown—The Short Parliament—The Long Parliament—Royal exaction of tunnage and poundage declared illegal—The Ship Money Act—The Grand Remonstrance—The Puritan Revolution—Charles II—Appropriation of Supplies—James II—William and Mary—The Bill of Rights. | | | Index | 309 |
PARLIAMENTARY TAXATION
|
  |
