Accounts, examination of, 186-188;

appointment of treasurers under Richard II, 191-194;

under Charles II, 303;

after Bill of Rights, 308.

Aid pur fille marier, Edward I, 121.

Ancient Customs, rate stated, 165.

Anglo-Saxons, their early ideas of taxation, 3.

Appropriation of Supplies, 184-186;

declaration under Henry VI, 210;

under Charles II, 303-304;

after Bill of Rights, 308.

Assize of Arms, 35.

Auxilium vicecomitis, 27, 29.

Bate Case, 241-242;

opinions of the Barons, 242-244;

position of Parliament, 244;

Book of Rates, 245;

remonstrance by Parliament, 246-248.

Becket, Thomas, his controversy with Henry II, 27-30.

Benevolence, a form of extortion, 214;

prohibiting statute of Richard III, 216-217;

Morton’s Crotch, 220;

Shoring or Under-propping Act, 221;

Henry VIII’s “amiable graunte,” 225;

under James I, 253;

St. John’s Case, 253-254;

under Charles I, 264, 267, 272, 294.

Bigod, Roger, dispute with Edward I, 135-138.

Bill of Rights, 306-308.

Bohun, Humfrey, dispute with Edward I, 135-138.

Book of Rates, 245.

Buckingham, 262-264, 265, 269.

Burghers, at Parliament of 1265, 102-103;

acquire function of taxing, 116-119.

Carta Mercatoria, 158;

complaint against, 162.

Carucage, 43, note 1;

imposition by Richard I, 43;

a revival of the Danegeld, 35, note 1;

levy of 1198, 44;

“assessed” by the Common Council, 77-78.

Charles I, his accession, 261;

signs Petition of Right, 269;

renounces tunnage and poundage, 274-275;

rules without Parliament, 279.

Charles II, his accession, 302;

death, 304.

Clergy, John’s antagonism of, 55;

need of their assent to taxation recognized, 125;

meet separately, 131, note 1;

attempted taxation of by Parliament, 1449, 210;

taxation after English Reformation, 228-230.

Clericis laicos, 133, note 1;

tendency to disregard, 1297, 142, 145;

adduced in 1301, 156.

Common Council, no provision for London representatives made in Magna Carta, 66;

its composition, 66-68;

representation, 68-69;

part in taxation in early years of Henry III, 77-78;

grants a tax on movables, 1224, 79-81;

instances of refusal, 1232 and 1237, 81-82;

refuses a grant, 1242, 85;

its control over taxation in 1250, 91-92;

knights of the shires called, 1254, 92-94;

its control of disbursements, see Disbursements.

Commons, House of, foreshadowed in Parliament of 1265, 102, 103;

meets separately, 189, 190;

initiation of tax levies, 205-208, 308;

composition dictated by James I, 238;

revival of impeachment, 256;

breach of privilege in Short Parliament, 293.

Commune Concilium, see Common Council.

Conditional grant, early instance of, 1224, 79-80;

repetitions, 81-82.

Confirmatio Cartarum, action prior to, 142-144;

signed by Edward I, 145;

analysis of tax clauses, 146-150;

marks a stage in Parliamentary taxation, 152-153.

Contributions, voluntary, among the early Germans, 2, 3.

Cowel’s “Interpreter,” 248.

Customs, in early England, 113, note 1;

Carta Mercatoria, 158;

statutory provision for control by Parliament, Edward III, 177-178;

persistence of the struggle over customs, 179-180;

Bate Case, 242-244;

Book of Rates, 245;

collection ordered by Charles I, 265;

omission in Petition of Right, 273.

See also under New Customs, Ancient Customs.

Danegeld, origin 991 and early instances, 6-7;

authority for its exaction, 8-9;

reimposition under the Conqueror, 15-16;

under William Rufus, 18;

Stephen’s promise of abolition, 25-26;

supposed cause of Woodstock Controversy, 27, note 3;

its disappearance from the Rolls, 35, and note 1;

revival as “carucage,” 35, 43.

De tallagio non concedendo, 150-151, 159, 167;

cited in Petition of Right, 271.

Disbursements, rejection of commission for, 82-83, 85;

demand for supervision of, 87-88;

Matthew Paris’s scheme, 88.

Distraint of Knighthood, 117, 123;

resorted to by Charles I, 281;

made illegal, 299, note 1.

Divine right, etc., in taxation, 236;

assertion by Charles I, 266.

Domesday Survey, 17.

Duties, Bate Case, 242-244;

Book of Rates, 245.

See under Customs.

Edward I, accession, 107;

his character, 107-108;

dispute over foreign service, 134-137;

his financial preparations for the Gascon expedition, 1297, 140;

his part in attainment of Parliamentary taxation, 153;

last years of his reign, 157-159;

his death, 159.

Edward II, his accession, 159-160;

deposition, 169.

Edward III, accession and coronation, 169-170;

death of, 188.

Edward IV, accession, 213;

taxation and extra-Parliamentary exactions, 214-216.

Elizabeth, accession, 230;

character of her government, 231.

Examination of accounts, see Accounts.

Excise, granted in lieu of feudal incidents, 302.

Feudal incidents, done away with under Charles II, 302.

See also under Great Contract.

Fifteenth and tenth, becomes a fixed sum, 183, note 5.

Fitz-Peter, Geoffrey, justiciar of John, his address to the sheriffs, 50;

his edict at the Council of St. Albans, 58-59.

Flambard, Ranulf, 18.

Folkland, a royal means of revenue, 4.

Forced loans, a charge against Richard II, 201, 202;

under Edward IV, 214;

under Henry VIII, 226-228;

under Elizabeth, 232;

under James I, 251, 253;

under Charles I, 264, 267, 272, 294.

Foreign service, dispute over, 1297, 134-137, 140-142.

Fyrdwite, a counterpart of scutage, 32.

Gaveston, 161, 163, 166;

his death, 166, note 1.

Germans, early idea of taxation among, 2-3.

Grants, delay of to end of session, 204.

Great Contract, 249.

Grievances, redress of; principle of, in 1297, 144-145;

delay of grants to end of session, 204;

principle adhered to, James I, 252, 254-255;

under Charles I, 262-263.

Hampden’s Case, 287-291, 293;

Long Parliament annuls the judgment, 298.

Henry I, character of his reign, 19;

his Charter, 19-20;

attitude toward National Council, 24.

Henry II, accession of, 26;

his ancestry, 26;

his controversy with Becket, 27-30;

his death, 37.

Henry III, character of his reign, 71-72;

his accession and the regency, 72-73;

declared of age, 78;

restraint under Provisions of Oxford, 97-99;

war with Montfort, 100-101;

his last years, 104-106.

Henry IV, his accession, 202.

Henry V, his short reign, 208-209.

Henry VI, his accession, 209;

character of his reign, 210;

his overthrow, 211.

Henry VII, accession, 217;

few Parliaments in his reign, 219;

the “new found” subsidy, 219-220;

extortions, 220-221.

Henry VIII, accession and early taxation, 221-222;

his commissions and benevolences, 224;

death, 230.

Heriot, 5.

Inquest, juries of, utilized in collection of Saladin Tithe, 36;

in carucage, 44.

Inquest of Service, 52.

Initiation of tax levies by Commons, 205-208;

admission by the Lords, 293;

after Bill of Rights, 308.

James I, accession, 237;

dictates composition of House of Commons, 238;

Cowel’s “Interpreter,” 248;

the Great Contract, 249;

his death, 261.

James II, accession, 304;

his absolutism and death, 305.

John, accession of, 48;

early taxation, 49-50;

his scutages, 50-52;

break with the pope, 51;

antagonism of the clergy, 55;

his death, 72.

King, Anglo-Saxon, personal leader and lord of national land, 3-4;

his sources of income, 3-5.

Knights of the shire, summoned to Parliament by Simon de Montfort and Henry III, 99-100;

attend Parliament of 1264, 101;

Parliament of 1205, 102-103;

their attendance declared “expedient,” 114-115;

meet separately, 1294, 125-126.

Lewes, battle and Mise of, 101.

Lincoln, Hugh of, his refusal of assent to Richard I’s demands, 44-46.

Lincoln, Parliament of, 156.

London, provided for in Magna Carta, 65.

Lords, House of, meets separately, 189-190.

Lords Ordainers, 163.

Magna Carta, scutage a moving cause, 50, 60;

events leading to, 60-62;

granting of the charter, 62;

Cap. 12, 63 and note 1, 64-66;

provision for London, 65;

Cap. 14, 66-67;

king remains supreme authority over taxation, 69-70;

omissions in renewals, 70;

renewed 1216, 73;

second reissue, 74-75;

reissue, 1224, 80;

reissue, 1297, see Confirmatio Cartarum;

reconfirmation, 1301, 156.

Maletolt, definition of, 112;

in Confirmatio Cartarum, 147, 148;

under Edward III, 172-177;

statutory abolition, 177;

subsequent violations and reaffirmations, Edward III, 180-183.

Money Bills, initiation by Commons, 205-208, 233-235;

admission by Lords, 293;

after Bill of Rights, 308.

Monopolies, under Elizabeth, 232-233;

complaint in 1604, 238;

under James I, 253, 255;

prohibition under James I, 260;

reËstablished by Charles I, 280, 294.

Montfort, Simon de, at Great Council of 1244, 87;

at Council of 1254, 94;

summons knights of the shire to national assemblies, 100;

begins civil war, 1263, 100-101;

his Parliament of 1265, 102-103;

his reputation as Creator of the House of Commons, 103;

his death, 104.

Movables, taxation of, 35;

Assize of Arms, 35;

Saladin Tithe, 35-36;

John’s demand of a thirteenth, 55;

tax on granted by Common Council, 79-81;

grant of 1275, 115-116;

granted at Northampton and York, 118-119;

grants in 1290, 122;

in 1294, 126.

National Council, its powers and composition under Norman Kings, 14;

its part in taxation, 15-16;

under Henry I, 22-24;

its place under Richard I, 43;

townsmen present at Council of St. Albans, 58;

representation of shires at Oxford, 59.

New Customs, 158;

tentative abolition of, 162, 164;

abolished in 1311, 165;

restored for a year, 1322, 168, note 1;

a regular means of revenue, 1328, 172.

Normandy, loss of, 1204, 56-57.

Normans, character of their rule, 12-13.

Northampton and York, provincial assemblies at, 1283, 117-119.

Nottingham, Council of, 1194, 42.

Offices, sale of, under Richard I, 42.

Oxford, John’s council at, 59.

Oxford, Provisions of, 97-99.

Parliament, first use of the name, 95, note 1;

refusal of aid, 1255, 96;

knights of the shire summoned to, 99-100;

they attend Parliament, 1264, 101;

Simon de Montfort’s Parliament of 1265, 102, 103;

Parliament of 1269, 105;

first Parliament of Edward I, 109-110, 114;

events leading to the Model Parliament, 127-128;

“What affects all, by all should be approved,” 128-129;

session of the Model Parliament, 131;

Parliament of 1296, 132;

status in 1297, 152;

process of differentiation in, 154-156 ff.;

statute providing for taxation solely by Parliament, Edward III, 177-179;

increase in power under Edward III, 188-189;

separate sessions of the houses, 189;

control over taxes, Richard II, 194-197, 199;

delay of grants to end of session, 204;

initiation of tax levies, 205-208;

of Henry VIII, 219;

Wolsey’s breach of privilege, 223;

attitude toward the Bate Case, 244, 246-248;

the Addled Parliament, 251;

enactment of the Petition of Right, 269 ff.;

the Short Parliament, 292-294;

the Long Parliament, 295-301;

declares against illegal taxation, 297;

the Grand Remonstrance, 300-301.

Personal property, see Movables.

Petition of Right, 267-273.

Poll-tax, under Richard II, graduated, 194, 197;

excites the Rising of the Villeins, 198.

Prisage, early rate, 113, note 1.

Purveyance, early analogy of, 5-6.

Quo Warranto, a writ, 116.

Ralegh, William de, his offer of a disbursing commission, 82-83.

Redress of grievances, principle of, in 1297, 144-145;

principle adhered to, James I, 252, 254-255;

under Charles I, 262-263.

Reformation, profits of, 228-230.

Representation, under the charter, 68, 69, 70;

as it was in Henry III’s National Council, 91-92;

development of the principle in Simon de Montfort’s Parliament, 101-104;

under Edward I, 108-109.

Richard I, accession of, 38;

his ransom, 39-40;

general taxation under royal authority, 41;

release and subsequent levies, 42-44.

Richard II, accession, 190;

summary of taxes in his reign, 194, note 3;

resignation and deposition, 200-202.

Richard III, accession, 216;

benevolences prohibited, 216-217.

St. Albans, Council of, 58-59.

Salisbury, GemÔt of, 13, note.

Scutage, definition of, 30;

early instances, 31;

the Great Scutage, 32-33;

complaint of Archbishop Theobald, 34;

a cause leading to Magna Carta, 50;

list of John’s scutages, 51, and note 1;

fines and other attendant abuses under John, 53-54;

scutage of 1214 precipitates the movement for the Charter, 60;

specified in Magna Carta, 64;

referred to in Henry III’s second reissue, 75;

practice of scutage by consent, Henry III, 76;

scutage of 1242, 86.

Sheriff’s aid, 27, 29.

Ship-money, a precedent in the Danegeld, 10-11;

requisition of ships under Charles I, 264;

first writ, 281;

its object, 283;

second and third writs, 284-285;

extra-judicial opinions, 285-286;

Hampden’s Case, 287-291, 293;

new levy, 294;

declaration of illegality by Long Parliament, 298.

Shire moots, their utilization in taxing, 21.

Star Chamber, its utility in forced loans, 251.

Statutum de tallagio non concedendo, 150, 151, 159, 167;

cited in Petition of Right, 271.

Stephen, 24-26.

Subsidy, the “new-found,” 219-220;

value of under Elizabeth, 234, note 1.

Supplies, appropriation of, see under Appropriation.

Tallage, under Henry II and Richard I, 47, note 1;

definition of, 65, note 1;

possibly provided against in Magna Carta, 65-66;

Kirkby’s tallages, 1290, 120;

tallage not referred to in Confirmatio Cartarum, 149;

the “statute” De Tallagio non Concedendo, 150-151;

tallage of 1304, 159;

tallage of 1312 resisted, 167;

revival under Edward III, 170;

its withdrawal, 171;

a function of Parliament, 177-178.

Theobald, Archbishop, his complaint against scutage, 34.

Trinoda necessitas, 4.

Tudors, character of their reigns, 217-219.

Tunnage and poundage, in Carta Mercatoria, 158;

given James I for life, 239;

delay in grant to Charles I, 261, 263;

arbitrary levies, 273;

Charles renounces tunnage and poundage, 274-275;

failure to pass a life allowance, 275-276;

tumult over the Rolles case, 277;

resolution against the levies, 278;

reËstablishment, 280;

declaration of illegality, 297.

Villeins, Rising of, 198-199.

Wallingford, treaty of, 26.

Walter, Hubert, justiciar, at Richard I’s Council of Oxford, 44-45.

Westminster, Statute of, 110-111.

William the Conqueror, character of his rule, 13;

attitude toward his National Council, 14.

William and Mary, 306-308.

William Rufus, character of his reign, 17-18.

Winchester, Bishop of, his refusal of assent, 69.

Witenagemot, folkland alienable only by its consent, 4;

assents to levies of Danegeld, 8;

powers and composition, 9-11.

Wolsey, Cardinal, his breach of Parliamentary privilege, 222-224.

Woodstock, Controversy of, 27-30.

Wool, a custom on, 1275, 111-113;

seizure of, 1294, 124;

seizure of, 1297, 136;

tax on, under Confirmatio Cartarum, 147-148;

increased duties to foreign merchants, 1302, 158;

rate reËstablished, 165;

assaults of Edward III upon the wool customs, 172-177;

statute for Parliamentary control, 177;

practice at variance with it, 180-183;

proceeds of a subsidy in time of Richard II, 197.

See also New Customs, Ancient Customs.

York, Geoffrey of, refuses assent to John’s thirteenth, 56.