PART I. FIRST PERIOD. FROM THE EARLIEST TIMES TO THE END OF THE REIGN OF QUEEN MARY. Origin of Taxation and Public Revenue. First contributions made in kind Nature of Taxation before the invasion of the Romans.-How these conquerors levied taxes. Their system introduced into England.-Their extortions.-Surplus of revenue sent to Rome.-Taxation and revenue of the kings of the Norman Dynasty.-Opinions as to the annual income of William the Conqueror.—Taxation and revenue of the Saxon, Lancaster, York, and Tudor Lines. Their extortions.-When and how the first Tithes were exacted.First tariff of duties imposed on goods.-First income and property taxes, and on what conditions the last was granted.-First poll tax levied.- How and when the Church was compelled to contribute to the wants of the State.Favourable effects produced by the doctrines of Wycliffe on the Revenue, and on the Rights of Parliament.- Pretensions of the Pope resisted.-What effects the measures of Henry VIII. had on the Public Revenue. How Poor Rates originated.-Origin of the Revenue of Ireland. Its uninterrupted insufficiency to meet the expenses.-Tax imposed on absentees in the 14th century.-Objects to which the produce of all these Taxes and extortions were applied. SECTION I. THE defence of the country, the internal order of the nation, and the happiness of all its members, are the true objects of taxation. The history of the human race shows us, that all nations, even in the primitive stages of savage life, gave part of their labour to defray the expenses which might be incurred on account, or under pretext of effecting these sacred objects. The chiefs soon demanded as a tribute, what originally was only a conventional gift. The produce of the chase, the toils of agriculture, and even the exertions of fishing, furnished the first revenues of all nations. Tacitus records, that the a De Mor. Germ. c. 15. The Germans paid a tribute to their chiefs and kings, but chose them for their utility and valour, as inhabitants of the northern regions paid to their chiefs and princes grain and cattle, as a mark of respect and honour. Such was the case in England, when divided into so many parts, and governed by such numerous chieftains. This period of English history, involved (like that of other European nations,) in obscurity, does not furnish any authentic data: but it is most probable that these barbarous chiefs, besides the grain and cattle they were entitled to, appropriated to themselves a large share of the booty arising from their uninterrupted petty wars. The Romans, more expert tyrants than the little chiefs whom they conquered, introduced a regular system of taxation, of which the "Tributa et Vectigalia" were the two constituent parts. The latter, (comprising tillage, pasturage, and the conveyance of goods,) not yielding enough for the rapacity of these oppressors, they had recourse to the "Tributa", the capitation tax, an impost on goods sold by auction, or in the public market, and a duty on imports and exports: high duties were also levied on legacies, houses, slaves, hearths, and different animals; human bodies, even, could not be interred, without paying a heavy duty. The financial ministers of these barbarous robbers, (not unlike Pitt in more enlightened times,) profusely rewarded those unfeeling monsters to their own race, who could point out a new article for taxation. The revenue was increased so much by these measures, that the cruel Tacitus says in another place: "Reges ex utilitate, Duces ex virtute sumunt: nec regibus infinita aut libera potestas; et duces exemplo potius quam imperio; si prompti, si conspicui, si ante aciem agunt admiratione, præsunt." a Henry, Hist. Great Brit. Vol. I. p. 238. Whittaker, Hist. of Manches. Vol. I. p. 212. Roman proconsuls not only covered the expenditure of the country, but even sent considerable sums to the capital of the world. Six hundred and twenty years elapsed between the departure of these fierce conquerors and the arrival of new ones. In this long interval of warfare and bloodshed, we see the rise, progress, and downfal of the Heptarchy. The country being divided into seven kingdoms, and the greatest part of the land distributed amongst such barbarous chiefs, the regularity of the contributions disappeared, and the cultivators of the land paid personal service to their chiefs, instead of money. This was a considerable source of revenue in war time, but we discover another no less productive, arising from the commutation of all punishments for crimes and atrocities, for a pecuniary fine. The Danes threatened and infested the country so much, that a temporary land tax became necessary to purchase their forbearance. King Ethelred therefore, (anno 991), created the "Danegeld" ", which produced b a The Roman proconsuls acted in the same manner in the other conquered countries. They extorted from that part of the Spanish peninsula called Galicia, and Lusitania, 2000 pounds of gold (or 645,8347.) a year. Cæsar got from Gaul "quadringentia," (or 322,9167.) a year. (Arbuthnot):-his triumph was embellished with 2,822 massive crowns of gold, which, when melted, amounted to 22,414 pounds weight of gold!—the greater part of these treasures were from conquered Spain and Gaul. The emperors were not less rapacious than the proconsuls and generals. In Spain, the Tarraconenses were forced to present Claudius with a crown of gold of 700 pounds weight; and the Gauls with another of 900 pounds weight. b Danegeld, or Hidagium, Mort. Hist. Eng. The tribute paid to the Danes, in 1002, was 24,000l., in 1007, 36,0007., the last was in 1018, when Canute exacted the sum of 72,000l. from the kingdom in general, and 11,000l. from the city of London-a proof of |