BOOK VIII.

TAXATION UNDER THE STUARTS TO THE

CIVIL WAR. 1603-1642.

CHAPTER I.

THE CUSTOMS' SUBSIDIES OF WOOL, SKINS AND LEATHER, AND TUNNAGE ON WINE AND POUNDAGE ON GOODS.

THE IMPOSTS.

CHAPTER II.

DIRECT TAXES, INCLUDING THE FIFTEENTHS AND TENTHS THE GENERAL SUBSIDIES AND THE POLL TAX OF 1641.

CHAPTER I.

THE CUSTOMS' SUBSIDIES OF WOOL, SKINS AND LEATHER, AND TUNNAGE ON WINE AND POUNDAGE ON GOODS. THE IMPOSTS.

Life grants of the subsidies to king James. The difference between these subsidies and the customs and imposts. Yield of the revenue in 1604. Increase in the consumption of wine. The impost on tobacco in 1604. The impost on currants. Bates refuses to pay. The great case of impositions-Bates's case in 1606. The new book of rates and new impositions in 1608. Other impositions in the nature of internal taxes. Projects for taxes at this time. Dread of excises. Remonstrance of the commons, in 1610, against the excessive impositions. Cecil effects an arrangement and a subsidy is granted. Yield of the revenue in 1613. Appointment of Cranfield as surveyor-general. Yield of the revenue in 1617 and in 1619. Yield in 1623. On the accession of king Charles, the commons raise the question of imposts. Limited grant of the customs' subsidies rejected by the lords. Parliament is dissolved. Tunnage and poundage are levied under order in council. The second parliament in 1626. The committee of grievances. Parliament is dissolved. The third parliament in 1628. The Petition of Right. It does not touch the imposts. Remonstrance against the levy of tunnage and poundage in 1629. Dissolution of the parliament. Yield of the revenue in 1635. The new book of rates. The short parliament, 1640. The question of imposts is settled in the long parliament.

In accordance with precedents which now extended over the reigns of a long succession of sovereigns, a life grant of the customs' subsidies was made, in 1603, to king James by his first parliament.

These subsidies were at the old rates-viz., two

marks and a half, 17. 13s. 4d. for wool and woolfells, and five marks, the last, for leather, from denizens; and five marks for wool and woolfells, and five marks and a half for leather, from strangers. Tunnage at 3s., with a double rate for sweet wines imported by any merchant alien. And poundage at 1s., that is, five per cent. on the value of merchandise exported or imported, with a double rate for tin and pewter exported by any merchant alien.

The poundage was not chargeable in respect of any goods liable to subsidy duty, or any wines liable to tunnage. Cloth of native manufacture was allowed to be exported duty free by any merchant denizen and not born alien, and the time-honoured exemptions were continued for all sorts of fresh fish, and bestial imported, and herrings or other sea-fish taken by a subject upon the seas and exported by a subject. Any merchant denizen shipping goods in a carrick or galley was to pay duty as an alien. And the value of goods for poundage continued to be regulated by queen Elizabeth's Book of Rates.

The customs, properly so called, continued payable, and the small additional duty termed butlerage on the wine of strangers; while the wine of denizens continued subject to the old prisage.

In addition to these there were the IMPOSTS-impost or imposition being the recognised term for a toll levied by prerogative without any parliamentary sanction, as opposed to the customs and the subsidies of customsviz., the imposts of queen Mary upon short cloth and French wines, which latter raised the total charge upon