apology to the House for strong words used by himself in the late debate, when, in reference to members having been cried and coughed down when discussing such a tender point as the liberty of the subject, he had characterised the proceedings as more like those of a grammar school than those of a court of parliament. It may be added that Bacon, then attorney-general, though clearly with Cecil in opinion as regards many of the monopolies, in his speech in the debate spoke against the Bill. Mr. Speaker,' he had said, this (pointing to the Bill) is no stranger in this place, but a stranger in this vestment. The use hath ever been to humble ourselves unto her majesty, and by petition desire to have our grievances remedied, especially when the remedy toucheth her in so high a point of prerogative.'

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