Almost at the opening of the age of parliamentary taxation one of the older sources of revenue ceased. The pressure of popular opinion forced Edward I. to decree the expulsion of the Jews (1290), though he naturally desired to retain such profitable subjects. It is, indeed, probable that, owing to the exactions practised on them, the Jewish usurers had become less serviceable to the exchequer; while it is certain that the general resources of the kingdom had so increased as to make their contribution relatively much smaller. The first effects of the representative influence in the fiscal domain are the abandonment of the tallages on towns and the decline of scutage as a mode of levy. The tax on movables was framed in a more systematic way. Instead of distinct charges on different classes, or variations in proportion of levy from one-fourth to one-fortieth, the policy of imposing a tax of one-tenth on the towns and one-fifteenth on the counties was adopted. Greater strictness in assessment was sought by the appointment of commissioners for each county, supplied with special instructions as to taxable goods and exemptions. This method continued in force for the tax on movables from 1290 till 1334, though in some cases the proportions imposed on the towns and counties were varied (e.g. an eighth and a fifth were granted in 1297, and a tenth and a sixth in 1322). A more general influence was the growing national economy which led to greater activity on the part of the king as administrator, and which also increased the need of the state for revenue. Though the doctrine that "The king should live of his own" was generally accepted as a constitutional maxim, the force of events was making it obsolete. From being an infrequent and uncertain kind of taxation the direct tax on movables, which was practically absorbing the older forms, became usual and regular. Under medieval conditions the collection of a general property tax (for such, in fact, was the nature of "the tenth and fifteenth") presented serious difficulties. Each locality gained by keeping its assessment down to the lowest point, while the borough authorities were naturally not eager to enforce the charge on their fellow-citizens. England in the 14th century was not ripe for a system that has been found hard to make effective in more advanced societies. Hence, from 1334 onward, the method of "apportionment" was employed, i.e. the tenth and fifteenth was taken as affording a definite sum measured by the yield on the ancient valuation. As this gave, in the aggregate, between £38,000 and £39,000, "the tenth and fifteenth" became for the future "practically a fiscal expression for a sum of about £39,000"; the total to be divided or "apportioned" between the several counties, cities and boroughs according to their former payments. This settlement, which remained in force for centuries and affected all the later direct taxes, had the great advantages of certainty and adaptability. The inhabitants of any particular town knew their total liability and could distribute it amongst themselves in the manner most convenient to them. From the royal standpoint also the arrangement was satisfactory, for the "tenth and fifteenth" could be multiplied (e.g. in 1352 three "tenths and fifteenths" were voted for three years), and supplied a stable revenue for the service of the kingdom. To the parliament the power of regulating the policy of the crown by the bestowal or refusal of grants was naturally agreeable. Thus, all sections of the nation united in support of the system established in 1334, just before the opening of the Hundred Years' War, in connexion with which it was particularly serviceable.
Research Review
Encyclopaedia Britannica, 11th Edition, Volume 9, Slice 4 — Part 152
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