n 



SUBSIDY. 



871 



.=->, o=r cos *,6srsin *, which gives C from the tables, and * 

 and r from the tables and from 



Un *=*,= _-. 



The quantity to be calculated is 



r cos foos t-frsin * n *, or r oos ( - f ). 



or "(- 



cos* 



and the final result is found from the tables in much less time than 

 ,, . 1 .i--i eoiiM be calculated by ordinary means. There is, of 

 Course, no rule for the most convenient introduction of subsidiary 

 angles : every case must bo treated according to the circumstances it 

 presents. 



SUBSIDY, from nd*idi*m, a- Latin word signifying aid or assistance. 

 " Subsidies," says Lord Coke, " were anciently called auxilia, aides, 

 granted by act of parliament upon need and necessity ; as also for that 

 originally and principally they were granted for the defence of the 

 realm and the safe keeping of the seas," Ac. The word used in its 

 general sense was applied to aids of every description ; these were of 

 two kinds, one perpetual, the other temporary. Those which were 

 perpetual were the ancient or grand customs, the new or petty customs, 

 and the custom on broad-cloth. The temporary included tonnage and 

 poundage ; a rate of four shillings in the pound on lands, and two 

 shillings and eightpence on goods, aliens paying double ; and the 

 fifteenths or tenths, Ac., of moveable goods. The limited sense, which 

 is also the more common sense, of the word subsidy, attaches only to 

 the rate on lands and goods. 



The grand customs were duties paid on the exportation of wool, 

 sheepskins, and leather, at the rate of, for every sack of wool weighing 

 thirty-six stone, half a mark, or six shillings and eightpencc ; for every 

 three hundred sheepskins, half a mark ; for a last of leather, a mark, 

 or thirteen shillings and fourpence. The petty customs were payable 

 by merchant strangers only, and consisted of an excess of one half over 

 and above the grand customs payable by native merchants. The 

 custom on broadcloth was first given to the king in the 21st year of 

 Edw. III., to indemnify him for the loss he incurred in consequence of 

 the practice, then beginning to prevail, of making up the wool into 

 cloth in this country previous to its exportation. There were also two 

 species of customs payable on wines : one called butlerage, payable by 

 foreigners importing wines, at the rate of two shillings for every tun of 

 wine ; the other, called prisage, payable by natives at the rate of, for 

 every vessel importing ten tuns of wine, one tun ; for every vessel 

 importing twenty or upwards, two tuns ; taken one tun from before, 

 the other from behind the mast. This was compounded for by the 

 payment of 20*. for each tun to which the king was entitled. 



The origin of these customs seems uncertain; Lord Coke is very 

 anxious to prove that they were in the first instance established by the 

 common consent of the realm in parliament assembled. In support of 

 this he cites Philip de Comines, lib. v., fo. 233. Before and during Lord 

 Coke's time, as well as immediately after it, the origin and nature of 

 this kind of subsidy were most fully and ably discussed. Besides what 

 may be called the private property of the crown, the king had a right 

 to require contributions from the inhabitants of particular districts 

 towards the expense of repairing bridges and the walls of towns, which 

 contributions were called pontage and murage ; and to grant by charter 

 to any city the right to levy tolls upon all vendible things coming into 

 the town. There were also other sources of revenue, the temporalities 

 of vacant bishoprics, the forfeitures arising from felonies, Sic. In the 

 earlier periods these seem to have been considered sufficient to main- 

 tain the royal state, the courts of justice, Ac., and also the ordinary 

 expenses of any wars in which the king might be engaged. In the 

 sixth year of Richard II., the commons petitioned the king that he 

 would live upon his own revenues, and that wards, marriages, releases, 

 escheats, forfeitures, and other profits of the crown might be kept to 

 be spent upon the wars for the defence of the kingdom. In addition 

 however to these duties of defending the kingdom by foreign wars, the 

 king was bound to protect the merchants at sea from pirates, &c., and 

 for this purpose a practice prevailed twice in the year " to scour the 

 narrow seas." To defray the expenses of the royal navy, the king 

 collected at the ports of his kingdom certain sums upon all merchandise 

 imported or exported. These sums were called customs, a word which 

 in itself indicates the earliness and uncertainty of their origin. In 

 process of time however, the ordinary sources of the king's revenue 

 ; continually diminished by the alienation of crown lands, Ac., 

 i the expenses of the crown were increased, the kings imposed of 

 xn authority such sums as varied from the original amount 

 d, and were complained of as unreasonable by the people. The 



gainscwiamentary history is full of remonstrances and petition* 



There was^us and unaccustomed impositions, maltolts (evil tolls), Ac. 



might pay nftuiUnce also of a petition by the merchants that they 



Itimately thoVJ"' 1 ^ a " owc d to protect their ships them < h . '. 



" oolloctioiiofc were driven by their necessities, the difficulties 



position, to have recoiW uIllr duties, and the circumstances of their 



* b collected as custoin to _E iar '' llment * fix a d authorise the sums 

 ) first statute on the subject occurs in 



'the third year of the reign of Edward I., when the ancient or grand 

 customs were fixed at the sums already stated. 



It is observable that in no instance was the right of the king to 

 collect some duties disputed ; all that is complained of is the excess 

 and unreasonableness of the sum recently ini|x>sed. Many statutes 

 occur on the subject, but their provisions were frequently violated, 

 down to the reigns of Elizabeth and the Stuarts. In these later 

 however, such infringements were not passed over lightly. In the 

 reign of James I. the question as to the right of the king to increase 

 the customs upon merchandise, without assent of parliament, was 

 raised on the occasion of his imposing 5i. ]>cr cwt. on currants. The 

 court of exchequer decided that the king had such right, mi the 

 grounds, 1st, that his extraordinary and absolute prerogative, was not 

 bound by the statutes restraining him from increasing the customs 

 without assent in parliament ; 2nd, because the extra duty " wan not a 

 burden to the commonwealth, but to delicate mouths." This decision 

 however raised great discussion in parliament, who pronounced it to 

 be illegal. The writs for ship-money in the time of Charles I. created 

 a similar ferment, and notwithstanding the petition of rights, the 

 question cannot be said to have been entirely set at rest till up to the 

 period of the Revolution. 



The petty customs were originally founded on a bargain between 

 the foreign merchants and king Edward I., by which they agreed to 

 pay him the amount of them, in consideration of certain privileges 

 granted them, and a release to them of all other prises and takings. 

 Butlerage has the same origin, but is perhaps of an earlier date. Pris- 

 age is stated by Lord Coke himself to be due to the king by prescrip- 

 tion, and the right of the king to it seems to have stood upon that 

 alone ; that right must have been one of inheritance, since by royal 

 charters it was granted to the city of London and to the Cinque Ports 

 for ever. 



Tunnage and poundage was a duty varying in amount at different 

 times from 1. 6rf. to 3. upon every tun of wine, and from Grf. to a It. 

 upon every pound sterling of merchandise coming into the kingdom. 

 The object in granting it was said to be, that the king might have 

 money ready in cage of a sudden occasion demanding it for the defence 

 of the realm or the guarding of the sea. In the course of the argu- 

 ment in the case of ship-money in 13 Charles I., the king's duties are 

 said to amount to 300,000t This probably was the aggregate of the 

 customs and tunnage and prisage. 



The taxes called tenths and fifteenths were the tenth or fifteenth 

 part of the value of moveable goods. Other portions, such as the fifth, 

 eighth, eleventh part, were sometimes, but rarely, also levied. These 

 taxes seem to have had a parliamentary origin. Henry III. received 

 a fifteenth in return for granting Magna Charta and the Chart* de 

 Foresta. In the earlier periods never more than one subsidy and two 

 fifteenths were granted. About the time of the expectation of the 

 Armada (31 Eliz.), a double subsidy and four fifteenths were granted. 

 Subsidies and fifteenths were originally assessed upon each individual, 

 but subsequently to the 8 Edward III., when a taxation was made 

 upon all the towns, cities, and boroughs, by commissioners, the 

 fifteenth became a sum certain, being the fifteenth part of their then 

 existing value. After the fifteenth was granted by 'parliament, the 

 inhabitants rated themselves. The subsidy, never having been thus 

 fixed, continued uncertain, and was levied upon each person in respect 

 of his lands and goods. But it appears that a person paid only in the 

 county in which he lived, even though he possessed property in other 

 counties. Certain it is that the subsidy continually decreased in 

 amount. In the eighth year of the reign of Elizabeth it amounted 

 to 120,000<., in the 40th to 78,000<. 'only. Lord Coke estimates a 

 subsidy (probably in the reign of James I. or Charles I.) at 70,0007. ; 

 the subsidy raised by the clergy, which was distinct from that of the 

 laity, at 20,000/. ; a fifteenth at about 29.000/. Eventually the sub- 

 sidy was abolished, and a land tax substituted for it. 



(2 Intl. ; 4 Intt. ; ' Bate's Case,' &c., 2 State Trial*, 371, ed. 1809 ; 

 'The Case of Ship Money,' 3 Slate Trials, 826, ed. 1809; Venn's 

 Abrt., tit. 'Prerogative;' Comyn's Dig., tit. ' Parliament,' 'Preroga- 

 tive,') [CUSTOMS.] 



SUBSTANCE. In general usage substance means a solid. In 

 philosophical speculations it has undergone the fate of most general 

 terms, and has been tortured into all possible shades of meaning. In 

 physical speculations it jhas usually been taken as an equivalent to 

 matter ; but in metaphysical speculations its meaning, as sanctioned 

 by the highest authorities, has remained true to its etymon (A-'>i, 

 that which stands under phenomena). This meaning will bo rendered 

 intelligible by the notion of some Hindu philosophers, who supposed 

 the world to rest on the back of an elephant, and that the elrphant 

 stood on the back of a tortoise ; what supported the tortoUe, they 

 omitted to explain. In adopting their theory, we may add that that 

 wliii-h the tortoise stood upon was substance. 



As we know that all phenomena must depend upon noumena, of 

 which they are only the manifestation ; or, to use the language of the 

 schoolmen, as all accidents must be accidents of >i>m<tliin<i, and must 

 depend on that something for their existence, so in pushing our 

 analysis to its limit, we must finally arrive at a point to which we can 

 give no antecedent, which we are forced to assume as final, and as 

 Ktanding under or supporting the whole, and this we call substance. 

 It is the fundamental fact of all existence. We can never know it, for 



