TAXATION AND FINANCE. 153 



the clergy grant two subsidies, the laity three, with six 

 fifteenths and tenths. In 1597 the clergy grant three sub- 

 sidies, the laity three subsidies and six fifteenths and tenths, 

 the plea being the disturbed condition of Ireland. In 1601, 

 the rebellion in Ireland being now a fact, and a Spanish 

 invasion of that island being threatened, the clergy grant four 

 subsidies, and the laity also four, with eight fifteenths and 

 tenths. On Coke's estimate the laity must have granted the 

 Queen during the last eighteen years of her reign more than 

 a million and a half in extraordinary supply, according to 

 Davenant exactly two millions. 



In 1603-4 the first Parliament of James grants him the 

 ' subsidy of tonnage and poundage/ in the ancient customs. 

 In 1605 the clergy grant four subsidies, alleging as their 

 motive the settlement of the country, due to the king's 

 accession. The laity grant three subsidies and six fifteenths 

 and tenths, on the grounds of the Popish plot, the Irish 

 embarrassments, the union of England and Scotland under 

 one Crown, and 'the King's gracious disposition.' In 1609-10 

 the clergy grant one subsidy, the laity another, with one 

 fifteenth and one tenth. In this grant the Northern exemption 

 is not recited in the Act. In 1620-21, the only business 

 Parliament did by way of legislation was to grant two sub- 

 sidies of their own, and to confirm two subsidies by the 

 clergy. In 1623-24 the Commons at their own instance give 

 the king three subsidies and three fifteenths and tenths for 

 the defence of the Palatinate, to be paid between December 

 10, 1624, and May 10, 1625. The clergy also gave four 

 subsidies of 4^. in the each. 



The Act appoints eight persons, seven Aldermen of London 

 and one citizen by name, as treasurers of the fund collected ; 

 it reserves to the House of Commons the right of naming the 

 collectors, and gives them powers of fine and imprisonment ; 

 and in order to secure the due appropriation of the fr 

 it appoints ten commissioners, four of them peers and six 

 knights, to apply the grant to the recovery of the Palatinate. 



