154 TAXATION AND FINANCE. 



It makes the quorum of the commission to be five, provided 

 two of the five are Privy Councillors. This Act is the first 

 modern instance of appropriation of supply, though instances 

 of an analogous kind are found in earlier reigns 1 . The Lords 

 took offence at the nomination of the treasurers, and at the 

 judicial powers conferred on the collectors, consulted the 

 judges, and on obtaining an assurance from them that 'the 

 privileges of the higher House are not impeached or blemished 

 or those of the lower House added to,' with certain other 

 comments, the Lords pass this remarkable money bill without 

 amendments. But the Committee of the Lords make a ' pro- 

 testation,' and enter it on their journals, this being the first 

 protest with reasons on record. Seventeen lords sign it, 

 some of them being by no means friendly to the Court party. 

 The motives were perhaps the king's notorious indifference to 

 his son-in-law's interests, and the recent conviction of Lord 

 Middlesex (Lionel Cranfield), the Lord Treasurer, on a charge 

 of ' bribery, extortion, oppression, wrongs and deceits.' 



James insisted, and in the case of Bates was confirmed in 

 his opinion by the decision of the judges, that he was entitled 

 by his prerogative to impose what rates he might think good 

 on foreign merchandise. Hence the revision of the Book of 

 Rates, commenced by Dorset and enforced by Cecil. It is 

 very likely, as Cecil alleged, that the new rates were imposed 

 ' after divers conferences with the principal merchants, and 

 with their assent and allowance,' and that they were not so 

 burdensome as was conceived. But the grievance was not in 

 the amount, it was in the mode of their imposition, by the 

 authority of the Crown and without the assent of Parliament. 

 The discontent excited by this act of the prerogative was the 

 beginning of that strife between King and Parliament which 

 was not settled till after two revolutions, and by the ultimate 

 victory of the House of Commons. 



Of course, policy would recommend very moderate customs 

 duties. Mr. Dowell states 2 that more than two-thirds of these 



1 E.g. the first Parliament of Richard II. 2 History of Taxation, i. 219. 



