PRINCIPLES OF TAXATION. 729 



than the domains and perquisites of the crown could supply to 

 meet the expenditures of continued wars and the maintenance of 

 standing armies, gradually, however, broke down (as has been be- 

 fore pointed out) the feudal system for defraying the expenses of 

 the government ; and the sovereigns were compelled to petition 

 their tenants in chief, or the representatives of the great estates 

 of their realms, to meet in assembly and co-operate with the 

 crown in raising revenue by a more or less general system of 

 forced contributions upon the persons and property of the people. 

 And in this necessity is to be found the origin of the modern 

 parliaments or states general ; and also the inception of the mod- 

 ern system of taxation through the representatives of the people. 

 And the manner in which the great principle that representation 

 should accompany taxation began to find a place in English legal 

 or economic experience, through what was clearly a process of 

 evolution, was undoubtedly as follows : 



Under the Saxon and, for a lengthened period, also under the 

 Norman kings, the revenues of the crown (as before shown) were 

 mainly derived from taxes on land, which were paid in kind 

 (produce), and what, as the holders of land were regarded as 

 tenants of the crown, were in the nature of rents.* But when, in 

 order to enlarge the basis of revenue, personal property, in the 

 form of movables or income, was brought under contribution, 

 the situation became different ; inasmuch as the titles of all such 

 property not being primarily derived from the king, the consent 

 of its owners to an official inquisition, necessary for proper valu- 

 ation and assessment, was implied, and naturally was not will- 

 ingly granted. And the great religious houses and orders, who 

 in the main were the principal owners at this time of such prop- 

 erty and were all-powerful, especially insisted that this consent 

 should be recognized as a prerequisite to assessment ; and, in at 

 least one instance, re-enforced their position by an interdict from 

 the Pope. 



The successive steps, also, by which this great principle be- 

 came recognized and incorporated into general practice have 

 also been clearly worked out by historians. Thus, in 1181, under 

 the reign of Henry II, each freeman was required to equip himself 

 (for war) according to his means ; and to determine what his 

 means were, or his liability for taxation in respect to other than 

 landed property namely, chattels and income four or six lawful 



* Rents (taxes) paid in kind continued in force in England after the Conquest, and cer- 

 tainly down to the reign of Henry I. Indeed, by reason of the scarcity of money, there was 

 practically no other method of payment. But at the same time the collectors of the king's 

 revenue, in the settlements of their accounts, were accustomed to reckon the value of prod- 

 uce in money at an established ratio : as, an ox at Is. ; a sheep at 4d. ; so many measures of 

 corn at so much, and the like. 



