HAVING, in the preceding chapter, considered at large those branches
of the king's prerogative, which contribute to his royal dignity, and
constitute the executive power of the government, we proceed now to
examine the king's fiscal prerogatives, or such as regard his
revenue; which the British constitution hath vested in the royal
person, in order to support his dignity and maintain his power: being
a portion which each subject contributes of his property, in order to
secure the remainder.
This revenue is either ordinary, or extraordinary. The king's ordinary
revenue is such, as has either subsisted time out of mind in the
crown; or else has been granted by parliament, by way of purchase or
exchange for such of the king's inherent hereditary revenues, as were
found inconvenient to the subject.
When I say that it has subsisted time out of mind in the crown, I do
not mean that the king is at present in the actual possession of the
whole of this revenue. Much (nay, the greatest part) of it is at this
day in the hands of subjects; to whom it has been granted out from
time to time by the kings of England: which has rendered the crown in
some measure dependent on the people for it's ordinary support and
subsistence. So that I must be obliged to recount, as part of the
royal revenue, what lords of manors and other subjects frequently
look upon to be their own absolute rights, because they are and have
been vested in them and their ancestors for ages, though in reality
originally derived from the grants of our antient princes.
I. The first of the king's ordinary revenues, which I shall take
notice of, is of an ecclesiastical kind; (as are also the three
succeeding ones) viz. the custody of the temporalties of bishops; by
which are meant all the lay revenues, lands, and tenements (in which
is included his barony) which belong to an archbishop's or bishop's
see. And these upon the vacancy of the bishoprick are immediately the
right of the king, as a consequence of his prerogative in church
matters; whereby he is considered as the founder of all
archbishopricks and bishopricks, to whom during the vacancy they
revert. And for the same reason, before the dissolution of abbeys, the
king had the custody of the temporalties of all such abbeys and
priories as were of royal foundation (but not of those founded by
subjects) on the death of the abbot or prior[a]. Another reason may
also be given, why the policy of the law hath vested this custody in
the king; because, as the successor is not known, the lands and
possessions of the see would be liable to spoil and devastation, if no
one had a property therein. Therefore the law has given the king, not
the temporalties themselves, but the custody of the temporalties,
till such time as a successor is appointed; with power of taking to
himself all the intermediate profits, without any account to the
successor; and with the right of presenting (which the crown very
frequently exercises) to such benefices and other preferments as fall
within the time of vacation[b]. This revenue is of so high a nature,
that it could not be granted out to a subject, before, or even after,
it accrued: but now by the statute 14 Edw. III. st. 4. c. 4 & 5. the
king may, after the vacancy, lease the temporalties to the dean and
chapter; saving to himself all advowsons, escheats, and the like. Our
antient kings, and particularly William Rufus, were not only
remarkable for keeping the bishopricks a long time vacant, for the
sake of enjoying the temporalties, but also committed horrible waste
on the woods and other parts of the estate; and, to crown all, would
never, when the see was filled up, restore to the bishop his
temporalties again, unless he purchased them at an exorbitant price.
To remedy which, king Henry the first[c] granted a charter at the
beginning of his reign, promising neither to sell, nor let to farm,
nor take any thing from, the domains of the church, till the successor
was installed. And it was made one of the articles of the great
charter[d], that no waste should be committed in the temporalties of
bishopricks, neither should the custody of them be sold. The same is
ordained by the statute of Westminster the first[e]; and the statute
14 Edw. III. st. 4. c. 4. (which permits, as we have seen, a lease to
the dean and chapter) is still more explicit in prohibiting the other
exactions. It was also a frequent abuse, that the king would for
trifling, or no causes, seise the temporalties of bishops, even during
their lives, into his own hands: but this is guarded against by
statute 1 Edw. III. st. 2. c. 2.
This revenue of the king, which was formerly very considerable, is now
by a customary indulgence almost reduced to nothing: for, at present,
as soon as the new bishop is consecrated and confirmed, he usually
receives the restitution of his temporalties quite entire, and
untouched, from the king; and then, and not sooner, he has a fee
simple in his bishoprick, and may maintain an action for the same[f].
II. The king is entitled to a corody, as the law calls it, out of
every bishoprick: that is, to send one of his chaplains to be
maintained by the bishop, or to have a pension allowed him till the
bishop promotes him to a benefice[g]. This is also in the nature of an
acknowlegement to the king, as founder of the see; since he had
formerly the same corody or pension from every abbey or priory of
royal foundation. It is, I apprehend, now fallen into total disuse;
though sir Matthew Hale says[h], that it is due of common right, and
that no prescription will discharge it.
III. The king also (as was formerly observed[i]) is entitled to all
the tithes arising in extraparochial places[k]: though perhaps it may
be doubted how far this article, as well as the last, can be properly
reckoned a part of the king's own royal revenue; since a corody
supports only his chaplains, and these extraparochial tithes are held
under an implied trust, that the king will distribute them for the
good of the clergy in general.
IV. The next branch consists in the first-fruits, and tenths, of all
spiritual preferments in the kingdom; both of which I shall consider
together.
These were originally a part of the papal usurpations over the clergy
of this kingdom; first introduced by Pandulph the pope's legate,
during the reigns of king John and Henry the third, in the see of
Norwich; and afterwards attempted to be made universal by the popes
Clement V and John XXII, about the beginning of the fourteenth
century. The first-fruits, primitiae, or annates, were the first
year's whole profits of the spiritual preferment, according to a rate
or valor made under the direction of pope Innocent IV by Walter
bishop of Norwich in 38 Hen. III, and afterwards advanced in value by
commission from pope Nicholas the third, A.D. 1292, 20 Edw. I[l];
which valuation of pope Nicholas is still preserved in the
exchequer[m]. The tenths, or decimae, were the tenth part of the
annual profit of each living by the same valuation; which was also
claimed by the holy see, under no better pretence than a strange
misapplication of that precept of the Levitical law, which directs[n],
"that the Levites should offer the tenth part of their tithe as a
heave-offering to the Lord, and give it to Aaron the high priest."
But this claim of the pope met with vigorous resistance from the
English parliament; and a variety of acts were passed to prevent and
restrain it, particularly the statute 6 Hen. IV. c. 1. which calls it
a horrible mischief and damnable custom. But the popish clergy,
blindly devoted to the will of a foreign master, still kept it on
foot; sometimes more secretly, sometimes more openly and avowedly: so
that, in the reign of Henry VIII, it was computed, that in the compass
of fifty years 800000 ducats had been sent to Rome for first-fruits
only. And, as the clergy expressed this willingness to contribute so
much of their income to the head of the church, it was thought proper
(when in the same reign the papal power was abolished, and the king
was declared the head of the church of England) to annex this revenue
to the crown; which was done by statute 26 Hen. VIII. c. 3. (confirmed
by statute 1 Eliz. c. 4.) and a new valor beneficiorum was then
made, by which the clergy are at present rated.
By these lastmentioned statutes all vicarages under ten pounds a year,
and all rectories under ten marks, are discharged from the payment of
first-fruits: and if, in such livings as continue chargeable with this
payment, the incumbent lives but half a year, he shall pay only one
quarter of his first-fruits; if but one whole year, then half of them;
if a year and half, three quarters; and if two years, then the whole;
and not otherwise. Likewise by the statute 27 Hen. VIII. c. 8. no
tenths are to be paid for the first year, for then the first-fruits
are due: and by other statutes of queen Anne, in the fifth and sixth
years of her reign, if a benefice be under fifty pounds per annum
clear yearly value, it shall be discharged of the payment of
first-fruits and tenths.
Thus the richer clergy, being, by the criminal bigotry of their popish
predecessors, subjected at first to a foreign exaction, were
afterwards, when that yoke was shaken off, liable to a like
misapplication of their revenues, through the rapacious disposition of
the then reigning monarch: till at length the piety of queen Anne
restored to the church what had been thus indirectly taken from it.
This she did, not by remitting the tenths and first-fruits entirely;
but, in a spirit of the truest equity, by applying these superfluities
of the larger benefices to make up the deficiences of the smaller. And
to this end she granted her royal charter, which was confirmed by the
statute 2 Ann. c. 11. whereby all the revenue of first-fruits and
tenths is vested in trustees for ever, to form a perpetual fund for
the augmentation of poor livings. This is usually called queen Anne's
bounty; which has been still farther regulated by subsequent statutes,
too numerous here to recite.
V. The next branch of the king's ordinary revenue (which, as well as
the subsequent branches, is of a lay or temporal nature) consists in
the rents and profits of the demesne lands of the crown. These demesne
lands, terrae dominicales regis, being either the share reserved to
the crown at the original distribution of landed property, or such as
came to it afterwards by forfeitures or other means, were antiently
very large and extensive; comprizing divers manors, honors, and
lordships; the tenants of which had very peculiar privileges, as will
be shewn in the second book of these commentaries, when we speak of
the tenure in antient demesne. At present they are contracted within a
very narrow compass, having been almost entirely granted away to
private subjects. This has occasioned the parliament frequently to
interpose; and, particularly, after king William III had greatly
impoverished the crown, an act passed[o], whereby all future grants or
leases from the crown for any longer term than thirty one years or
three lives are declared to be void; except with regard to houses,
which may be granted for fifty years. And no reversionary lease can be
made, so as to exceed, together with the estate in being, the same
term of three lives or thirty one years: that is, where there is a
subsisting lease, of which there are twenty years still to come, the
king cannot grant a future interest, to commence after the expiration
of the former, for any longer term than eleven years. The tenant must
also be made liable to be punished for committing waste; and the
usual rent must be reserved, or, where there has usually been no rent,
one third of the clear yearly value[p]. The misfortune is, that this
act was made too late, after almost every valuable possession of the
crown had been granted away for ever, or else upon very long leases;
but may be of benefit to posterity, when those leases come to expire.
VI. Hither might have been referred the advantages which were used to
arise to the king from the profits of his military tenures, to which
most lands in the kingdom were subject, till the statute 12 Car. II.
c. 24. which in great measure abolished them all: the explication of
the nature of which tenures, must be referred to the second book of
these commentaries. Hither also might have been referred the
profitable prerogative of purveyance and pre-emption: which was a
right enjoyed by the crown of buying up provisions and other
necessaries, by the intervention of the king's purveyors, for the use
of his royal houshold, at an appraised valuation, in preference to all
others, and even without consent of the owner; and also of forcibly
impressing the carriages and horses of the subject, to do the king's
business on the publick roads, in the conveyance of timber, baggage,
and the like, however inconvenient to the proprietor, upon paying him
a settled price. A prerogative, which prevailed pretty generally
throughout Europe, during the scarcity of gold and silver, and the
high valuation of money consequential thereupon. In those early times
the king's houshold (as well as those of inferior lords) were
supported by specific renders of corn, and other victuals, from the
tenants of the respective demesnes; and there was also a continual
market kept at the palace gate to furnish viands for the royal use[q].
And this answered all purposes, in those ages of simplicity, so long
as the king's court continued in any certain place. But when it
removed from one part of the kingdom to another (as was formerly very
frequently done) it was found necessary to send purveyors beforehand,
to get together a sufficient quantity of provisions and other
necessaries for the houshold: and, lest the unusual demand should
raise them to an exorbitant price, the powers beforementioned were
vested in these purveyors; who in process of time very greatly abused
their authority, and became a great oppression to the subject though
of little advantage to the crown; ready money in open market (when the
royal residence was more permanent, and specie began to be plenty)
being found upon experience to be the best proveditor of any.
Wherefore by degrees the powers of purveyance have declined, in
foreign countries as well as our own; and particularly were abolished
in Sweden by Gustavus Adolphus, toward the beginning of the last
century[r]. And, with us in England, having fallen into disuse during
the suspension of monarchy, king Charles at his restoration consented,
by the same statute, to resign intirely these branches of his revenue
and power, for the ease and convenience of his subjects: and the
parliament, in part of recompense, settled on him, his heirs, and
successors, for ever, the hereditary excise of fifteen pence per
barrel on all beer and ale sold in the kingdom, and a proportionable
sum for certain other liquors. So that this hereditary excise, the
nature of which shall be farther explained in the subsequent part of
this chapter, now forms the sixth branch of his majesty's ordinary
revenue.
VII. A seventh branch might also be computed to have arisen from wine
licences; or the rents payable to the crown by such persons as are
licensed to sell wine by retale throughout England, except in a few
privileged places. These were first settled on the crown by the
statute 12 Car. II. c. 25. and, together with the hereditary excise,
made up the equivalent in value for the loss sustained by the
prerogative in the abolition of the military tenures, and the right of
pre-emption and purveyance: but this revenue was abolished by the
statute 30 Geo. II. c. 19. and an annual sum of upwards of £7000 per
annum, issuing out of the new stamp duties imposed on wine licences,
was settled on the crown in it's stead.
VIII. An eighth branch of the king's ordinary revenue is usually
reckoned to consist in the profits arising from his forests. Forests
are waste grounds belonging to the king, replenished with all manner
of beasts of chase or venary; which are under the king's protection,
for the sake of his royal recreation and delight: and, to that end,
and for preservation of the king's game, there are particular laws,
privileges, courts and officers belonging to the king's forests; all
which will be, in their turns, explained in the subsequent books of
these commentaries. What we are now to consider are only the profits
arising to the king from hence; which consist principally in
amercements or fines levied for offences against the forest-laws. But
as few, if any courts of this kind for levying amercements have been
held since 1632, 8 Car. I. and as, from the accounts given of the
proceedings in that court by our histories and law books[s], nobody
would now wish to see them again revived, it is needless (at least in
this place) to pursue this enquiry any farther.
IX. The profits arising from the king's ordinary courts of justice
make a ninth branch of his revenue. And these consist not only in
fines imposed upon offenders, forfeitures of recognizances, and
amercements levied upon defaulters; but also in certain fees due to
the crown in a variety of legal matters, as, for setting the great
seal to charters, original writs, and other legal proceedings, and for
permitting fines to be levied of lands in order to bar entails, or
otherwise to insure their title. As none of these can be done without
the immediate intervention of the king, by himself or his officers,
the law allows him certain perquisites and profits, as a recompense
for the trouble he undertakes for the public. These, in process of
time, have been almost all granted out to private persons, or else
appropriated to certain particular uses: so that, though our
law-proceedings are still loaded with their payment, very little of
them is now returned into the king's exchequer; for a part of whose
royal maintenance they were originally intended. All future grants of
them however, by the statute 1 Ann. st. 2. c. 7. are to endure for no
longer time than the prince's life who grants them.
X. A tenth branch of the king's ordinary revenue, said to be grounded
on the consideration of his guarding and protecting the seas from
pirates and robbers, is the right to royal fish, which are whale and
sturgeon: and these, when either thrown ashore, or caught near the
coasts, are the property of the king, on account[t] of their superior
excellence. Indeed our ancestors seem to have entertained a very high
notion of the importance of this right; it being the prerogative of
the kings of Denmark and the dukes of Normandy[u]; and from one of
these it was probably derived to our princes. It is expressly claimed
and allowed in the statute de praerogativa regis[w]: and the most
antient treatises of law now extant make mention of it[x]; though they
seem to have made a distinction between whale and sturgeon, as was
incidentally observed in a former chapter[y].
XI. Another maritime revenue, and founded partly upon the same reason,
is that of shipwrecks; which are also declared to be the king's
property by the same prerogative statute 17 Edw. II. c. 11. and were
so, long before, at the common law. It is worthy observation, how
greatly the law of wrecks has been altered, and the rigour of it
gradually softened, in favour of the distressed proprietors. Wreck, by
the antient common law, was where any ship was lost at sea, and the
goods or cargo were thrown upon the land; in which case these goods,
so wrecked, were adjudged to belong to the king: for it was held,
that, by the loss of the ship, all property was gone out of the
original owner[z]. But this was undoubtedly adding sorrow to sorrow,
and was consonant neither to reason nor humanity. Wherefore it was
first ordained by king Henry I, that if any person escaped alive out
of the ship it should be no wreck[a]; and afterwards king Henry II, by
his charter[b], declared, that if on the coasts of either England,
Poictou, Oleron, or Gascony, any ship should be distressed, and either
man or beast should escape or be found therein alive, the goods should
remain to the owners, if they claimed them within three months; but
otherwise should be esteemed a wreck, and should belong to the king,
or other lord of the franchise. This was again confirmed with
improvements by king Richard the first, who, in the second year of his
reign[c], not only established these concessions, by ordaining that
the owner, if he was shipwrecked and escaped, "omnes res suas liberas
et quietas haberet," but also, that, if he perished, his children, or
in default of them his brethren and sisters, should retain the
property; and, in default of brother or sister, then the goods should
remain to the king[d]. And the law, so long after as the reign of
Henry III, seems still to have been guided by the same equitable
provisions. For then if a dog (for instance) escaped, by which the
owner might be discovered, or if any certain mark were set on the
goods, by which they might be known again, it was held to be no
wreck[e]. And this is certainly most agreeable to reason; the rational
claim of the king being only founded upon this, that the true owner
cannot be ascertained. But afterwards, in the statute of Westminster
the first[f], the law is laid down more agreeable to the charter of
king Henry the second: and upon that statute hath stood the legal
doctrine of wrecks to the present time. It enacts, that if any live
thing escape (a man, a cat, or a dog; which, as in Bracton, are only
put for examples[g],) in this case, and, as it seems, in this case
only, it is clearly not a legal wreck: but the sheriff of the county
is bound to keep the goods a year and a day (as in France for one
year, agreeably to the maritime laws of Oleron[h], and in Holland for
a year and an half) that if any man can prove a property in them,
either in his own right or by right of representation[i], they shall
be restored to him without delay; but, if no such property be proved
within that time, they then shall be the king's. If the goods are of a
perishable nature, the sheriff may sell them, and the money shall be
liable in their stead[k]. This revenue of wrecks is frequently granted
out to lords of manors, as a royal franchise; and if any one be thus
entitled to wrecks in his own land, and the king's goods are wrecked
thereon, the king may claim them at any time, even after the year and
day[l].
It is to be observed, that in order to constitute a legal wreck, the
goods must come to land. If they continue at sea, the law
distinguishes them by the barbarous and uncouth appellations of
jetsam, flotsam, and ligan. Jetsam is where goods are cast into
the sea, and there sink and remain under water: flotsam is where they
continue swimming on the surface of the waves: ligan is where they are
sunk in the sea, but tied to a cork or buoy, in order to be found
again[m]. These are also the king's, if no owner appears to claim
them; but, if any owner appears, he is entitled to recover the
possession. For even if they be cast overboard, without any mark or
buoy, in order to lighten the ship, the owner is not by this act of
necessity construed to have renounced his property[n]: much less can
things ligan be supposed to be abandoned, since the owner has done all
in his power, to assert and retain his property. These three are
therefore accounted so far a distinct thing from the former, that by
the king's grant to a man of wrecks, things jetsam, flotsam, and ligan
will not pass[o].
Wrecks, in their legal acceptation, are at present not very frequent:
it rarely happening that every living creature on board perishes; and
if any should survive, it is a very great chance, since the
improvement of commerce, navigation, and correspondence, but the owner
will be able to assert his property within the year and day limited by
law. And in order to preserve this property entire for him, and if
possible to prevent wrecks at all, our laws have made many very humane
regulations; in a spirit quite opposite to those savage laws, which
formerly prevailed in all the northern regions of Europe, and a few
years ago were still laid to subsist on the coasts of the Baltic sea,
permitting the inhabitants to seize on whatever they could get as
lawful prize; or, as an author of their own expresses it, "in
naufragorum miseria et calamitate tanquam vultures ad praedam
currere[p]." For by the statute 2 Edw. III. c. 13. if any ship be
lost on the shore, and the goods come to land (so as it be not legal
wreck) they shall be presently delivered to the merchants, they paying
only a reasonable reward to those that saved and preserved them, which
is intitled salvage. Also by the common law, if any persons (other
than the sheriff) take any goods so cast on shore, which are not legal
wreck, the owners might have a commission to enquire and find them
out, and compel them to make restitution[q]. And by statute 12 Ann.
st. 2. c. 18. confirmed by 4 Geo. I. c. 12. in order to assist the
distressed, and prevent the scandalous illegal practices on some of
our sea coasts, (too similar to those on the Baltic) it is enacted,
that all head-officers and others of towns near the sea shall, upon
application made to them, summon as many hands as are necessary, and
send them to the relief of any ship in distress, on forfeiture of
100l. and, in case of assistance given, salvage shall be paid by the
owners, to be assessed by three neighbouring justices. All persons
that secrete any goods shall forfeit their treble value: and if they
wilfully do any act whereby the ship is lost or destroyed, by making
holes in her, stealing her pumps, or otherwise, they are guilty of
felony, without benefit of clergy. Lastly, by the statute 26 Geo. II.
c. 19. plundering any vessel either in distress, or wrecked, and
whether any living creature be on board or not, (for, whether wreck or
otherwise, it is clearly not the property of the populace) such
plundering, I say, or preventing the escape of any person that
endeavors to save his life, or wounding him with intent to destroy
him, or putting out false lights in order to bring any vessel into
danger, are all declared to be capital felonies; in like manner as the
destroying trees, steeples, or other stated seamarks, is punished by
the statute 8 Eliz. c. 13. with a forfeiture of 200l. Moreover, by
the statute of George II, pilfering any goods cast ashore is declared
to be petty larceny; and many other salutary regulations are made, for
the more effectually preserving ships of any nation in distress[r].
XII. A twelfth branch of the royal revenue, the right to mines, has
it's original from the king's prerogative of coinage, in order to
supply him with materials: and therefore those mines, which are
properly royal, and to which the king is entitled when found, are only
those of silver and gold[s]. By the old common law, if gold or silver
be found in mines of base metal, according to the opinion of some the
whole was a royal mine, and belonged to the king; though others held
that it only did so, if the quantity of gold or silver was of greater
value than the quantity of base metal[t]. But now by the statutes 1 W.
& M. st. 1. c. 30. and 5 W. & M. c. 6. this difference is made
immaterial; it being enacted, that no mines of copper, tin, iron, or
lead, shall be looked upon as royal mines, notwithstanding gold or
silver may be extracted from them in any quantities: but that the
king, or persons claiming royal mines under his authority, may have
the ore, (other than tin-ore in the counties of Devon and Cornwall)
paying for the same a price stated in the act. This was an extremely
reasonable law: for now private owners are not discouraged from
working mines, through a fear that they may be claimed as royal ones;
neither does the king depart from the just rights of his revenue,
since he may have all the precious metal contained in the ore, paying
no more for it than the value of the base metal which it is supposed
to be; to which base metal the land-owner is by reason and law
entitled.
XIII. To the same original may in part be referred the revenue of
treasure-trove (derived from the French word, trover, to find)
called in Latin thesaurus inventus, which is where any money or
coin, gold, silver, plate, or bullion, is found hidden in the earth,
or other private place, the owner thereof being unknown; in which case
the treasure belongs to the king: but if he that hid it be known, or
afterwards found out, the owner and not the king is entitled to it[u].
Also if it be found in the sea, or upon the earth, it doth not
belong to the king, but the finder, if no owner appears[w]. So that it
seems it is the hiding, not the abandoning of it, that gives the
king a property: Bracton[x] defining it, in the words of the
civilians, to be "vetus depositio pecuniae." This difference clearly
arises from the different intentions, which the law implies in the
owner. A man, that hides his treasure in a secret place, evidently
does not mean to relinquish his property; but reserves a right of
claiming it again, when he sees occasion; and, if he dies and the
secret also dies with him, the law gives it the king, in part of his
royal revenue. But a man that scatters his treasure into the sea, or
upon the public surface of the earth, is construed to have absolutely
abandoned his property, and returned it into the common stock, without
any intention of reclaiming it; and therefore it belongs, as in a
state of nature, to the first occupant, or finder; unless the owner
appear and assert his right, which then proves that the loss was by
accident, and not with an intent to renounce his property.
Formerly all treasure-trove belonged to the finder[y]; as was also the
rule of the civil law[z]. Afterwards it was judged expedient for the
purposes of the state, and particularly for the coinage, to allow part
of what was so found to the king; which part was assigned to be all
hidden treasure; such as is casually lost and unclaimed, and also
such as is designedly abandoned, still remaining the right of the
fortunate finder. And that the prince shall be entitled to this hidden
treasure is now grown to be, according to Grotius[a], "jus commune,
et quasi gentium:" for it is not only observed, he adds, in England,
but in Germany, France, Spain, and Denmark. The finding of deposited
treasure was much more frequent, and the treasures themselves more
considerable, in the infancy of our constitution than at present. When
the Romans, and other inhabitants of the respective countries which
composed their empire, were driven out by the northern nations, they
concealed their money under-ground; with a view of resorting to it
again when the heat of the irruption should be over, and the invaders
driven back to their desarts. But as this never happened, the
treasures were never claimed; and on the death of the owners the
secret also died along with them. The conquering generals, being aware
of the value of these hidden mines, made it highly penal to secrete
them from the public service. In England therefore, as among the
feudists[b], the punishment of such as concealed from the king the
finding of hidden treasure was formerly no less than death; but now it
is only fine and imprisonment[c].
XIV. Waifs, bona waviata, are goods stolen, and waived or thrown
away by the thief in his flight, for fear of being apprehended. These
are given to the king by the law, as a punishment upon the owner, for
not himself pursuing the felon, and taking away his goods from him[d].
And therefore if the party robbed do his diligence immediately to
follow and apprehend the thief (which is called making fresh suit)
or do convict him afterwards, or procure evidence to convict him, he
shall have his goods again[e]. Waived goods do also not belong to the
king, till seised by somebody for his use; for if the party robbed can
seise them first, though at the distance of twenty years, the king
shall never have them[f]. If the goods are hid by the thief, or left
any where by him, so that he had them not about him when he fled, and
therefore did not throw them away in his flight; these also are not
bona waviata, but the owner may have them again when he pleases[g].
The goods of a foreign merchant, though stolen and thrown away in
flight, shall never be waifs[h]: the reason whereof may be, not only
for the encouragement of trade, but also because there is no wilful
default in the foreign merchant's not pursuing the thief, he being
generally a stranger to our laws, our usages, and our language.
XV. Estrays are such valuable animals as are found wandering in any
manor or lordship, and no man knoweth the owner of them; in which case
the law gives them to the king as the general owner and lord paramount
of the soil, in recompence for the damage which they may have done
therein; and they now most commonly belong to the lord of the manor,
by special grant from the crown. But in order to vest an absolute
property in the king or his grantees, they must be proclaimed in the
church and two market towns next adjoining to the place where they are
found; and then, if no man claims them, after proclamation and a year
and a day passed, they belong to the king or his substitute without
redemption[i]; even though the owner were a minor, or under any other
legal incapacity[k]. A provision similar to which obtained in the old
Gothic constitution, with regard to all things that were found, which
were to be thrice proclaimed, primum coram comitibus et viatoribus
obviis, deinde in proxima villa vel pago, postremo coram ecclesia vel
judicio: and the space of a year was allowed for the owner to reclaim
his property[l]. If the owner claims them within the year and day, he
must pay the charges of finding, keeping, and proclaiming them[m]. The
king or lord has no property till the year and day passed: for if a
lord keepeth an estray three quarters of a year, and within the year
it strayeth again, and another lord getteth it, the first lord cannot
take it again[n]. Any beast may be an estray, that is by nature tame
or reclaimable, and in which there is a valuable property, as sheep,
oxen, swine, and horses, which we in general call cattle; and so
Fleta[o] defines it, pecus vagans, quod nullus petit, sequitur, vel
advocat. For animals upon which the law sets no value, as a dog or
cat, and animals ferae naturae, as a bear or wolf, cannot be
considered as estrays. So swans may be estrays, but not any other
fowl[p]; whence they are said to be royal fowl. The reason of which
distinction seems to be, that, cattle and swans being of a reclaimed
nature, the owner's property in them is not lost merely by their
temporary escape; and they also, from their intrinsic value, are a
sufficient pledge for the expense of the lord of the franchise in
keeping them the year and day. For he that takes an estray is bound,
so long as he keeps it, to find it in provisions and keep it from
damage[q]; and may not use it by way of labour, but is liable to an
action for so doing[r]. Yet he may milk a cow, or the like, for that
tends to the preservation, and is for the benefit, of the animal[s].
Besides the particular reasons before given why the king should have
the several revenues of royal fish, shipwrecks, treasure-trove, waifs,
and estrays, there is also one general reason which holds for them
all; and that is, because they are bona vacantia, or goods in which
no one else can claim a property. And therefore by the law of nature
they belonged to the first occupant or finder; and so continued under
the imperial law. But, in settling the modern constitutions of most of
the governments in Europe, it was thought proper (to prevent that
strife and contention, which the mere title of occupancy is apt to
create and continue, and to provide for the support of public
authority in a manner the least burthensome to individuals) that these
rights should be annexed to the supreme power by the positive laws of
the state. And so it came to pass that, as Bracton expresses it[t],
haec, quae nullius in bonis sunt, et olim fuerunt inventoris de jure
naturali, jam efficiuntur principis de jure gentium.
XVI. The next branch of the king's ordinary revenue consists in
forfeitures of lands and goods for offences; bona confiscata, as
they are called by the civilians, because they belonged to the
fiscus or imperial treasury; or, as our lawyers term them,
forisfacta, that is, such whereof the property is gone away or
departed from the owner. The true reason and only substantial ground
of any forfeiture for crimes consist in this; that all property is
derived from society, being one of those civil rights which are
conferred upon individuals, in exchange for that degree of natural
freedom, which every man must sacrifice when he enters into social
communities. If therefore a member of any national community violates
the fundamental contract of his association, by transgressing the
municipal law, he forfeits his right to such privileges as he claims
by that contract; and the state may very justly resume that portion of
property, or any part of it, which the laws have before assigned him.
Hence, in every offence of an atrocious kind, the laws of England have
exacted a total confiscation of the moveables or personal estate; and
in many cases a perpetual, in others only a temporary, loss of the
offender's immoveables or landed property; and have vested them both
in the king, who is the person supposed to be offended, being the one
visible magistrate in whom the majesty of the public resides. The
particulars of these forfeitures will be more properly recited when we
treat of crimes and misdemesnors. I therefore only mention them here,
for the sake of regularity, as a part of the census regalis; and
shall postpone for the present the farther consideration of all
forfeitures, excepting one species only, which arises from the
misfortune rather than the crime of the owner, and is called a
deodand.
By this is meant whatever personal chattel is the immediate occasion
of the death of any reasonable creature; which is forfeited to the
king, to be applied to pious uses, and distributed in alms by his high
almoner[u]; though formerly destined to a more superstitious purpose.
It seems to have been originally designed, in the blind days of
popery, as an expiation for the souls of such as were snatched away by
sudden death; and for that purpose ought properly to have been given
to holy church[w]; in the same manner, as the apparel of a stranger
who was found dead was applied to purchase masses for the good of his
soul. And this may account for that rule of law, that no deodand is
due where an infant under the years of discretion is killed by a fall
from a cart, or horse, or the like, not being in motion[x]; whereas,
if an adult person falls from thence and is killed, the thing is
certainly forfeited. For the reason given by sir Matthew Hale seems to
be very inadequate, viz. because an infant is not able to take care
of himself: for why should the owner save his forfeiture, on account
of the imbecillity of the child, which ought rather to have made him
more cautious to prevent any accident of mischief? The true ground of
this rule seems rather to be, that the child, by reason of it's want
of discretion, is presumed incapable of actual sin, and therefore
needed no deodand to purchase propitiatory masses: but every adult,
who dies in actual sin, stood in need of such atonement, according to
the humane superstition of the founders of the English law.
Thus stands the law, if a person be killed by a fall from a thing
standing still. But if a horse, or ox, or other animal, of his own
motion, kill as well an infant as an adult, or if a cart run over him,
they shall in either case be forfeited as deodands[y]; which is
grounded upon this additional reason, that such misfortunes are in
part owing to the negligence of the owner, and therefore he is
properly punished by such forfeiture. A like punishment is in like
cases inflicted by the mosaical law[z]: "if an ox gore a man that he
die, the ox shall be stoned, and his flesh shall not be eaten." And
among the Athenians[a], whatever was the cause of a man's death, by
falling upon him, was exterminated or cast out of the dominions of the
republic. Where a thing, not in motion, is the occasion of a man's
death, that part only which is the immediate cause is forfeited; as if
a man be climbing up a wheel, and is killed by falling from it, the
wheel alone is a deodand[b]: but, wherever the thing is in motion, not
only that part which immediately gives the wound, (as the wheel, which
runs over his body) but all things which move with it and help to make
the wound more dangerous (as the cart and loading, which increase the
pressure of the wheel) are forfeited[c]. It matters not whether the
owner were concerned in the killing or not; for if a man kills another
with my sword, the sword is forfeited[d] as an accursed thing[e]. And
therefore, in all indictments for homicide, the instrument of death
and the value are presented and found by the grand jury (as, that the
stroke was given with a certain penknife, value sixpence) that the
king or his grantee may claim the deodand: for it is no deodand,
unless it be presented as such by a jury of twelve men[f]. No deodands
are due for accidents happening upon the high sea, that being out of
the jurisdiction of the common law: but if a man falls from a boat or
ship in fresh water, and is drowned, the vessel and cargo are in
strictness a deodand[g].
Deodands, and forfeitures in general, as well as wrecks, treasure
trove, royal fish, mines, waifs, and estrays, may be granted by the
king to particular subjects, as a royal franchise: and indeed they are
for the most part granted out to the lords of manors, or other
liberties; to the perversion of their original design.
XVII. Another branch of the king's ordinary revenue arises from
escheats of lands, which happen upon the defect of heirs to succeed to
the inheritance; whereupon they in general revert to and vest in the
king, who is esteemed, in the eye of the law, the original proprietor
of all the lands in the kingdom. But the discussion of this topic more
properly belongs to the second book of these commentaries, wherein we
shall particularly consider the manner in which lands may be acquired
or lost by escheat.
XVIII. I proceed therefore to the eighteenth and last branch of the
king's ordinary revenue; which consists in the custody of idiots, from
whence we shall be naturally led to consider also the custody of
lunatics.
An idiot, or natural fool, is one that hath had no understanding from
his nativity; and therefore is by law presumed never likely to attain
any. For which reason the custody of him and of his lands was formerly
vested in the lord of the fee[h]; (and therefore still, by special
custom, in some manors the lord shall have the ordering of idiot and
lunatic copyholders[i]) but, by reason of the manifold abuses of this
power by subjects, it was at last provided by common consent, that it
should be given to the king, as the general conservator of his people,
in order to prevent the idiot from wasting his estate, and reducing
himself and his heirs to poverty and distress[k]: This fiscal
prerogative of the king is declared in parliament by statute 17 Edw.
II. c. 9. which directs (in affirmance of the common law[l],) that the
king shall have ward of the lands of natural fools, taking the profits
without waste or destruction, and shall find them necessaries; and
after the death of such idiots he shall render the estate to the
heirs; in order to prevent such idiots from aliening their lands, and
their heirs from being disherited.
By the old common law there is a writ de idiota inquirendo, to
enquire whether a man be an idiot or not[m]: which must be tried by a
jury of twelve men; and if they find him purus idiota, the profits
of his lands, and the custody of his person may be granted by the king
to some subject, who has interest enough to obtain them[n]. This
branch of the revenue hath been long considered as a hardship upon
private families; and so long ago as in the 8 Jac. I. it was under the
consideration of parliament, to vest this custody in the relations of
the party, and to settle an equivalent on the crown in lieu of it; it
being then proposed to share the same fate with the slavery of the
feodal tenures, which has been since abolished[o]. Yet few instances
can be given of the oppressive exertion of it, since it seldom happens
that a jury finds a man an idiot a nativitate, but only non compos
mentis from some particular time; which has an operation very
different in point of law.
A man is not an idiot[p], if he hath any glimmering of reason, so that
he can tell his parents, his age, or the like common matters. But a
man who is born deaf, dumb, and blind, is looked upon by the law as in
the same state with an idiot[q]; he being supposed incapable of
understanding, as wanting those senses which furnish the human mind
with ideas.
A lunatic, or non compos mentis, is one who hath had understanding,
but by disease, grief, or other accident hath lost the use of his
reason. A lunatic is indeed properly one that hath lucid intervals;
sometimes enjoying his senses, and sometimes not, and that frequently
depending upon the change of the moon. But under the general name of
non compos mentis (which sir Edward Coke says is the most legal
name[r]) are comprized not only lunatics, but persons under frenzies;
or who lose their intellects by disease; those that grow deaf, dumb,
and blind, not being born so; or such, in short, as are by any means
rendered incapable of conducting their own affairs. To these also, as
well as idiots, the king is guardian, but to a very different purpose.
For the law always imagines, that these accidental misfortunes may be
removed; and therefore only constitutes the crown a trustee for the
unfortunate persons, to protect their property, and to account to them
for all profits received, if they recover, or after their decease to
their representatives. And therefore it is declared by the statute 17
Edw. II. c. 10. that the king shall provide for the custody and
sustentation of lunatics, and preserve their lands and the profits of
them, for their use, when they come to their right mind: and the king
shall take nothing to his own use; and if the parties die in such
estate, the residue shall be distributed for their souls by the advice
of the ordinary, and of course (by the subsequent amendments of the
law of administrations) shall now go to their executors or
administrators.
The method of proving a person non compos is very similar to that of
proving him an idiot. The lord chancellor, to whom, by special
authority from the king, the custody of idiots and lunatics is
intrusted[s], upon petition or information, grants a commission in
nature of the writ de idiota inquirendo, to enquire into the party's
state of mind; and if he be found non compos, he usually commits the
care of his person, with a suitable allowance for his maintenance, to
some friend, who is then called his committee. However, to prevent
sinister practices, the next heir is never permitted to be this
committee of the person; because it is his interest that the party
should die. But, it hath been said, there lies not the same objection
against his next of kin, provided he be not his heir; for it is his
interest to preserve the lunatic's life, in order to increase the
personal estate by savings, which he or his family may hereafter be
entitled to enjoy[t]. The heir is generally made the manager or
committee of the estate, it being clearly his interest by good
management to keep it in condition; accountable however to the court
of chancery, and to the non compos himself, if he recovers; or
otherwise, to his administrators.
In this care of idiots and lunatics the civil law agrees with ours; by
assigning them tutors to protect their persons, and curators to manage
their estates. But in another instance the Roman law goes much beyond
the English. For, if a man by notorious prodigality was in danger of
wasting his estate, he was looked upon as non compos and committed
to the care of curators or tutors by the praetor[u]. And by the laws
of Solon such prodigals were branded with perpetual infamy[w]. But
with us, when a man on an inquest of idiocy hath been returned an
unthrift and not an idiot[x], no farther proceedings have been
had. And the propriety of the practice itself seems to be very
questionable. It was doubtless an excellent method of benefiting the
individual and of preserving estates in families; but it hardly seems
calculated for the genius of a free nation, who claim and exercise the
liberty of using their own property as they please. "Sic utere tuo,
ut alienum non laedas," is the only restriction our laws have given
with regard to oeconomical prudence. And the frequent circulation and
transfer of lands and other property, which cannot be effected
without extravagance somewhere, are perhaps not a little conducive
towards keeping our mixed constitution in it's due health and vigour.
This may suffice for a short view of the king's ordinary revenue, or
the proper patrimony of the crown; which was very large formerly, and
capable of being increased to a magnitude truly formidable: for there
are very few estates in the kingdom, that have not, at some period or
other since the Norman conquest, been vested in the hands of the king
by forfeiture, escheat, or otherwise. But, fortunately for the liberty
of the subject, this hereditary landed revenue, by a series of
improvident management, is sunk almost to nothing; and the casual
profits, arising from the other branches of the census regalis, are
likewise almost all of them alienated from the crown. In order to
supply the deficiences of which, we are now obliged to have recourse
to new methods of raising money, unknown to our early ancestors; which
methods constitute the king's extraordinary revenue. For, the
publick patrimony being got into the hands of private subjects, it is
but reasonable that private contributions should supply the public
service. Which, though it may perhaps fall harder upon some
individuals, whose ancestors have had no share in the general plunder,
than upon others, yet, taking the nation throughout, it amounts to
nearly the same; provided the gain by the extraordinary, should appear
to be no greater than the loss by the ordinary, revenue. And perhaps,
if every gentleman in the kingdom was to be stripped of such of his
lands as were formerly the property of the crown; was to be again
subject to the inconveniences of purveyance and pre-emption, the
oppression of forest laws, and the slavery of feodal tenures; and was
to resign into the king's hands all his royal franchises of waifs,
wrecks, estrays, treasure-trove, mines, deodands, forfeitures, and the
like; he would find himself a greater loser, than by paying his
quota to such taxes, as are necessary to the support of government.
The thing therefore to be wished and aimed at in a land of liberty, is
by no means the total abolition of taxes, which would draw after it
very pernicious consequences, and the very supposition of which is the
height of political absurdity. For as the true idea of government and
magistracy will be found to consist in this, that some few men are
deputed by many others to preside over public affairs, so that
individuals may the better be enabled to attend to their private
concerns; it is necessary that those individuals should be bound to
contribute a portion of their private gains, in order to support that
government, and reward that magistracy, which protects them in the
enjoyment of their respective properties. But the things to be aimed
at are wisdom and moderation, not only in granting, but also in the
method of raising, the necessary supplies; by contriving to do both in
such a manner as may be most conducive to the national welfare and at
the same time most consistent with oeconomy and the liberty of the
subject; who, when properly taxed, contributes only, as was before
observed[y], some part of his property, in order to enjoy the rest.
These extraordinary grants are usually called by the synonymous names
of aids, subsidies, and supplies; and are granted, we have formerly
seen[z], by the commons of Great Britain, in parliament assembled:
who, when they have voted a supply to his majesty, and settled the
quantum of that supply, usually resolve themselves into what is
called a committee of ways and means, to consider of the ways and
means of raising the supply so voted. And in this committee every
member (though it is looked upon as the peculiar province of the
chancellor of the exchequer) may propose such scheme of taxation as he
thinks will be least detrimental to the public. The resolutions of
this committee (when approved by a vote of the house) are in general
esteemed to be (as it were) final and conclusive. For, through
the supply cannot be actually raised upon
the subject till directed by an act of the whole parliament, yet no
monied man will scruple to advance to the government any quantity of
ready cash, on the credit of a bare vote of the house of commons,
though no law be yet passed to establish it.
The taxes, which are raised upon the subject, are either annual or
perpetual. The usual annual taxes are those upon land and malt.
I. The land tax, in it's modern shape, has superseded all the former
methods of rating either property, or persons in respect of their
property, whether by tenths or fifteenths, subsidies on land, hydages,
scutages, or talliages; a short explication of which will greatly
assist us in understanding our antient laws and history.
Tenths, and fifteenths[a], were temporary aids issuing out of personal
property, and granted to the king by parliament. They were formerly
the real tenth or fifteenth part of all the moveables belonging to the
subject; when such moveables, or personal estates, were a very
different and a much less considerable thing than what they usually
are at this day. Tenths are said to have been first granted under
Henry the second, who took advantage of the fashionable zeal for
croisades to introduce this new taxation, in order to defray the
expense of a pious expedition to Palestine, which he really or
seemingly had projected against Saladine emperor of the Saracens;
whence it was originally denominated the Saladine tenth[b]. But
afterwards fifteenths were more usually granted than tenths.
Originally the amount of these taxes was uncertain, being levied by
assessments new made at every fresh grant of the commons, a commission
for which is preserved by Matthew Paris[c]: but it was at length
reduced to a certainty in the eighth of Edw. III. when, by virtue of
the king's commission, new taxations were made of every township,
borough, and city in the kingdom, and recorded in the exchequer; which
rate was, at the time, the fifteenth part of the value of every
township, the whole amounting to about 29000l. and therefore it
still kept up the name of a fifteenth, when, by the alteration of the
value of money and the encrease of personal property, things came to
be in a very different situation. So that when, of later years, the
commons granted the king a fifteenth, every parish in England
immediately knew their proportion of it; that is, the same identical
sum that was assessed by the same aid in the eighth of Edw. III; and
then raised it by a rate among themselves, and returned it into the
royal exchequer.
The other antient levies were in the nature of a modern land tax; for
we may trace up the original of that charge as high as to the
introduction of our military tenures[d]; when every tenant of a
knight's fee was bound, if called upon, to attend the king in his army
for forty days in every year. But this personal attendance growing
troublesome in many respects, the tenants found means of compounding
for it, by first sending others in their stead, and in process of time
by making a pecuniary satisfaction to the crown in lieu of it. This
pecuniary satisfaction at last came to be levied by assessments, at so
much for every knight's fee, under the name of scutages; which appear
to have been levied for the first time in the fifth year of Henry the
second, on account of his expedition to Toulouse, and were then (I
apprehend) mere arbitrary compositions, as the king and the subject
could agree. But this precedent being afterwards abused into a means
of oppression, (by levying scutages on the landholders by the royal
authority only, whenever our kings went to war, in order to hire
mercenary troops and pay their contingent expences) it became
thereupon a matter of national complaint; and king John was obliged to
promise in his magna carta[e], that no scutage should be imposed
without the consent of the common council of the realm. This clause
was indeed omitted in the charters of Henry III, where[f] we only find
it stipulated, that scutages should be taken as they were used to be
in the time of king Henry the second. Yet afterwards, by a variety of
statutes under Edward I and his grandson[g], it was provided, that
the king shall not take any aids or tasks, any talliage or tax, but by
the common assent of the great men and commons in parliament.
Of the same nature with scutages upon knights-fees were the
assessments of hydage upon all other lands, and of talliage upon
cities and burghs[h]. But they all gradually fell into disuse, upon
the introduction of subsidies, about the time of king Richard II and
king Henry IV. These were a tax, not immediately imposed upon
property, but upon persons in respect of their reputed estates, after
the nominal rate of 4s. in the pound for lands, and 2s. 6d. for
goods; and for those of aliens in a double proportion. But this
assessment was also made according to an antient valuation; wherein
the computation was so very moderate, and the rental of the kingdom
was supposed to be so exceeding low, that one subsidy of this sort did
not, according to sir Edward Coke[i], amount to more than 70000l.
whereas a modern land tax at the same rate produces two millions. It
was antiently the rule never to grant more than one subsidy, and two
fifteenths at a time; but this rule was broke through for the first
time on a very pressing occasion, the Spanish invasion in 1588; when
the parliament gave queen Elizabeth two subsidies and four fifteenths.
Afterwards, as money sunk in value, more subsidies were given; and we
have an instance in the first parliament of 1640, of the king's
desiring twelve subsidies of the commons, to be levied in three years;
which was looked upon as a startling proposal: though lord Clarendon
tells us[k], that the speaker, serjeant Glanvile, made it manifest to
the house, how very inconsiderable a sum twelve subsidies amounted to,
by telling them he had computed what he was to pay for them; and, when
he named the sum, he being known to be possessed of a great estate, it
seemed not worth any farther deliberation. And indeed, upon
calculation, we shall find, that the total amount of these twelve
subsidies, to be raised in three years, is less than what is now
raised in one year, by a land tax of two shillings in the pound.
The grant of scutages, talliages, or subsidies by the commons did not
extend to spiritual preferments; those being usually taxed at the same
time by the clergy themselves in convocation; which grants of the
clergy were confirmed in parliament, otherwise they were illegal, and
not binding; as the same noble writer observes of the subsidies
granted by the convocation, who continued sitting after the
dissolution of the first parliament in 1640. A subsidy granted by the
clergy was after the rate of 4s. in the pound according to the
valuation of their livings in the king's books; and amounted, sir
Edward Coke tells us[l], to about 20000l. While this custom
continued, convocations were wont to sit as frequently as parliaments:
but the last subsidies, thus given by the clergy, were those confirmed
by statute 15 Car. II. cap. 10. since which another method of taxation
has generally prevailed, which takes in the clergy as well as the
laity; in recompense for which the beneficed clergy have from that
period been allowed to vote at the elections of knights of the
shire[m]; and thenceforward also the practice of giving ecclesiastical
subsidies hath fallen into total disuse.
The lay subsidy was usually raised by commissioners appointed by the
crown, or the great officers of state: and therefore in the beginning
of the civil wars between Charles I and his parliament, the latter,
having no other sufficient revenue to support themselves and their
measures, introduced the practice of laying weekly and monthly
assessments[n] of a specific sum upon the several counties of the
kingdom; to be levied by a pound rate on lands and personal estates:
which were occasionally continued during the whole usurpation,
sometimes at the rate of 120000l. a month; sometimes at inferior
rates[o]. After the restoration the antient method of granting
subsidies, instead of such monthly assessments, was twice, and twice
only, renewed; viz. in 1663, when four subsidies were granted by the
temporalty, and four by the clergy; and in 1670, when 800000l. was
raised by way of subsidy, which was the last time of raising supplies
in that manner. For, the monthly assessments being now established by
custom, being raised by commissioners named by parliament, and
producing a more certain revenue; from that time forwards we hear no
more of subsidies; but occasional assessments were granted as the
national emergencies required. These periodical assessments, the
subsidies which preceded them, and the more antient scutage, hydage,
and talliage, were to all intents and purposes a land tax; and the
assessments were sometimes expressly called so[p]. Yet a popular
opinion has prevailed, that the land tax was first introduced in the
reign of king William III; because in the year 1692 a new assessment
or valuation of estates was made throughout the kingdom; which, though
by no means a perfect one, had this effect, that a supply of
500000l. was equal to 1s. in the pound of the value of the estates
given in. And, according to this enhanced valuation, from the year
1693 to the present, a period of above seventy years, the land tax has
continued an annual charge upon the subject; above half the time at
4s. in the pound, sometimes at 3s, sometimes at 2s, twice[q] at
1s, but without any total intermission. The medium has been 3s.
3d. in the pound, being equivalent to twenty three antient
subsidies, and amounting annually to more than a million and an half
of money. The method of raising it is by charging a particular sum
upon each county, according to the valuation given in, A.D. 1692:
and this sum is assessed and raised upon individuals (their personal
estates, as well as real, being liable thereto) by commissioners
appointed in the act, being the principal landholders of the county,
and their officers.
II. The other annual tax is the malt tax; which is a sum of 750000l,
raised every year by parliament, ever since 1697, by a duty of 6d.
in the bushel on malt, and a proportionable sum on certain liquors,
such as cyder and perry, which might otherwise prevent the consumption
of malt. This is under the management of the commissioners of the
excise; and is indeed itself no other than an annual excise, the
nature of which species of taxation I shall presently explain: only
premising at present, that in the year 1760 an additional perpetual
excise of 3d. per bushel was laid upon malt; and in 1763 a
proportionable excise was laid upon cyder and perry.
The perpetual taxes are,
I. The customs; or the duties, toll, tribute, or tariff, payable upon
merchandize exported and imported. The considerations upon which this
revenue (or the more antient part of it, which arose only from
exports) was invested in the king, were said to be two[r]; 1. Because
he gave the subject leave to depart the kingdom, and to carry his
goods along with him. 2. Because the king was bound of common right to
maintain and keep up the ports and havens, and to protect the merchant
from pirates. Some have imagined they are called with us customs,
because they were the inheritance of the king by immemorial usage and
the common law, and not granted him by any statute[s]: but sir Edward
Coke hath clearly shewn[t], that the king's first claim to them was by
grant of parliament 3 Edw. I. though the record thereof is not now
extant. And indeed this is in express words confessed by statute 25
Edw. I. c. 7. wherein the king promises to take no customs from
merchants, without the common assent of the realm, "saving to us and
our heirs, the customs on wools, skins, and leather, formerly granted
to us by the commonalty aforesaid." These were formerly called the
hereditary customs of the crown; and were due on the exportation only
of the said three commodities, and of none other: which were stiled
the staple commodities of the kingdom, because they were obliged to
be brought to those ports where the king's staple was established, in
order to be there first rated, and then exported[u]. They were
denominated in the barbarous Latin of our antient records,
custuma[w]; not consuetudines, which is the language of our law
whenever it means merely usages. The duties on wool, sheep-skins, or
woolfells, and leather, exported, were called custuma antiqua sive
magna; and were payable by every merchant, as well native as
stranger; with this difference, that merchant-strangers paid an
additional toll, viz. half as much again as was paid by natives. The
custuma parva et nova were an impost of 3d. in the pound, due from
merchant-strangers only, for all commodities as well imported as
exported; which was usually called the alien's duty, and was first
granted in 31 Edw. I[x]. But these antient hereditary customs,
especially those on wool and woolfells, came to be of little account
when the nation became sensible of the advantages of a home
manufacture, and prohibited the exportation of wool by statute 11 Edw.
III. c. 1.
There is also another antient hereditary duty belonging to the crown,
called the prisage or butlerage of wines. Prisage was a right of
taking two tons of wine from every ship importing into England
twenty tons or more; which by Edward I was exchanged into a duty of
2s. for every ton imported by merchant-strangers; which is called
butlerage, because paid to the king's butler[y].
Other customs payable upon exports and imports are distinguished into
subsidies, tonnage, poundage, and other imposts. Subsidies are such as
were imposed by parliament upon any of the staple commodities before
mentioned, over and above the custuma antiqua et magna: tonnage was
a duty upon all wines imported, over and above the prisage and
butlerage aforesaid: poundage was a duty imposed ad valorem, at the
rate of 12d. in the pound, on all other merchandize whatsoever: and
the other imports were such as were occasionally laid on by
parliament, as circumstances and times required[z]. These distinctions
are now in a manner forgotten, except by the officers immediately
concerned in this department; their produce being in effect all
blended together, under the one denomination of the customs.
By these we understand, at present, a duty or subsidy paid by the
merchant, at the quay, upon all imported as well as exported
commodities, by authority of parliament; unless where, for particular
national reasons, certain rewards, bounties, or drawbacks, are allowed
for particular exports or imports. Those of tonnage and poundage, in
particular, were at first granted, as the old statutes, and
particularly 1 Eliz. c. 19. express it, for the defence of the realm,
and the keeping and safeguard of the seas, and for the intercourse of
merchandize safely to come into and pass out of the same. They were at
first usually granted only for a stated term of years, as, for two
years in 5 Ric. II[a]; but in Henry the fifth's time, they were
granted him for life by a statute in the third year of his reign; and
again to Edward IV for the term of his life also: since which time
they were regularly granted to all his successors, for life, sometimes
at their first, sometimes at other subsequent parliaments, till the
reign of Charles the first; when, as had before happened in the reign
of Henry VIII[b] and other princes, they were neglected to be asked.
And yet they were imprudently and unconstitutionally levied and taken
without consent of parliament, (though more than one had been
assembled) for fifteen years together; which was one of the causes of
those unhappy discontents, justifiable at first in too many instances,
but which degenerated at last into causeless rebellion and murder.
For, as in every other, so in this particular case, the king (previous
to the commencement of hostilities) gave the nation ample satisfaction
for the errors of his former conduct, by passing an act[c], whereby he
renounced all power in the crown of levying the duty of tonnage and
poundage, without the express consent of parliament; and also all
power of imposition upon any merchandizes whatever. Upon the
restoration this duty was granted to king Charles the second for life,
and so it was to his two immediate successors; but now by three
several statutes, 9 Ann. c. 6. 1 Geo. I. c. 12. and 3 Geo. I. c. 7. it
is made perpetual and mortgaged for the debt of the publick. The
customs, thus imposed by parliament, are chiefly contained in two
books of rates, set forth by parliamentary authority[d]; one signed by
sir Harbottle Grimston, speaker of the house of commons in Charles the
second's time; and the other an additional one signed by sir Spenser
Compton, speaker in the reign of George the first; to which also
subsequent additions have been made. Aliens pay a larger proportion
than natural subjects, which is what is now generally understood by
the aliens' duty; to be exempted from which is one principal cause of
the frequent applications to parliament for acts of naturalization.
These customs are then, we see, a tax immediately paid by the
merchant, although ultimately by the consumer. And yet these are the
duties felt least by the people; and, if prudently managed, the people
hardly consider that they pay them at all. For the merchant is easy,
being sensible he does not pay them for himself; and the consumer, who
really pays them, confounds them with the price of the commodity: in
the same manner as Tacitus observes, that the emperor Nero gained the
reputation of abolishing the tax on the sale of slaves, though he only
transferred it from the buyer to the seller; so that it was, as he
expresses it, "remissum magis specie, quam vi: quia cum venditor
pendere juberetur, in partem pretii emptoribus accrescebat[e]." But
this inconvenience attends it on the other hand, that these imposts,
if too heavy, are a check and cramp upon trade; and especially when
the value of the commodity bears little or no proportion to the
quantity of the duty imposed. This in consequence gives rise also to
smuggling, which then becomes a very lucrative employment: and it's
natural and most reasonable punishment, viz. confiscation of the
commodity, is in such cases quite ineffectual; the intrinsic value of
the goods, which is all that the smuggler has paid, and therefore all
that he can lose, being very inconsiderable when compared with his
prospect of advantage in evading the duty. Recourse must therefore be
had to extraordinary punishments to prevent it; perhaps even to
capital ones: which destroys all proportion of punishment[f], and puts
murderers upon an equal footing with such as are really guilty of no
natural, but merely a positive offence.
There is also another ill consequence attending high imports on
merchandize, not frequently considered, but indisputably certain; that
the earlier any tax is laid on a commodity, the heavier it falls upon
the consumer in the end: for every trader, through whose hands it
passes, must have a profit, not only upon the raw material and his own
labour and time in preparing it, but also upon the very tax itself,
which he advances to the government; otherwise he loses the use and
interest of the money which he so advances. To instance in the article
of foreign paper. The merchant pays a duty upon importation, which he
does not receive again till he sells the commodity, perhaps at the end
of three months. He is therefore equally entitled to a profit upon
that duty which he pays at the customhouse, as to a profit upon the
original price which he pays to the manufacturer abroad; and considers
it accordingly in the price he demands of the stationer. When the
stationer sells it again, he requires a profit of the printer or
bookseller upon the whole sum advanced by him to the merchant: and the
bookseller does not forget to charge the full proportion to the
student or ultimate consumer; who therefore does not only pay the
original duty, but the profits of these three intermediate traders,
who have successively advanced it for him. This might be carried much
farther in any mechanical, or more complicated, branch of trade.
II. Directly opposite in it's nature to this is the excise duty; which
is an inland imposition, paid sometimes upon the consumption of the
commodity, or frequently upon the retail sale, which is the last stage
before the consumption. This is doubtless, impartially speaking, the
most oeconomical way of taxing the subject: the charges of levying,
collecting, and managing the excise duties being considerably less in
proportion, than in any other branch of the revenue. It also renders
the commodity cheaper to the consumer, than charging it with customs
to the same amount would do; for the reason just now given, because
generally paid in a much later stage of it. But, at the same time, the
rigour and arbitrary proceedings of excise-laws seem hardly compatible
with the temper of a free nation. For the frauds that might be
committed in this branch of the revenue, unless a strict watch is
kept, make it necessary, wherever it is established, to give the
officers a power of entring and searching the houses of such as deal
in excisable commodities, at any hour of the day, and, in many cases,
of the night likewise. And the proceedings in case of transgressions
are so summary and sudden, that a man may be convicted in two days
time in the penalty of many thousand pounds by two commissioners or
justices of the peace; to the total exclusion of the trial by jury,
and disregard of the common law. For which reason, though lord
Clarendon tells us[g], that to his knowlege the earl of Bedford (who
was made lord treasurer by king Charles the first, to oblige his
parliament) intended to have set up the excise in England, yet it
never made a part of that unfortunate prince's revenue; being first
introduced, on the model of the Dutch prototype, by the parliament
itself after it's rupture with the crown. Yet such was the opinion of
it's general unpopularity, that when in 1642 "aspersions were cast by
malignant persons upon the house of commons, that they intended to
introduce excises, the house for it's vindication therein did declare,
that these rumours were false and scandalous; and that their authors
should be apprehended and brought to condign punishment[h]." It's
original establishment was in 1643, and it's progress was gradual[i];
being at first laid upon those persons and commodities, where it was
supposed the hardship would be least perceivable, viz. the makers
and venders of beer, ale, cyder, and perry[k]; and the royalists at
Oxford soon followed the example of their brethren at Westminster by
imposing a similar duty; both sides protesting that it should be
continued no longer than to the end of the war, and then be utterly
abolished[l]. But the parliament at Westminster soon after imposed it
on flesh, wine, tobacco, sugar, and such a multitude of other
commodities that it might fairly be denominated general; in pursuance
of the plan laid down by Mr Pymme (who seems to have been the father
of the excise) in his letter to sir John Hotham[m], signifying, "that
they had proceeded in the excise to many particulars, and intended to
go on farther; but that it would be necessary to use the people to it
by little and little." And afterwards, when the people had been
accustomed to it for a series of years, the succeeding champions of
liberty boldly and openly declared, "the impost of excise to be the
most easy and indifferent levy that could be laid upon the people[n]:"
and accordingly continued it during the whole usurpation. Upon king
Charles's return, it having then been long established and it's
produce well known, some part of it was given to the crown, in the 12
Car. II, by way of purchase (as was before observed) for the feodal
tenures and other oppressive parts of the hereditary revenue. But,
from it's first original to the present time, it's very name has been
odious to the people of England. It has nevertheless been imposed on
abundance of other commodities in the reigns of king William III, and
every succeeding prince, to support the enormous expenses occasioned
by our wars on the continent. Thus brandies and other spirits are now
excised at the distillery; printed silks and linens, at the printers;
starch and hair powder, at the maker's; gold and silver wire, at the
wiredrawer's; all plate whatsoever, first in the hands of the vendor,
who pays yearly for a licence to sell it, and afterwards in the hands
of the occupier, who also pays an annual duty for having it in his
custody; and coaches and other wheel carriages, for which the occupier
is excised; though not with the same circumstances of arbitrary
strictness with regard to plate and coaches, as in the other
instances. To these we may add coffee and tea, chocolate, and cocoa
paste, for which the duty is paid by the retailer; all artificial
wines, commonly called sweets; paper and pasteboard, first when made,
and again if stained or printed; malt as before-mentioned; vinegars;
and the manufacture of glass; for all which the duty is paid by the
manufacturer; hops, for which the person that gathers them is
answerable; candles and soap, which are paid for at the maker's; malt
liquors brewed for sale, which are excised at the brewery; cyder and
perry, at the mill; and leather and skins, at the tanner's. A list,
which no friend to his country would wish to see farther encreased.
III. I proceed therefore to a third duty, namely that upon salt; which
is another distinct branch of his majesty's extraordinary revenue, and
consists in an excise of 3s. 4d. per bushel imposed upon all
salt, by several statutes of king William and other subsequent reigns.
This is not generally called an excise, because under the management
of different commissioners: but the commissioners of the salt duties
have by statute 1 Ann. c. 21. the same powers, and must observe the
same regulations, as those of other excises. This tax had usually been
only temporary; but by statute 26 Geo. II. c. 3. was made perpetual.
IV. Another very considerable branch of the revenue is levied with
greater chearfulness, as, instead of being a burden, it is a manifest
advantage to the public. I mean the post-office, or duty for the
carriage of letters. As we have traced the original of the excise to
the parliament of 1643, so it is but justice to observe that this
useful invention owes it's birth to the same assembly. It is true,
there existed postmasters in much earlier times: but I apprehend their
business was confined to the furnishing of posthorses to persons who
were desirous to travel expeditiously, and to the dispatching
extraordinary pacquets upon special occasions. The outline of the
present plan seems to have been originally conceived by Mr Edmond
Prideaux, who was appointed attorney general to the commonwealth after
the murder of king Charles. He was a chairman of a committee in 1642
for considering what rates should be set upon inland letters[o]; and
afterwards appointed postmaster by an ordinance of both the houses[p],
in the execution of which office he first established a weekly
conveyance of letters into all parts of the nation[q]: thereby saving
to the public the charge of maintaining postmasters, to the amount of
7000l. per annum. And, his own emoluments being probably
considerable, the common council of London endeavoured to erect
another post-office in opposition to his, till checked by a resolution
of the commons[r], declaring, that the office of postmaster is and
ought to be in the sole power and disposal of the parliament. This
office was afterwards farmed by one Manley in 1654[s]. But, in 1657, a
regular post-office was erected by the authority of the protector and
his parliament, upon nearly the same model as has been ever since
adopted, with the same rates of postage as were continued till the
reign of queen Anne[t]. After the restoration a similar office, with
some improvements, was established by statute 12 Car. II. c. 35. but
the rates of letters were altered, and some farther regulations added,
by the statutes 9 Ann. c. 10. 6 Geo. I. c. 21. 26 Geo. II. c. 12. and
5 Geo. III. c. 25. and penalties were enacted, in order to confine the
carriage of letters to the public office only, except in some few
cases: a provision, which is absolutely necessary; for nothing but an
exclusive right can support an office of this sort: many rival
independent offices would only serve to ruin one another. The
privilege of letters coming free of postage, to and from members of
parliament, was claimed by the house of commons in 1660, when the
first legal settlement of the present post-office was made[u]; but
afterwards dropped[w] upon a private assurance from the crown, that
this privilege should be allowed the members[x]. And accordingly a
warrant was constantly issued to the postmaster-general[y], directing
the allowance thereof, to to the extent of two ounces in weight: till at length it was
expressly confirmed by statute 4 Geo. III. c. 24; which adds many new
regulations, rendered necessary by the great abuses crept into the
practice of franking; whereby the annual amount of franked letters had
gradually increased, from 23600l. in the year 1715, to 170700l. in
the year 1763[z]. There cannot be devised a more eligible method, than
this, of raising money upon the subject: for therein both the
government and the people find a mutual benefit. The government
acquires a large revenue; and the people do their business with
greater ease, expedition, and cheapness, than they would be able to do
if no such tax (and of course no such office) existed.
V. A fifth branch of the perpetual revenue consists in the stamp
duties, which are a tax imposed upon all parchment and paper whereon
any legal proceedings, or private instruments of almost any nature
whatsoever, are written; and also upon licences for retailing wines,
of all denominations; upon all almanacks, newspapers, advertisements,
cards, dice, and pamphlets containing less than six sheets of paper.
These imposts are very various, according to the nature of the thing
stamped, rising gradually from a penny to ten pounds. This is also a
tax, which though in some instances it may be heavily felt, by greatly
increasing the expence of all mercantile as well as legal proceedings,
yet (if moderately imposed) is of service to the public in general, by
authenticating instruments, and rendering it much more difficult than
formerly to forge deeds of any standing; since, as the officers of
this branch of the revenue vary their stamps frequently, by marks
perceptible to none but themselves, a man that would forge a deed of
king William's time, must know and be able to counterfeit the stamp of
that date also. In France and some other countries the duty is laid on
the contract itself, not on the instrument in which it is contained:
but this draws the subject into a thousand nice disquisitions and
disputes concerning the nature of his contract, and whether taxable or
not; in which the farmers of the revenue are sure to have the
advantage. Our method answers the purposes of the state as well, and
consults the ease of the subject much better. The first institution of
the stamp duties was by statute 5 & 6 W. & M. c. 21. and they have
since in many instances been encreased to five times their original
amount.
VI. A sixth branch is the duty upon houses and windows. As early as
the conquest mention is made in domesday book of fumage or fuage,
vulgarly called smoke farthings; which were paid by custom to the king
for every chimney in the house. And we read that Edward the black
prince (soon after his successes in France) in imitation of the
English custom, imposed a tax of a florin upon every hearth in his
French dominions[a]. But the first parliamentary establishment of it
in England was by statute 13 & 14 Car. II. c. 10. whereby an
hereditary revenue of 2s. for every hearth, in all houses paying to
church and poor, was granted to the king for ever. And, by subsequent
statutes, for the more regular assessment of this tax, the constable
and two other substantial inhabitants of the parish, to be appointed
yearly, were, once in every year, empowered to view the inside of
every house in the parish. But, upon the revolution, by statute 1 W.
& M. st. 1. c. 10. hearth-money was declared to be "not only a great
oppression to the poorer sort, but a badge of slavery upon the whole
people, exposing every man's house to be entered into, and searched at
pleasure, by persons unknown to him; and therefore, to erect a lasting
monument of their majesties' goodness in every house in the kingdom,
the duty of hearth-money was taken away and abolished." This monument
of goodness remains among us to this day: but the prospect of it was
somewhat darkened when, in six years afterwards, by statute 7 W. III.
c. 18. a tax was laid upon all houses (except cottages) of 2s. now
advanced to 3s. per house, and a tax also upon all windows, if
they exceed nine, in such house. Which rates have been from time to
time varied, (particularly by statutes 20 Geo. II. c. 3. and 31 Geo.
II. c. 22.) and power is given to surveyors, appointed by the crown,
to inspect the outside of houses, and also to pass through any house
two days in the year, into any court or yard to inspect the windows
there.
VII. The seventh branch of the extraordinary perpetual revenue is the
duty arising from licences to hackney coaches and chairs in London,
and the parts adjacent. In 1654 two hundred hackney coaches were
allowed within London, Westminster, and six miles round, under the
direction of the court of aldermen[b]. By statute 13 & 14 Car. II. c.
2. four hundred were licensed; and the money arising thereby was
applied to repairing the streets[c]. This number was increased to
seven hundred by statute 5 W. & M. c. 22. and the duties vested in the
crown: and by the statute 9 Ann. c. 23. and other subsequent
statutes[d], there are now eight hundred licensed coaches and four
hundred chairs. This revenue is governed by commissioners of it's own,
and is, in truth, a benefit to the subject; as the expense of it is
felt by no individual, and it's necessary regulations have established
a competent jurisdiction, whereby a very refractory race of men may
be kept in some tolerable order.
VIII. The eighth and last branch of the king's extraordinary perpetual
revenue is the duty upon offices and pensions; consisting in a payment
of 1s. in the pound (over and above all other duties) out of all
salaries, fees, and perquisites, of offices and pensions payable by
the crown. This highly popular taxation was imposed by statute 31 Geo.
II. c. 22. and is under the direction of the commissioners of the land
tax.
The clear neat produce of these several branches of the revenue, after
all charges of collecting and management paid, amounts annually to
about seven millions and three quarters sterling; besides two millions
and a quarter raised annually, at an average, by the land and malt
tax. How these immense sums are appropriated, is next to be
considered. And this is, first and principally, to the payment of the
interest of the national debt.
In order to take a clear and comprehensive view of the nature of this
national debt, it must first be premised, that after the revolution,
when our new connections with Europe introduced a new system of
foreign politics, the expenses of the nation, not only in settling the
new establishment, but in maintaining long wars, as principals, on the
continent, for the security of the Dutch barrier, reducing the French
monarchy, settling the Spanish succession, supporting the house of
Austria, maintaining the liberties of the Germanic body, and other
purposes, increased to an unusual degree: insomuch that it was not
thought advisable to raise all the expenses of any one year by taxes
to be levied within that year, lest the unaccustomed weight of them
should create murmurs among the people. It was therefore the policy of
the times, to anticipate the revenues of their posterity, by borrowing
immense sums for the current service of the state, and to lay no more
taxes upon the subject than would suffice to pay the annual interest
of the sums so borrowed: by this means converting the principal debt
into a new species of property, transferrable from one man to another
at any time and in any quantity. A system which seems to have had it's
original in the state of Florence, A.D. 1344: which government then
owed about 60000l. sterling; and, being unable to pay it, formed the
principal into an aggregate sum, called metaphorically a mount or
bank, the shares whereof were transferrable like our stocks, with
interest at 5 per cent. the prices varying according to the
exigencies of the state[e]. This laid the foundation of what is called
the national debt: for a few long annuities created in the reign of
Charles II will hardly deserve that name. And the example then set has
been so closely followed during the long wars in the reign of queen
Anne, and since, that the capital of the national debt, (funded and
unfunded) amounted in January 1765 to upwards of 145,000,000l. to
pay the interest of which, and the charges for management, amounting
annually to about four millions and three quarters, the revenues just
enumerated are in the first place mortgaged, and made perpetual by
parliament. Perpetual, I say; but still redeemable by the same
authority that imposed them: which, if it at any time can pay off the
capital, will abolish those taxes which are raised to discharge the
interest.
By this means the quantity of property in the kingdom is greatly
encreased in idea, compared with former times; yet, if we coolly
consider it, not at all encreased in reality. We may boast of large
fortunes, and quantities of money in the funds. But where does this
money exist? It exists only in name, in paper, in public faith, in
parliamentary security: and that is undoubtedly sufficient for the
creditors of the public to rely on. But then what is the pledge which
the public faith has pawned for the security of these debts? The land,
the trade, and the personal industry of the subject; from which the
money must arise that supplies the several taxes. In these therefore,
and these only, the property of the public creditors does really and
intrinsically exist: and of course the land, the trade, and the
personal industry of individuals, are diminished in their true value
just so much as they are pledged to answer. If A's income amounts to
100l. per annum; and he is so far indebted to B, that he pays him
50l. per annum for his interest; one half of the value of A's
property is transferred to B the creditor. The creditor's property
exists in the demand which he has upon the debtor, and no where else;
and the debtor is only a trustee to his creditor for one half of the
value of his income. In short, the property of a creditor of the
publick, consists in a certain portion of the national taxes: by how
much therefore he is the richer, by so much the nation, which pays
these taxes, is the poorer.
The only advantage, that can result to a nation from public debts, is
the encrease of circulation by multiplying the cash of the kingdom,
and creating a new species of money, always ready to be employed in
any beneficial undertaking, by means of it's transferrable quality;
and yet productive of some profit, even when it lies idle and
unemployed. A certain proportion of debt seems therefore to be highly
useful to a trading people; but what that proportion is, it is not for
me to determine. Thus much is indisputably certain, that the present
magnitude of our national incumbrances very far exceeds all
calculations of commercial benefit, and is productive of the greatest
inconveniences. For, first, the enormous taxes, that are raised upon
the necessaries of life for the payment of the interest of this debt,
are a hurt both to trade and manufactures, by raising the price as
well of the artificer's subsistence, as of the raw material, and of
course, in a much greater proportion, the price of the commodity
itself. Secondly, if part of this debt be owing to foreigners, either
they draw out of the kingdom annually a considerable quantity of
specie for the interest; or else it is made an argument to grant them
unreasonable privileges in order to induce them to reside here.
Thirdly, if the whole be owing to subjects only, it is then charging
the active and industrious subject, who pays his share of the taxes,
to maintain the indolent and idle creditor who receives them. Lastly,
and principally, it weakens the internal strength of a state, by
anticipating those resources which should be reserved to defend it in
case of necessity. The interest we now pay for our debts would be
nearly sufficient to maintain any war, that any national motives could
require. And if our ancestors in king William's time had annually
paid, so long as their exigences lasted, even a less sum than we now
annually raise upon their accounts, they would in the time of war have
borne no greater burdens, than they have bequeathed to and settled
upon their posterity in time of peace; and might have been eased the
instant the exigence was over.
The produce of the several taxes beforementioned were originally
separate and distinct funds; being securities for the sums advanced on
each several tax, and for them only. But at last it became necessary,
in order to avoid confusion, as they multiplied yearly, to reduce the
number of these separate funds, by uniting and blending them together;
superadding the faith of parliament for the general security of the
whole. So that there are now only three capital funds of any account,
the aggregate fund, and the general fund, so called from such
union and addition; and the south sea fund, being the produce of the
taxes appropriated to pay the interest of such part of the national
debt as was advanced by that company and it's annuitants. Whereby the
separate funds, which were thus united, are become mutual securities
for each other; and the whole produce of them, thus aggregated, is
liable to pay such interest or annuities as were formerly charged upon
each distinct fund; the faith of the legislature being moreover
engaged to supply any casual deficiences.
The customs, excises, and other taxes, which are to support these
funds, depending on contingencies, upon exports, imports, and
consumptions, must necessarily be of a very uncertain amount; but they
have always been considerably more than was sufficient to answer the
charge upon them. The surplusses therefore of the three great national
funds, the aggregate, general, and south sea funds, over and above
the interest and annuities charged upon them, are directed by statute
3 Geo. I. c. 7. to be carried together, and to attend the disposition
of parliament; and are usually denominated the sinking fund, because
originally destined to sink and lower the national debt. To this have
been since added many other intire duties, granted in subsequent
years; and the annual interest of the sums borrowed on their
respective credits is charged on and payable out of the produce of the
sinking fund. However the neat surplusses and savings, after all
deductions paid, amount annually to a very considerable sum;
particularly in the year ending at Christmas 1764, to about two
millions and a quarter. For, as the interest on the national debt has
been at several times reduced, (by the consent of the proprietors, who
had their option either to lower their interest or be paid their
principal) the savings from the appropriated revenues must needs be
extremely large. This sinking fund is the last resort of the nation;
on which alone depend all the hopes we can entertain of ever
discharging or moderating our incumbrances. And therefore the prudent
application of the large sums, now arising from this fund, is a point
of the utmost importance, and well worthy the serious attention of
parliament; which has thereby been enabled, in this present year 1765,
to reduce above two millions sterling of the public debt.
But, before any part of the aggregate fund (the surplusses whereof are
one of the chief ingredients that form the sinking fund) can be
applied to diminish the principal of the public debt, it stands
mortgaged by parliament to raise an annual sum for the maintenance of
the king's houshold and the civil list. For this purpose, in the late
reigns, the produce of certain branches of the excise and customs, the
post-office, the duty on wine licences, the revenues of the remaining
crown lands, the profits arising from courts of justice, (which
articles include all the hereditary revenues of the crown) and also a
clear annuity of 120000l. in money, were settled on the king for
life, for the support of his majesty's houshold, and the honour and
dignity of the crown. And, as the amount of these several branches
was uncertain, (though in the last reign they were generally computed
to raise almost a million) if they did not arise annually to
800,000l. the parliament engaged to make up the deficiency. But his
present majesty having, soon after his accession, spontaneously
signified his consent, that his own hereditary revenues might be so
disposed of as might best conduce to the utility and satisfaction of
the public, and having graciously accepted the limited sum of
800000l. per annum for the support of his civil list (and that
also charged with three life annuities, to the princess of Wales, the
duke of Cumberland, and the princess Amalie, to the amount of
77000l.) the said hereditary and other revenues are now carried into
and made a part of the aggregate fund, and the aggregate fund is
charged with the payment of the whole annuity to the crown of
800000l. per annum[f]. Hereby the revenues themselves, being put
under the same care and management as the other branches of the public
patrimony, will produce more and be better collected than heretofore;
and the public is a gainer of upwards of 100000l. per annum by
this disinterested bounty of his majesty. The civil list, thus
liquidated, together with the four millions and three quarters,
interest of the national debt, and the two millions and a quarter
produced from the sinking fund, make up the seven millions and three
quarters per annum, neat money, which were before stated to be the
annual produce of our perpetual taxes; besides the immense, though
uncertain, sums arising from the annual taxes on land and malt, but
which, at an average, may be calculated at more than two millions and
a quarter; and, added to the preceding sum, make the clear produce of
the taxes, exclusive of the charge of collecting, which are raised
yearly on the people of this country, and returned into the king's
exchequer, amount to upwards of ten millions sterling.
The expences defrayed by the civil list are those that in any shape
relate to civil government; as, the expenses of the houshold; all
salaries to officers of state, to the judges, and every of the king's
servants; the appointments to foreign embassadors; the maintenance of
the royal family; the king's private expenses, or privy purse; and
other very numerous outgoings, as secret service money, pensions, and
other bounties: which sometimes have so far exceeded the revenues
appointed for that purpose, that application has been made to
parliament to discharge the debts contracted on the civil list; as
particularly in 1724, when one million was granted for that purpose by
the statute 11 Geo. I. c. 17.
The civil list is indeed properly the whole of the king's revenue in
his own distinct capacity; the rest being rather the revenue of the
public, or it's creditors, though collected, and distributed again, in
the name and by the officers of the crown: it now standing in the same
place, as the hereditary income did formerly; and, as that has
gradually diminished, the parliamentary appointments have encreased.
The whole revenue of queen Elizabeth did not amount to more than
600000l. a year[g]: that of king Charles I was[h] 800000l. and the
revenue voted for king Charles II was[i] 1200000l. though it never
in fact amounted to quite so much[k]. But it must be observed, that
under these sums were included all manner of public expenses, among
which lord Clarendon in his speech to the parliament computed that the
charge of the navy and land forces amounted annually to 800000l.
which was ten times more than before the former troubles[l]. The same
revenue, subject to the same charges, was settled on on king James
II[m]: but by the encrease of trade, and more frugal management, it
amounted on an average to a million and half per annum, (besides
other additional customs, granted by parliament[n], which produced an
annual revenue of 400000l.) out of which his fleet and army were
maintained at the yearly expense of[o] 1100000l. After the
revolution, when the parliament took into it's own hands the annual
support of the forces, both maritime and military, a civil list
revenue was settled on the new king and queen, amounting, with the
hereditary duties, to 700000l. per annum[p]; and the same was
continued to queen Anne and king George I[q]. That of king George II,
we have seen, was nominally augmented to[r] 800000l. and in fact was
considerably more. But that of his present majesty is expressly
limited to that sum; and, by reason of the charges upon it, amounts at
present to little more than 700000l. And upon the whole it is
doubtless much better for the crown, and also for the people, to have
the revenue settled upon the modern footing rather than the antient.
For the crown; because it is more certain, and collected with greater
ease: for the people; because they are now delivered from the feodal
hardships, and other odious branches of the prerogative. And though
complaints have sometimes been made of the encrease of the civil list,
yet if we consider the sums that have been formerly granted, the
limited extent under which it is now established, the revenues and
prerogatives given up in lieu of it by the crown, and (above all) the
diminution of the value of money compared with what it was worth in
the last century, we must acknowlege these complaints to be void of
any rational foundation; and that it is impossible to support that
dignity, which a king of Great Britain should maintain, with an income
in any degree less than what is now established by parliament.
This finishes our enquiries into the fiscal prerogatives of the king;
or his revenue, both ordinary and extraordinary. We have therefore now
chalked out all the principal outlines of this vast title of the law,
the supreme executive magistrate, or the king's majesty, considered in
his several capacities and points of view. But, before we intirely
dismiss this subject, it may not be improper to take a short
comparative review of the power of the executive magistrate, or
prerogative of the crown, as it stood in former days, and as it stands
at present. And we cannot but observe, that most of the laws for
ascertaining, limiting, and restraining this prerogative have been
made within the compass of little more than a century past; from the
petition of right in 3 Car. I. to the present time. So that the powers
of the crown are now to all appearance greatly curtailed and
diminished since the reign of king James the first: particularly, by
the abolition of the star chamber and high commission courts in the
reign of Charles the first, and by the disclaiming of martial law, and
the power of levying taxes on the subject, by the same prince: by the
disuse of forest laws for a century past: and by the many excellent
provisions enacted under Charles the second; especially, the abolition
of military tenures, purveyance, and preemption; the habeas corpus
act; and the act to prevent the discontinuance of parliaments for
above three years: and, since the revolution, by the strong and
emphatical words in which our liberties are asserted in the bill of
rights, and act of settlement; by the act for triennial, since turned
into septennial, elections; by the exclusion of certain officers from
the house of commons; by rendering the seats of the judges permanent,
and their salaries independent; and by restraining the king's pardon
from operating on parliamentary impeachments. Besides all this, if we
consider how the crown is impoverished and stripped of all it's
antient revenues, so that it greatly depends on the liberality of
parliament for it's necessary support and maintenance, we may perhaps
be led to think, that the ballance is enclined pretty strongly to the
popular scale, and that the executive magistrate has neither
independence nor power enough left, to form that check upon the lords
and commons, which the founders of our constitution intended.
But, on the other hand, it is to be considered, that every prince, in
the first parliament after his accession, has by long usage a truly
royal addition to his hereditary revenue settled upon him for his
life; and has never any occasion to apply to parliament for supplies,
but upon some public necessity of the whole realm. This restores to
him that constitutional independence, which at his first accession
seems, it must be owned, to be wanting. And then, with regard to
power, we may find perhaps that the hands of government are at least
sufficiently strengthened; and that an English monarch is now in no
danger of being overborne by either the nobility or the people. The
instruments of power are not perhaps so open and avowed as they
formerly were, and therefore are the less liable to jealous and
invidious reflections; but they are not the weaker upon that account.
In short, our national debt and taxes (besides the inconveniences
before-mentioned) have also in their natural consequences thrown such
a weight of power into the executive scale of government, as we cannot
think was intended by our patriot ancestors; who gloriously struggled
for the abolition of the then formidable parts of the prerogative; and
by an unaccountable want of foresight established this system in their
stead. The entire collection and management of so vast a revenue,
being placed in the hands of the crown, have given rise to such a
multitude of new officers, created by and removeable at the royal
pleasure, that they have extended the influence of government to every
corner of the nation. Witness the commissioners, and the multitude of
dependents on the customs, in every port of the kingdom; the
commissioners of excise, and their numerous subalterns, in every
inland district; the postmasters, and their servants, planted in every
town, and upon every public road; the commissioners of the stamps, and
their distributors, which are full as scattered and full as numerous;
the officers of the salt duty, which, though a species of excise and
conducted in the same manner, are yet made a distinct corps from the
ordinary managers of that revenue; the surveyors of houses and
windows; the receivers of the land tax; the managers of lotteries; and
the commissioners of hackney coaches; all which are either mediately
or immediately appointed by the crown, and removeable at pleasure
without any reason assigned: these, it requires but little penetration
to see, must give that power, on which they depend for subsistence, an
influence most amazingly extensive. To this may be added the frequent
opportunities of conferring particular obligations, by preference in
loans, subscriptions, tickets, remittances, and other
money-transactions, which will greatly encrease this influence; and
that over those persons whose attachment, on account of their wealth,
is frequently the most desirable. All this is the natural, though
perhaps the unforeseen, consequence of erecting our funds of credit,
and to support them establishing our present perpetual taxes: the
whole of which is entirely new since the restoration in 1660; and by
far the greatest part since the revolution in 1688. And the same may
be said with regard to the officers in our numerous army, and the
places which the army has created. All which put together gives the
executive power so persuasive an energy with respect to the persons
themselves, and so prevailing an interest with their friends and
families, as will amply make amends for the loss of external
prerogative.
But, though this profusion of offices should have no effect on
individuals, there is still another newly acquired branch of power;
and that is, not the influence only, but the force of a disciplined
army: paid indeed ultimately by the people, but immediately by the
crown; raised by the crown, officered by the crown, commanded by the
crown. They are kept on foot it is true only from year to year, and
that by the power of parliament: but during that year they must, by
the nature of our constitution, if raised at all, be at the absolute
disposal of the crown. And there need but few words to demonstrate how
great a trust is thereby reposed in the prince by his people. A trust,
that is more than equivalent to a thousand little troublesome
prerogatives.
Add to all this, that, besides the civil list, the immense revenue of
seven millions sterling, which is annually paid to the creditors of
the publick, or carried to the sinking fund, is first deposited in the
royal exchequer, and thence issued out to the respective offices of
payment. This revenue the people can never refuse to raise, because it
is made perpetual by act of parliament: which also, when well
considered, will appear to be a trust of great delicacy and high
importance.
Upon the whole therefore I think it is clear, that, whatever may have
become of the nominal, the real power of the crown has not been
too far weakened by any transactions in the last century. Much is
indeed given up; but much is also acquired. The stern commands of
prerogative have yielded to the milder voice of influence; the slavish
and exploded doctrine of non-resistance has given way to a military
establishment by law; and to the disuse of parliaments has succeeded a
parliamentary trust of an immense perpetual revenue. When, indeed, by
the free operation of the sinking fund, our national debts shall be
lessened; when the posture of foreign affairs, and the universal
introduction of a well planned and national militia, will suffer our
formidable army to be thinned and regulated; and when (in consequence
of all) our taxes shall be gradually reduced; this adventitious power
of the crown will slowly and imperceptibly diminish, as it slowly and
imperceptibly rose. But, till that shall happen, it will be our
especial duty, as good subjects and good Englishmen, to reverence the
crown, and yet guard against corrupt and servile influence from those
who are intrusted with it's authority; to be loyal, yet free;
obedient, and yet independent: and, above every thing, to hope that we
may long, very long, continue to be governed by a sovereign, who, in
all those public acts that have personally proceeded from himself,
hath manifested the highest veneration for the free constitution of
Britain; hath already in more than one instance remarkably
strengthened it's outworks; and will therefore never harbour a
thought, or adopt a persuasion, in any the remotest degree detrimental
to public liberty.