England The object of the tax was to fave the poor, and to Revenue of lay the principal burden upon the rich. It was levied during the partly by a poll, and partly by a tax upon income. Saxon Line. The dukes of Lancaster and Brittany paid ten marks Anno 1379. each; every earl was charged four pounds; every baron forty fhillings, &c. But the great body of the people, merchants, artificers, and husbandmen, were affeffed a greater or leffer fum, according to the walue of their eftates. This fyftem, however, was too favourable to the indigent, to be much relished by the wealthier part of the community. Notwithstanding the difcontent which the poll- Poll-tax. tax, levied in the reign of Edward III. had occafioned, Richard's minifters did not profit by the experience that circumftance might have afforded; and the neceffities of the ftate requiring a greater fum (160,000.) than ever had been formerly demanded from an English parliament, the rich became defirous of throwing a part of fo heavy a load upon their poorer neighbours; and it was at last determined to levy a poll-tax of twelve-pence upon every person in the kingdom, of whatever condition or estate, above fifteen years of age, mere beggars only excepted. Some indulgence the indigent were to receive; but it could not be very confiderable, as no perfon was to be charged above fixty groats, including the tax he was to pay both for himself and family". This mode of taxation had ever been odious to the English nation; and, in the present instance, it * Selonc Cour eftat Rot. Parl. 2 Ric. II. Num. 14. vol. iii. P.57. y Rot. Parl. 4 Ric. II, Num. 15. vol. iii. p. 90. VOL. I. K was Rebellion. Revenue of England during the Saxon Line was fo directly oppofite to the principles on which the fubfidy above mentioned had been founded, that it foon excited the greatest discontent. By the former tax, the great men of the kingdom were affeffed in a fum which bore fome proportion to their property and wealth. But by the new mode, the greatest peer of the realm, however opulent, could not be charged with more than fixty groats or twenty fhillings. Nor was this all; for the tax, instead of being collected by the King's officers, was farmed out to contractors in the different counties, who levied it with equal infolence and feverity. The patience of the people was at last exhaufted. They flew to arms; and having chofen Tyler, Straw, and others, for their leaders, they feemed determined to bring about a total revolution in the country. The infurrection, however, was fortunately quelled when it was leaft expected, and without much bloodshed; and the king, though at that time only fixteen years of age, acted on the occafion with such judgment and spirit, that he impreffed his fubjects with the most favourable hopes of the future fplendor and happiness of his reign. Nor were their fond expectations diminished, when, upon taking the government into his own hands, he voluntarily remitted fome fubfidies which had been granted to him; an event of which the Englifh history does not furnish another example for many years after. * Hume's Hift. vol. iii. p. 10. The a Ditto, p. 24. See Shakespeare's beautiful description of the 131 The miferable end of this monarch's reign is Revenue of well known; and though more tyrannical fovereigns during the England have fat upon the throne of England, and have Saxon Line. died in peace, yet it can hardly be disputed, that Exactions. his fubjects had fufficient grounds to be diffatisfied with his conduct. He procured, from a garbled parliament, the fubfidy on wool, leather, and woolfells exported, for life-the first inftance of such a grant, and which was confidered as a baneful precedent for the future. He extorted confiderable fums from his wealthieft fubjects, by way of loan, which it was dangerous for them to refufe, and ruinous to pay; and under the pretence, that feveral counties had engaged in rebellious practices (notwithstanding a general pardon had been granted by act of parliament), he threatened them with the feverest marks of his displeasure, if they did not compound for their offences: and they were actually compelled to fign blank bonds, in those days called ragmen, which the king filled up in any manner, and with any fum he thought proper". After all, the money which he obtained, either from the bounty of his people, or by means of extortion, instead of being laid out for the glory and advantage of his kingdom, was either thrown away upon the minions of his court, or wafted in maintaining an enormous household, amounting, it is the horrors of this mode of taxation in his play of Richard the Second. Carte, vol. ii. p. 628. Mort. vol. i. p. 657. England Revenue of faid, to 10,000 perfons; of whom 300 were emduring the ployed in the very kitchens of the palace. But, Saxon Line notwithstanding all these circumftances, he would probably have continued upon the throne of England, had he not found in his kinfman, Henry duke of Lancaster, an enemy, whofe ambition nothing but a crown could gratify, and whofe character, fpirit, and abilities were fully equal to any attempt, however bold, defperate, or flagitious. Conclufion. Under the government of the Saxon line, or houfe of Plantagenet, no inconfiderable progress was made in the knowledge of finance. The neceffity of converting military fervices into pecuniary aids was discovered. Taxes began to be laid upon perfonal as well as real property. The customs came to be accounted a confiderable and important branch of the revenue, and the clergy were compelled to furnish contributions for the public service; nor was the fanction of the pope any longer accounted neceffary for that purpose. New modes of taxation also were attempted; and though fome of them were ill contrived and unproductive, yet it proves the strong anxiety of thofe who were entrusted with the government of the country, to provide an effective revenue, adequate to the fupport of that high and diftinguished rank, which England was entitled to hold among the kingdoms of Europe. CHAP. VII. Of the Revenue of England during the Government of the Houfes of Lancaster and York. during the and York THE HE æra, to the investigation of which this chap- Revenue of ter is dedicated, confidering its duration, is England the most calamitous period of the English hiftory, Lancafler from the Norman invafion. It includes a space of Government. about eighty-fix years, the greater part of which was fpent in a bloody and deftructive conteft for the government of the country, between the two rival houfes of Lancaster and of York; each of whom, at different periods, were alternately fuccefsful. The firft monarch of the House of Lancaster (for that family came earlieft to the throne) paved his way to it, by forcibly depofing his legal fovereign; and endeavoured to render his crown fecure, by the murder of that unfortunate prince; but in vain for his government was perpetually disturbed by a series of dangerous infurrections. His fon, Henry V. though a fuccessful warrior, and though it is probable, had his life been prolonged, that he muft have fucceeded in his views of fubjugating France, nevertheless wafted the blood and treasure of the nation, in pursuit of an enterprise, which, if fuccefsful, might have proved deftructive to the liberties, and to the national importance of England, as an independent kingdom. With respect to the remaining K 3 |