Precedents. On June 24, 1864, Mr. Morritt moved, as an amendment upon going into supply, to resolve that in case of any modification of the Malt Tax. indirect taxation of this country, the excise on malt requires consi Carriers' duty. Male servants' duty. deration. The motion was opposed by the chancellor of the exchequer upon similar grounds of objection to those made use of in regard to former motions of this description, and was negatived on division. On March 7, 1865, a similar resolution was proposed by Sir Fitzroy Kelly. After an amendment had been proposed thereto and withdrawn, the previous question was put and negatived. But on proposing his budget on April 27 following, the chancellor of the exchequer intimated that he was prepared to offer a partial relief to the opponents of this duty by giving the maltster the option of having the duty charged by weight instead of by measure. This trifling concession was of no avail to satisfy the opponents of the malt tax. Accordingly on April 17, 1866, Sir F. Kelly again submitted a resolution in favour of the speedy reduction and ultimate repeal of this duty. After a long debate, the motion was negatived on division. On May 14, 1867, with the consent of the government, the House of Commons appointed a select committee 'to enquire into the operation of the malt tax.' Being unable to complete their enquiry, the committee, on July 25, reported the evidence already taken, and recommended that they should be re-appointed in the next session. This was done, and on July 13, 1868, the committee reported in favour of a repeal of the malt tax, provided the loss to the revenue could be made up in some other way Whereupon, on March 1870, tax on beer in lieu of the After debate, the chancellor a proposition for the substitution of On March 14, 1868, Mr. Lawrence moved, that the House should go into committee to consider of the Acts relating carriage licences, &c. duties, with a view to After a short post horse and reduce, and the motion equalise the taxes on locomotion. sult. nade for the Act On July 15, 1870, a private member called the attention which was carried. But two days Hans. D. v. 178, p. 1120; A 28 & 29 Vict. c. 66. h Com. Pap. 1867-68, v. 9, p. 235. passed in the previous session of Parliament imposing an assessed duty on male servants. Failing to obtain a remedy for his grievance, next session he brought in a Bill to amend the Customs and Inland Revenue Act of 1869, in this particular. This Bill was opposed by ministers, on the ground that it would set a most inconvenient precedent, inasmuch as all enactments of this kind should be embodied in the same measure. Upon the introduction of the annual Bill to amend the customs and inland revenue law, a clause to the effect of this Bill might be moved in committee. Whereupon the second reading of the Bill was deferred.m On April 23, 1874, in committee of ways and means, on a formal motion, that it is expedient to amend the laws relating to the inland revenue,' a private member moved, that it is expedient to repeal the Gun Licence Act, 1870, which was negatived on division. 1 Hans. D. v. 203, p. 349. m Ib. v. 205, pp. 403, 1689. 3 A VOL. I. Grant of supplies by Par CHAPTER XVII. THE RIGHTS AND PRIVILEGES OF PARLIAMENT, AND ESPE- FROM a very early period in the history of England the principle has been established, that the right of liament. taxation, and the granting supplies for the public service, belong exclusively to Parliament. The old prerogative claim of the sovereign to levy taxes on the subject at his own will and pleasure, was first expressly restrained by the declaration, in Magna Charta, that no scutage or aid shall be imposed in our kingdom unless by the general council of our kingdom;' with certain exceptions peculiar to the person and family of the king himself. This concession lies at the foundation of our parliamentary institutions, and especially of the House of Commons as a distinct branch of the legislature. The growth of the Commons in power and influence was strikingly exemplified by the statute De tallagio non concedendo, in the 25th Edward I., by which it was declared, That no tallage or aid shall be taken or levied without the good will and assent of the archbishops, bishops, earls, barons, knights, burgesses, and other freemen of the land.' a Concurrently, however, with parliamentary taxation, other imposts used to be levied by royal prerogative," a Stubbs, Const. Hist. v. 2, pp. 142, 564. b See ante, p. 457; Cox, Inst. pp. 600-603. independently of the action of Parliament; but none of these survived the Revolution of 1688. It was guaranteed by the Bill of Rights that henceforth no man be compelled to make any gift, loan, or benevolence, or tax, without common consent by Act of Parliament.' And it was finally established by the Act of Settlement, That levying money for or to the use of the crown by pretence and prerogative, without grant of Parliament, for longer time or in other manner than the same is or shall be granted, is illegal.' plies to be used un less granted Since that memorable period the crown has been No supentirely dependent upon Parliament for its revenues, which are derived either from annual grants for specific public services, or from payments already secured and by Parappropriated by Acts of Parliament, and which are commonly known as charges upon the Consolidated Fund.c d liament. On this principle-while prize-money, obtained Prize through the valour of the army and navy, is distributed money. by the crown itself, by virtue of its prerogative to the captors; any surplus remaining over after such distribution should be paid over to the Consolidated Fund, and could not be appropriated to public uses, without the authority of Parliament. Any question as to the right of persons to participate in prize money should be determined by the lords of the Treasury under the guidance of the law officers of the crown. But in 1863, in the case of the Banda and Kirwee prize-money, the government undertook to make no final arrangement in regard thereto until papers on the subject had been communicated to the House of Commons, 'so as to give that House the opportunity of intercepting the proposed distribution, if it thought proper to do so.' f This case having excited much controversy, a royal commission enquiry into the whole subject of Army Prize was appointed in 1864, upon whose recommendation a royal warrant was afterwards issued, under which с Broom, Const. Law, pp. 398-402. Clode, Mil. Forces, v. 2, p. 292; Hans. D. v. 71, p. 352; v. 82, p. 682. • Ib. v. 61, p. 484; Com. Pap. 1842, v. 26, pp. 369–371. f Hans. D. v. 172, pp. 250, 817, 1475. Gross receipts to be paid into the exche quer. and the Post Office, were payable out of the gross receipts of these imposts, respectively, and only the net revenue, after these and other deductions, was paid into the Consolidated Fund. The constitutional objections to this practice were repeatedly pressed upon the attention of successive administrations without effect. At length, on April 29, 1847, Dr. Bowring submitted to the House of Commons a series of resolutions-based upon the report of the Commissioners of Public Accounts in 1831-recommending the adoption of an improved system for the security of the public revenue, and for ensuring greater accuracy, simplicity, and completeness, in the public accounts; and requiring that the gross revenue of the country, without any deduction whatever, should be paid into the public chest, and be subjected to the surveillance and control of Parliament. After some debate, the motion was withdrawn. But, on April 30, 1848, the discussion was again renewed, and Dr. Bowring succeeded in carrying his resolutions by a bare majority. When questioned upon the subject in the following session, the chancellor of the exchequer informed the House that steps had been taken by the government to carry out in part the reforms proposed by the resolutions. But it was not until 1854 that the great object aimed at by Dr. Bowring was sought to be accomplished by the passing of a Bill, which was introduced into Parliament by Mr. Gladstone, to bring the gross income and expenditure of the United Kingdom, &c. under the more immediate view and control of Parliament.' a By this Act, it was intended that the whole of the gross revenues of the country, derived from the Customs, Excise (with the exception of certain drawbacks, discounts, and repayments), and other taxes (not including the land revenues of the crown, which are Hans. D. v. 102, p. 499. Act 17 & 18 Vict. c. 94. |