CURIOSITIES OF TAXATION.

Pukekohe & Waiuku Times, Volume 5, Issue 158, 24 March 1916, Page 4 (Supplement)

CURIOSITIES OF TAXATION.

INGENIOUS WAYS OF "RAISING THE WIND. - ' The problem for raising money f«.r purposes of revenue lias given greatei scope for ingenuity than any other problem which presents itself for solution to the powers that be, ami tire history of taxation is a history of device* and evasions, extortions and protest*, demands and counter-d/man '■• assertion of conflicting "rights'' and "pritcges," and so forth, almost ad infinitum. In early days, when rulers regarded their subjects as bound first and foremost to supply the needs and desires or their Sovereign lords or governors, taxes were levied freely and directly, in "kind'' or money, from the annual tribute of wild animals and men demanded by Britain's Roman conquerors for the great games in the Coliseum and William the Conqueror's tax on every "field and farm, mill and fishpond, wood and bit of forest land, pi? and cow'' mentioned in the Domesday Book, to the "'aids" exacted by the Norman kings, e.g., on tho knighting and marriage of thei- eldest sons and daughters respectively. These aids wers items of taxation under tho Feudal system, which a'so gave authority to the Lord Paramount to exact other payments, e.g., "lirst fruits,'' these being one year's profits on the estates of minors, all of whom were his "wards." COMPULSORY "FREE" GIFTS. Tn addition to tlpsc and other legal exactions, however, the kings of Mediaeval England seem to have taxed the'r subjects at will, demanding "aids," fines and "ransoms." levying charges on "movables "as well as lands, seizing tho wool of the Cistercias, who farmed their abbey lands, or the p'ate of churches, or making other exactions to fill the royal coffers. In spite of the safeguards of popular rights and privileges established by the Great Charter in 121-3, the rulers of England s.t'll claimed and exercised great personal power in the matter of taxation; in fact, to us of a different age it seems as if they went up and down in the land seeking what thov, might devour. Parliament was called only at intervals, and, for long, exactions continued to be made without its authority. Thus, for example, when Edward 1., having planned an expedition to Flanders found himself short of money, he seize 1 enough wool and leather from certain merchants to make up the deficiency, even as his faher bad obtained five "aids" on demand by suspending the trading privileges of any who opposed It would be difficult to imagine the citizens of modern London being gathered together, as Edward IV. gatherel those of his day. in order that a "free gift" or "benevolence - ' might be extort, ed from each according to his means, for an expedition against France that never matured. Nor would London now submit tamely to a royal decree forbidding the erection of new propertv under penalty of a heavy fine—winch was a device of .lames I. for bringing a new and considerable tax into his exchequer. A PASTMASTER OF TAXATION. This same King was, indeed, a pastmaster in the art of tax-raising, as was doubtless necessary from his standpoint, seeing that his extravagance led to a peace expenditure that threatened to exceed the war expenditure of Elizabeth. .lames managed his Exchequer Chamber so well that it established his right to levy customs duties at Ins pleasure, d.'daring with logical exactitude that "all Customs are the effects of foreign commerce; but all affairs of commerce and treaties with foreign nations belong to tho King's absolute power. He, therefore, who lias power over the cause has power over the effect." Charles I. inherited something of bis father's genius for taxation, though he overreached himself in the end. For eleven years before the Civil War he ruled without a Parliament, and had to exercise bis ingenuity in order to obtain supplies; in fact, it would seem that at last everything was reckoned tip according to its revenue possibilities Even the predilection of his gay Cava■ l.'ersand the'r lades for the balls and festivities, the feasting and generally riotous living of the London season, was not barren in this respect, tor Charles levied a tax on all who jolt tiu'ir counin-v -eats for the great city. When his subjects stoutly resisted the demand for a "free gift." ™ymg they woidd be taxed no more except througn Parliament, the King levied a 'forced loan. " Passive-obedience, was preacned up and/down the country. To resist tho demands of one who ruled by "divine right" was to incur "eternal damnation," more immediately to be pres-ed into the Army or Navy, or to be thrown into prison. Nevertheless. the nation refused the loan, risking tip future penalty, and though many suffered til o immediate punishment, Charles was compelled to summon Parliament. Among hi; later devices for raisiiK- monev was the revival of the "monopolies"' dec'ared illegal m the reign of James 1., which may be rerrprd m! as the forerunners of the mod»rn "trusts" and "corners" ,n trade. Th" company or bidivid :1s to whom Charlels -eranted ihe,o'e sell'nir rHil - in the case of various commodities liad in pav him a laivo sum on receiv'ng the monopolv. and a fixed percentage of their profits. Large sums came into

the Treasury from this source, but 'he monopolists made still larger - ins 101 themselves, and as, bogiiui •■■•„ yr iti wine, soap, and salt, nearly ail ~i h ! of ordinary consumption ■*<; • thui ''cornered," tho cost of i \.n: io*C enormously. A member ol iln 'at«M Parliament, which d'seussod these an other Stuart extractions to some purpose, t-aid quaintly of the monopolists "Tlioy sup in our cup, they dip in oui dish, they sit by our fire; We find then in tho (lye-vat. the wash-bowls, am' the powdering-tuh. They have market and sealed us from hood to foot"- am Parhament decreed that they shoul" do these things no more. .;,•-..—« •' '" -'*■ " COMMONWEALTH TAXES. A quaint tax in the time of the Commonwealth was that of the pri'o o one meal per week, i>er head, to be pah into the Treasury. This sounds some what indefinite, Init as Excise duties which had been first instituted in tin time of the Civil War, had lteon extended from "beer eider, and perry' to bread, meat, and other articles o food, it might will bring in a consider able income to the national Exchequer Equally original was the Hearth Tax o Charles 11., who had apparently learn to value the domestic fireside as com pared with the cold comfort of Royn Oaks and other places of temporary so journ—and who possibly designed it n a s'y hit at those who had kept hi" from his own hearth ! In the time of William and Mary when revolution had swelled th National Debt and depleted the Ex chequer assets enormously, all wh could were called on to help to replen ish the Treasury. Bachelors and widow ors were taxed because of their free dom from responsibility, married me for the privilege of having a wife, an also, on the arrival of each child, fo the joy of parenthood. And, finally a death-tax was required on behalf < each man who escaped further taxc by dying, to compensate the eountr for the loss of a tax-paying citizen. Bu it ha* always been in time of war tha the head of the Exchequer has neede the greatest ingenuity and resource t obtain sufficient revenue, and war ta: es of many different forms have bee tried at different times. The first < which we hear in England wr "Danogeld," a land tax levied in th ninth century to provide for defence ( tho Eastern coasts against maraudin Danes. Later the tax was kept up fc the purpose of buying off these powe ful enenres. "Poll" or capitulatio taxes have also been levied at varioi times, as being direct charges per hen for providing for common defence. Tl Poll Tax of 1380, in time of trouhh with France, led to Wat Tyler's rebe lion, in which the rebels exacted pa; ment in kind from the Archbishop, tl Treasurer, the Chief Commissioner fc the levy of the tax, and many lawyer Taxes on articles of use were ah among the earlier war taxes, ieath< and wool being often chosen as essci tials among all classes. BLEEDING THE JEWS. The .Tews were an inoxhaustib source of war-revenue to the kings < mediaeval England. William the Coi qttoror encouraged them to follow hi: to h's new realm, established them ui tier Royal protection in "Jewries' I the chief towns, ami he and his y.eee sors then proceeded to use their eoffe as a sort of supplementary Troasui" At the outbreak of war, or internal i volt, the Crown had recourse to tl gold heapned up by Jewish industl and skill, and any opposition was sun tnarily crushed by torture or imprism nien't Excise duties originated ilunr the Civil War in 1613, be.ng at l:r imposed only on "beer, cider, an J pe ry," as already mentioned, and mom tax also was first levied as a twporni war tax, by Pitt, in 1709. It was in the reign of G»-»rge II (1760 to 1820) that tip great--;*; mgc uitv and variety were siiov.i in tl levying of war taxes. I .'ig wrrs. pa and current, had intb ::-u the cionniH of the Army and Navy, and finally would seem that the worried Chance lor of the Exchequer walked about se ing not "good," but "taxes in ever thing." Duties on "chimney-pots ai "Watteau" hats, gloves, and mitte: were tried, and apparently abandon* as "miserable failures." Soap, ca (iles, and glass were drawn into tl Budget net. w ; th hair-pnwde;' it bricks, coals and coffins, watches at clocks, window, and candles, horses at hacknev coaches, besides the many ii ported articles already taxed. The liKrviVib'.o grumbling at th heavy taxation was lightened hv hui orous ouips and caricatures, and stori have come down to us, e.g., of a m: woh rode his cow to market ns a pi test against the horse tax. and nnoth who chalked the words, "Pitt's Wort Yol. 1., Vol II." etc.. upon the brio which had blocked up window-spaces evasion of the window tax, Pitt beii Chancellor of the Exchequer, as w as Prime Minister, during the peno jjri- t T - • . •