to summarize a number of previous enactments contained
in the Great Charter, the Provisions of Oxford, and
the Statute of Marlborough, as well as to embody some
of the administrative measures of Henry the Second
and his son. But a more pressing need than that
of a codification of the law was the need of a reorganization
of finance. While the necessities of the Crown
were growing with the widening of its range of administrative
action, the revenues of the Crown admitted of no corresponding
expansion. In the earliest times of our history
the outgoings of the Crown were as small as its income.
All local expenses, whether for justice or road-making
or fortress-building, were paid by local funds; and
the national “fyrd” served at its own
cost in the field. The produce of a king’s
private estates with the provisions due to him from
the public lands scattered over each county, whether
gathered by the king himself as he moved over his
realm, or as in later days fixed at a stated rate and
collected by his sheriff, were sufficient to defray
the mere expenses of the Court. The Danish wars
gave the first shock to this simple system. To
raise a ransom which freed the land from the invader,
the first land-tax, under the name of the Danegeld,
was laid on every hide of ground; and to this national
taxation the Norman kings added the feudal burthens
of the new military estates created by the Conquest,
reliefs paid on inheritance, profits of marriages
and wardship, and the three feudal aids. But foreign
warfare soon exhausted these means of revenue; the
barons and bishops in their Great Council were called
on at each emergency for a grant from their lands,
and at each grant a corresponding demand was made
by the king as a landlord on the towns, as lying for
the most part in the royal demesne. The cessation
of Danegeld under Henry the Second and his levy of
scutage made little change in the general incidence
of taxation: it still fell wholly on the land,
for even the townsmen paid as holders of their tenements.
But a new principle of taxation was disclosed in the
tithe levied for a Crusade at the close of Henry’s
reign. Land was no longer the only source of wealth.
The growth of national prosperity, of trade and commerce,
was creating a mass of personal property which offered
irresistible temptations to the Angevin financiers.
The old revenue from landed property was restricted
and lessened by usage and compositions. Scutage
was only due for foreign campaigns: the feudal
aids only on rare and stated occasions: and though
the fines from the shire-courts grew with the growth
of society the dues from the public lands were fixed
and incapable of developement. But no usage fettered
the Crown in dealing with personal property, and its
growth in value promised a growing revenue. From
the close of Henry the Second’s reign therefore
this became the most common form of taxation.
Grants of from a seventh to a thirtieth of moveables,
household-property, and stock were demanded; and it
was the necessity of procuring their assent to these
demands which enabled the baronage through the reign
of Henry the Third to bring a financial pressure to
bear on the Crown.