The Crown of England traditionally exercised the right to impose
import duties
A tariff or import tax is a duty imposed by a national government, customs territory, or supranational union on imports of goods and is paid by the importer. Exceptionally, an export tax may be levied on exports of goods or raw materials and is ...
for the regulation of trade and the protection of domestic industry. New impositions of this kind were imposed by
Elizabeth I
Elizabeth I (7 September 153324 March 1603) was List of English monarchs, Queen of England and List of Irish monarchs, Ireland from 17 November 1558 until her death in 1603. She was the last and longest reigning monarch of the House of Tudo ...
on currants and tobacco (1601) and extended by
King James I James I may refer to:
People
*James I of Aragon (1208–1276)
* James I of Sicily or James II of Aragon (1267–1327)
* James I, Count of La Marche (1319–1362), Count of Ponthieu
* James I, Count of Urgell (1321–1347)
*James I of Cyprus (1334� ...
to most imports (1608) after a favourable ruling in
Bates' Case (1606). John Bates was a merchant from the
Levant Company
The Levant Company was an English chartered company formed in 1592. Elizabeth I of England approved its initial charter on 11 September 1592 when the Venice Company (1583) and the Turkey Company (1581) merged, because their charters had expired, ...
who refused to pay the import duty on currants.
In the face of
Parliament
In modern politics and history, a parliament is a legislative body of government. Generally, a modern parliament has three functions: Representation (politics), representing the Election#Suffrage, electorate, making laws, and overseeing ...
's angry protests in 1610, the tax was amended to ensure that the greatest impact fell on foreign merchants.
[''The Stuart Age, 1603–1714'', by John Wroughton. Pages 151–152]
Impositions were among the
prerogative
In law, a prerogative is an exclusive right bestowed by a government or State (polity), state and invested in an individual or group, the content of which is separate from the body of rights enjoyed under the general law. It was a common facet of ...
rights that King James I was to give up under the
Great Contract
The Great Contract was a plan submitted to James I and Parliament in 1610 by Robert Cecil. It was an attempt to increase Crown income and ultimately rid it of debt.
Cecil suggested that, in return for an annual grant of £200,000, the Crown sho ...
of 1610, as drawn up by
Lord Treasurer
The Lord High Treasurer was an English government position and has been a British government position since the Acts of Union of 1707. A holder of the post would be the third-highest-ranked Great Officer of State in England, below the Lord ...
Robert Cecil, then
Lord Salisbury
Robert Arthur Talbot Gascoyne-Cecil, 3rd Marquess of Salisbury (; 3 February 183022 August 1903), known as Lord Salisbury, was a British statesman and Conservative Party (UK), Conservative politician who served as Prime Minister of the United ...
, in return for an immediate sum to pay off Royal debt and an annual subsidy that would greatly increase income. However negotiations fell through, mainly because both sides kept changing what they wanted out of the Contract.
The prerogative of imposing any kind of tax without parliamentary authority was ultimately abolished as part of the
Glorious Revolution
The Glorious Revolution, also known as the Revolution of 1688, was the deposition of James II and VII, James II and VII in November 1688. He was replaced by his daughter Mary II, Mary II and her Dutch husband, William III of Orange ...
with the
Bill of Rights 1689
The Bill of Rights 1689 (sometimes known as the Bill of Rights 1688) is an Act of Parliament (United Kingdom), act of the Parliament of England that set out certain basic civil rights and changed the succession to the Monarchy of England, Engl ...
.
References
History of taxation in the United Kingdom
Customs duties
Feudal duties
Income
Royal prerogative
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