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Bills from

the Lords to which

XXII.

creation of conservancy districts, with boards and rating Chapter
powers, was one of the objects of the Rivers Conservancy
Bill, 1879, the provisions dealing with rates were struck Part II.
out on the third reading in the Lords; and the Commons
inserted those provisions in the bill, when it came before
them.

see p. 575.

When the Irish Land Law Bill, 1887, was introduced in the Lords, as, under the Act of 1885 and the National Debt and Local Loans Act, 1887, advances to tenants are made out of moneys in the hands of the National Debt commis- Local loans, sioners-funds with which the Lords cannot deal-they inserted a subsection in the bill, providing that those advances should be made out of the Irish Church Fund surplus, a fund which, by Act, had been placed at the disposal of Parliament, with a footnote stating that the subsection was inserted by the Lords to avoid a question of privilege, and suggesting the omission of the subsection. This was done by the Commons; and the advances consequently came out of funds provided by the National Debt commissioners, as desired by the Lords.

Money bills outside the Commons' privileges.-The claim
to an exclusive right over financial legislation exerted by
the Com- the Commons has not been extended to bills dealing with
mons'privi-
leges do not funds set apart for the purposes of general, but not public,
apply. utility. For instance, bills comprising charges upon the

property and revenues of the Church or the Queen Anne's
Bounty;1 dealing with the property and land revenues of
the Crown, the proceeds of which are not consigned by
statute to the Consolidated Fund; 2 and bills applying to
various purposes the fund created by the Irish Church Act,

to make way for the substitution of
a clause whereby a charge of 20007.
a year might be retained upon the
Consolidated Fund; and the pro-
vision consequently appears as sec.
2 of the Act 31 & 32 Vict. c. 120,
123 C. J. 371 (see also p. 566).

1 Church Endowment Bill, 1843;
Ecclesiastical Commissioners (Eng-
land) Bill, 1843; Bishopric of

Manchester Bill, 1847. It was ruled,
privately, that a bill could not be
received from the Lords affecting
the revenue arising, under the
Church Temporalities (Ireland) Act,
1843, from a tax, rate, or assessment
imposed upon all benefices.

2 Waste Lands (Australia) Bill.
1846.

XXII.

Chapter have been received from the Lords by the Commons, or amended by the Lords, without objection on the score of Part II. privilege.1

Rejection by the Lords of bills and provisions creating charges upon the people.-As the functions of the House of Lords in the grant or imposition of supply and taxation are reduced to a simple assent or negative, it becomes necessary to examine how far the power of dissent may be exercised without invading the privileges of the Commons. The legal right of the Lords, as a co-ordinate branch of the legislature, to withhold their assent from any bill whatever, to which their concurrence is desired, is unquestionable; and, in former times, their power of rejecting a money bill had been expressly acknowledged by the Commons: 2 but, until the year 1860, though the Lords had rejected numerous bills concerning questions of public policy, in which taxation was incidentally involved, they had respected bills exclusively relating to matters of supply, and ways and means. In 1860, the Commons Paper determined to balance the year's ways and means by an 1860. increase of the property tax and stamp duties, and the repeal of the duties on paper. The increased taxation had already received the assent of Parliament, when the Lords rejected the Paper Duties Repeal Bill, and thus overruled the financial arrangements voted by the Commons. That house was naturally sensitive to this encroachment upon privileges but the Lords had exercised a legal right, and their vote was irrevocable during that session. The Commons, therefore, to maintain their privileges, recorded upon their journal, 6th July, resolutions affirming that the right of granting aids and supplies to the Crown is in the Commons alone; that the power of the Lords to reject bills relating to taxation "was justly regarded by this house with peculiar jealousy, as affecting the right of the

:

1 Intermediate Education (Ireland) Bill (Lords) 1878, 133 C. J. 338; Arrears of Rent (Ireland) Bill 1882, 137 ib. 451.

2 3 Hatsell, 110-157; 2 May, Const. Hist. (7th ed.), 105; Report on Tax Bills, Parl. Paper No. 414, 1860.

Duties Bill,

XXII.

Commons to grant the supplies, and to provide the ways and Chapter
means for the service of the year; " and " that to guard, for
the future, against an undue exercise of that power by the Part II.
Lords, and to secure to the Commons their rightful control
over taxation and supply, this house has in its own hands
the power so to impose and remit taxes, and to frame
bills of supply, that the right of the Commons as to the
matter, manner, measure, and time may be maintained
inviolate." 1

In accordance with these resolutions, during the next session, the financial scheme of the year was presented to the Lords for acceptance or rejection, as a whole. The Commons again resolved that the paper duties should be repealed but, instead of seeking the concurrence of the Lords to a separate bill for that purpose, they included. in one bill the repeal of those duties with the property tax, the tea and sugar duties, and other ways and means, for the service of the year; and this bill the Lords were Composite constrained to accept.2 The budget of each year has since that occasion been comprised in a general or composite Act-a proceeding supported by precedent. In 1787, Mr. Pitt's entire budget was comprised in a single bill; and during many subsequent years great varieties of taxes were imposed and continued in the same Acts.3

tax Acts.

Rejection by the Lords of provisions creating a charge.— The right of the Lords to reject a money bill has been held to include a right to omit provisions creating charges upon the people, when such provisions form a separate subject in a bill which the Lords are otherwise entitled to amend. The claim of privilege cannot, therefore, be raised by the Commons regarding amendments to such bills, whereby a whole clause, or series of clauses, has been omitted by the Lords, which, though relating to a charge, and not admitting of amendment, yet concerned a subject separable from the general objects of the bill.*

1115 C. J. 360; 159 H. D. 3 S. 1383.

2 162 ib. 594; 163 ib. 69, &c; 24 & 25 Vict. c. 20.

327, 35, Geo. III. c. 13. c. 1, &c.

Coroners Bill, 1844; District Lunatic Asylums (Ireland) Bill, 1846; Courts of Common Law Bill,

Chapter
XXII.

On the 30th July, 1867, it was very clearly put, by Earl Grey and Viscount Eversley, that the right of the Lords Part II. to omit a clause, which they were unable to amend, relating

to a separate subject, was equivalent to their right to reject a bill which they could not amend without an infraction of the privileges of the Commons.1

Tacks to bills of supply.—In former times, the Commons abused their right to grant supplies without interference from the Lords, by tacking to supply bills provisions which, in a bill that the Lords had no right to amend, must either have been accepted by them unconsidered, or have caused the rejection of a measure necessary for the public service. This is an invasion of the privileges of the Lords, no less than their interference in matters of supply infringes the privileges of the Commons; and has been met by the Lords by standing order No. 59, and by their resolution of the 9th December, 1702

"That the annexing any clause or clauses to a bill of aid or supply, the matter of which is foreign to, and different from, the matter of the said bills of aid or supply, is unparliamentary, and tends to the destruction of the constitution of the government."

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On no recent occasion have clauses been irregularly tacked to bills of supply: but, in 1807, acting on the above resolution, the Lords rejected a bill for abolishing fees in

1853 (stamp duty in schedule);
Turnpike Trusts Arrangements Bill,
1856 (clauses relating to insolvent
trusts); Poor Relief (Ireland) Bill,
1860; Prisons (Scotland) Bill, 1861
(schedule). In this case the bill
constituted prison boards, having
taxing powers, and in the schedule
appointed the numbers of each
board, and the districts by which
they were to be returned. The
Lords desired to alter the constitu-
tion of the Edinburgh and Forfar
boards, but being unable to make
such amendments, they wholly
omitted Edinburgh and Forfar from
the schedule, and the Commons
made amendments which met the

views of the Lords. Metropolis Local Management Act Amendment Bill, 1862 (clause altering qualification of vestrymen); Corrupt Practices at Elections Bill, 1863 (clause 11, charging costs of commissions upon local rates); Drainage (Ireland) Bill 1863, Part I., omitted, which comprised many provisions which the Lords could not have amended; Inclosure (No. 2) Bill, 1867, in which the Lords omitted Elsdon, Rochester, Northumberland.

1 Parliamentary Representation Bill (clause 7), 189 H. D. 3 s. 411.

417.

217 L. J. 185.

Origin of parliamentary

taxation.

Growth of the Com

the Irish customs, and also the Malt Duties Bill, "on Chapter account of its containing multifarious matter." 1

XXII.

THE

MONS.

IN ENGLAND, as in many other countries of Europe, the PartIII.— origin of taxation may be referred to the feudal aids and HOUSE services, due from the tenants of the Crown to their feudal OF COMsuperior. The greater portion of the soil of England was held by military service, and the councils of William, being composed of the tenants-in-chief of the Crown (see p. 16), granted and confirmed, as a Parliament, the aids and services to which the king, as their feudal superior, was entitled.

After the property in land had undergone many changes mons' right and subdivisions, and the commonalty had grown in numbers of supply and wealth, the taxation became less feudal in its character;

and the Commons assumed their place as an estate of the
realm in Parliament, and represented wealthy communities.
These changes are marked by the well-known 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." The popular voice being thus admitted in matters
of taxation, the laity were henceforth taxed by the votes of
their representatives in Parliament. The lords spiritual
and the lords temporal voted separate subsidies for them-
selves; and from the reign of Edward I., the clergy, as a
body, granted subsidies, either as a national council of the
clergy, in connection with the Parliament, or, at a later
period, in Convocation, until the surrender or disuse of
their right in the reign of Charles II.2

146 L. J. 342; 62 C. J. 61; 8 H. D. 1 s. 427.

* Regarding the origin of Convocations, and of their time of meeting, see the Parliamentary Original and Rights of the Lower House of Convocation, by Bishop Atterbury, p. 7, 4to, 1702. They are still sum

moned to meet at the same time as
the Parliament, but from 1717 until
within the last half of last century,
were not permitted to transact
any business. See Debates, 1852-53,
on the Proceedings of Convocation;
123 H. D. 3 s. 247. 277; 124 ib. 978.

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