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Chapter At length, when the Commons had increased in political Commons'

influence, and the subsidies voted by them had become originate Part III. the principal source of national revenue, they gradually grants.

assumed their present position in regard to taxation and
supply, and included the Lords as well as themselves in
their grants. So far back as 1407, it was stated by King
Henry IV., in the ordinance called “ The Indempnity of the
Lords and Commons,” that grants were “granted by the
Commons, and assented to by the Lords.” That this was
not a new concession to the Commons is evident from the
words that follow, viz. “That the reports of all grants
agreed to by the Lords and Commons should be made in
manner and form as hath hitherto been accustomed ; that
is to say, by the mouth of the Speaker of the House of
Commons for the time being."1
Concurrently with parliamentary taxation, other imposts Taxes by

preroga-
were formerly levied by royal prerogative with the consent tive.
of Parliament: but none of these survived the Revolution
of 1688.2 Since that time the public revenue of the Crown
has been dependent upon Parliament, and is derived either
from annual grants for specific public services, or from
payments already secured and appropriated by Acts of
Parliament, and which are commonly known as charges
upon the Consolidated Fund (see p. 591).

Action of the Commons on the royal demand for a supply. - The action taken by the House of Commons upon the

demand of aid and supply for the public service made by Speech

the speech from the throne, is the appointment, pursuant
from the
throne, see

to standing order No. 14, of those committees of the whole s. 0. 14,
house, which are known as the committee of supply and the ***
committee of ways and means. Motions setting up these
committees are made immediately after the house agrees
to the address in answer to the speech, and are put forth-
with from the chair, no debate being permitted thereon.

dix.

p. 171.

13 Rot. Parl. 611.
2 Bill of Rights, art. 4.

3 23rd Feb. 1888, 322 H. D. 3 s.
1348; 19th Aug. 1895, 36 Parl. Deb.
4 s. 360; 1st March, 1905, 142 ib.

140. On one occasion when the
government desired to make a
statement at the commencement of
an evening sitting on re-opening the
committee of supply, the Speaker

XXI.

means.

Estimates,

Other financial committees.

Functions In these committees the financial duties of the House of Chapter of the committ

S of Commons are mainly discharged. The committee of supply supply, and controls the public expenditure by considering the grants Part III. ways and

Procedure of money that will be required for the army, navy, and in supply, civil services of the current year, upon the estimates of and ways

O and means, that expenditure prepared by the ministers of the Crown, see p. 613. The committee of ways and means provides the public est in

see p. 546, income raised by the imposition of annual taxation, and votes the resolutions that authorize the issue out of the Consolidated Fund of the sums required to meet the grants voted by the committee of supply (see p. 624). Committees of the whole house are also appointed for Committees

on excepthe consideration of grants made in pursuance of messages tional ex. from the Crown, or other exceptional demands for expendi- ?

penul see p. 630, ture. The matter of permanent taxation is also considered by similar committees; and upon their resolutions bills are brought in to effect the objects sought by the appointment

of these committees.
The annual The imposition of taxation. The consideration of the
budget of And
taxation.

financial statement for the year made by the chancellor of
the exchequer, is an important feature in the financial
legislation of each session. This statement, familiarly
known as “the budget,” is made when the minister has
completed his estimate of the probable income and ex-
penditure for the ensuing financial year, and usually after
some progress has been obtained in voting the grants for
the army and navy and other public services. In that
statement the chancellor of the exchequer develops his See pro-
views of the resources of the country, communicates his (ways and

, means), p. calculations of probable income and expenditure, and 624. declares whether the burdens upon the people are to be

cedure

ruled privately that as the rules provided no place for such a motion at an evening sitting, notice of the motion should be given, but that if the motion had been made at one of the ordinary times for setting up money committees (see pp. 245, 559), notice would not have been necessary. See Notices of Motion, Sess.

1902, p. 3294.

Or sometimes the first Lord of the treasury, if a member of the House of Commons.

? In the years 1845, 1848, 1852, and 1857, the budget statement was made in anticipation of the customary votes in committee of supply, 77 H. D. 3 s. 455; 96 ib. 900. 987.

Chapter increased or diminished; and, as the consideration of the XXII.

taxes for the service of the year is the province of the Part III. committee of ways and means (see p. 590), to that com

mittee his statement is generally addressed."

The resolutions which form the usual basis of the chancellor's statement are the resolutions for the continuance, during the ensuing financial year, of the customs duty upon tea, and of the income tax duty, as these duties are the only duties not, at present, made permanent by statute; 2 and upon these resolutions, when agreed to by the house, the bill is introduced which gives legislative effect to the financial objects of the government.

i Financial statements have not day following that upon which they invariably been made in the com. are agreed to by the committee mittee of ways and means. In 1823, when no date is specified in the the budget was brought forward in resolution. These proceedings are, the committee on the Exchequer at the time, without legal auBills Bill, 9 H. D. 2 s. 1413. On thority; but they are subsequently the 3rd December, 1852, and again legalized by the statute under which on the 13th February, 1857, the those altered duties are levied. statement was made in committee Thus in 1890, for example, the of supply, 123 H. D. 3 s. 836; 144 resolution increasing the duty on ib. 631. In 1860, it was introduced spirits was moved and passed by in a committee on the Customs Acts, the committee of ways and means 156 ib. 812.

on the 17th April, and the increased ? The duty on malt was made duty began to be charged on the perpetual by statute in 1822, on following day. The reduction of tobacco in 1826, on offices and pen the duty on tea, as from the 1st sions in 1836, and on sugar in 1846. May, was agreed to by the comThe continuance of the tea duty by mittee on the 22nd April, and took annual resolutions, and not by effect from the day specified in the statute, is presumably in accordance resolution. The Customs and Inwith the established usage that one land Revenue Act, 1890, accordingly important branch of the revenue enacted that the altered duties should be voted from year to year. should be charged and paid on and See Mr. Gladstone's statement, after the 18th April and 1st May, 1863, 170 ib. 228.-(Information respectively, 53 Vict. o. 8, ss. 2, 4. supplied by Mr. S. Spring Rice.) Similarly it is the practice of the

3 An anticipatory authority is im- Treasury to act upon resolutions parted by usage to the resolutions authorizing an issue of consols or of the committee of ways and means exchequer bonds as soon as they which impose or alter taxation. are agreed to in committee, 145 Under orders from the treasury, Parl. Deb., 4 s. 842. It is necessary, although statutory legal effect may however, that statutory authority not for some time be given to these for the issue should be obtained resolutions, the reduced or the in before the first payment of dividend creased duties are collected from falls due. Fourth Report, Public the date prescribed by the resolu- Accounts Committee, Sess. 1903, tions, as soon as they are agreed Parl. Paper, No. 304, p. iv. to by the committee, and from the

Yearly taxes considere

Part III.

means.

Taxes for the revenue of the year.—In the procedure adopted Chapter

XXII. by the Commons for the imposition of taxation, the following the com. distinction is generally, if not uniformly, drawn. Taxes mittee of

Ways and ways and applicable to the immediate exigencies of the public means pro

income, which are renewed from year to year, and 0.4624. temporary and other taxes imposed to obtain an immediate

source of revenue, are considered by the committee of Permanent ways and means. Fiscal regulations, and alterations of taxation.

permanent duties, not having directly for their object the

increase of revenue, are dealt with by committees of the Illustration whole house. An illustration of this procedure can be of practice a in thesugar as

var drawn from past legislation on the sugar duties. Being an duties.

annual duty, the duty on sugar was, until 1846, voted in the
committee of ways and means. During that year the duties
on sugar, after revision in that committee, were made
permanent; and accordingly, when, in 1848, a further
revision was proposed of the sugar duties, that revision was
proposed in a separate committee of the whole house, and
not in the committee of ways and means.3

Additions to permanent duties, made for the express
purpose of supplying deficiencies in the annual revenue,
are considered in the committee of ways and means; and
when an objection was raised that certain resolutions, as
extending beyond the current financial year, ought not
to have originated in that committee, the Speaker over-
ruled the objection, stating that taxation, as an immediate
source of revenue, though it may embrace a further period,
is properly submitted to the committee of ways and

means. Specific ap- Statutory provision must be made by Parliament, during plication of

oceeds of each financial year, to ensure that all the money therein taxation.

raised for the service of the Crown be applied to a distinct

1 95 C. J. 351. 415. Property Tax and Irish spirit duties was proposed and Inhabited House Duty, 1852- in a committee on Customs, &c., 53, 108 ib. 187 ; Tobacco Duty, 1878, Acts, to avoid delay, and hence a loss 133 ib. 169. But in 1784, the house of revenue, 108 C. J. 428. duty had been increased in a com : 92 ib. 499. 500 ; 97 ib. 264. mittee on the Smuggling Acts, 40 3 193 ib. 626. ib. 58. 245; 24 Parl. Hist. 1008 ; and 16th May, 1861, 162 H. D. 3 s. in 1853, an increase of the Scotch 2101.

pro

Part III

Chapter use, either wholly or partly, within the current financial

year; as the proceeds of taxation should not be reserved
for accumulation, pending the decision of Parliament, or
otherwise left without specific appropriation.

The Consolidated Fund.—To provide a fund, “ into which
shall flow every stream of the public revenue, and from
whence shall issue the supply for every public service,” 2
the proceeds of taxation, and other sums of money received
by the treasury on behalf of the Crown, are carried to the
Consolidated Fund established by Act 27 George III. c. 13 ;
and from that fund the sums of money required to defray
the public expenditure are drawn.

Drafts upon the Consolidated Fund for supplies.—The Payments drafts made upon the Consolidated Fund to meet the upg grants voted by the committee of supply for the service of resoluthe current year, are based upon resolutions, agreed to by the committee of ways and means, " That, towards making good the supply granted to his Majesty for the service of

the year ended on the 31st day of March, 19—, the sum of Consoli.

l. be granted out of the Consolidated Fund of the Fund United Kingdom ;” and upon these resolutions are founded, Acts and Appropri- first, the sessional Consolidated Fund Acts, and finally the ation Acts, see p. 557. Appropriation Act, which endows those resolutions with Royal complete legal effect; and upon receipt of the order from order, see p. 545. the sovereign, which gives final validity to a supply grant,

ways and means

olunu

tions,

i This was the opinion of the Speaker, 24th June, 1890, stated in deference to the wish of the house, not as a ruling on a question of order, but as a result of his consideration of a matter of constitutional propriety; and the opinion was acted upon by the government, 345 H. D. 3 s. 1799–1805. See also debate on the Ireland Development Grant in Session 1903, 120 Parl. Deb. 4 s. 822, 975; 126 ib. 817.

2 Public Income, &c., Parl. Paper, 1869 (366), Part. II. p. 327.

3 Upon a system, commenced in the year 1881, under the sanction of the comptroller-general, the treas. ury, and of the public accounts com

mittee, the cash receipts acquired
by public departments, without
being paid into the exchequer, may
be applied as an appropriation in
aid of money provided by Parlia-
ment for the service to which such
receipts have been paid, in pursu-
ance of a treasury minute that is
laid before Parliament. Public
Accounts committee, 3rd Report,
sess. 1881 (350); and 2nd Report,
sess. 1883 (187) ; 17th March, 1892,
2 Parl. Deb. 4 s. 1115; Public Ac-
counts and Charges Act, 1891, s. 2.
The amounts so to be applied are
authorised by the annual Appro-
priation Acts, e.g. 57 & 58 Vict.
c. 59, s. 3.

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