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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
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
to standing order No. 14, of those committees of the whole s. 0. 14,
13 Rot. Parl. 611.
3 23rd Feb. 1888, 322 H. D. 3 s.
140. On one occasion when the
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.
financial statement for the year made by the chancellor of
, means), p. calculations of probable income and expenditure, and 624. declares whether the burdens upon the people are to be
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
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
Additions to permanent duties, made for the express
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.
Chapter use, either wholly or partly, within the current financial
year; as the proceeds of taxation should not be reserved
The Consolidated Fund.—To provide a fund, “ into which
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
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