Comitia tributa

“ In legislation the three estates of the realm are alike concerned; but the concurrence of the peers and the Crown to a tax is only necessary to clothe it with the form of a law. The gift and grant is of the Commons alone. In ancient days, the Crown, the barons, and the clergy possessed the lands. In those days, the barons and the clergy gave and granted to the Crown. They gave and granted what was their own! At present, since the discovery of America, and other circumstances permitting, the Commons are become the proprietors of the land. ”

“ It is my conviction that the people of the Confederacy will freely meet taxation on a scale adequate to the maintenance of the public credit and the support of their Government. When each family is sending forth its most precious ones to meet exposure in camp and death in battle, what ground can there be to doubt the disposition to devote a tithe of its income, and more, if more be necessary, to provide the Government with means for insuring the comfort of its defenders? ”

“ The people bound themselves to contribute means for meeting these expenses, with the tributes and regular charges which might be necessary. By this mutual obligation between the kings and the vassals, the latter must be protected, defended from enemies, and maintained in peace and justice; and in return and acknowledgment they must also pay the tributes, since these are employed for the common benefit, and secure the stability and solidity of the state. If St. Paul counseled that tributes be paid to the heathen princes, with how much more reason ought they to be paid to our Catholic monarchs! ”

“ After the time of Mazarin we hear of no great French nobles unless they are at court as court servants and officials. They have been tamed—but at a price, the price of throwing the burthen of taxation upon the voiceless mass of the common people. From many taxes both the clergy and the nobility—everyone indeed who bore a title—were exempt. ”

“ The people will probably send their deputies expressly instructed to consent to no tax, to no adoption of the public debts, unless the unprivileged part of the nation has a voice equal to that of the privileged; that is to say, unless the voice of the Tiers Etat be equalled to that of the clergy and nobles. They will have the young noblesse in general on their side, and the King and court. Against them will be the ancient nobles and the clergy. So that I hope, upon the whole, that by the time they meet, there will be a majority of the nobles themselves in favor of the Tiers Etat. ”

“ And, when they are pacified and converted, much larger tributes can be exacted, and the increase of revenue in the treasury of your Majesty from their tributes would be greater than the amount spent in sending them religious; while the conscience of your Majesty would be free from the greatest weight which, in my judgment, it has in this land, because tributes are collected from Indians who have never rendered obedience, and do not, as I have said above, know why they are paying it. ”

“ Both the Congress and the States have the power to tax transfers or successions in case of death, and this power extends to the taxation by a State of bequests to the United States, and to the taxation by the Congress of bequests to States or their municipalities. ”

“ Those charged with collecting the King's dues, as well as the mayors whose duty it was to take custody of the money contributed, and to receive the taxes on various articles of consumption, worked under the eye of officials appointed by the King, who exercised a financial jurisdiction which developed later into the department or office called the Chamber of Accounts. A tax, somewhat similar to the tithe on funds, was imposed for the benefit of the nobles on property held by corporations or under charter, in order to compensate the treasury for the loss of the succession duties. ”

“ It is plain, therefore, that the wants of the crown were chiefly personal, that what we consider the chief expenses of government, justice, maintenance of public works, and military expenditure, were supported by the people themselves, without the interposition of government. The expenses of the crown would be discharged very largely from the public property or folcland reserved to the nation, and from such taxes as were rendered necessary from time to time to support the grandeur and hospitality of the king as national representative. ”

“ Nor can any government or State divest itself of the means of its own preservation; and if our kings should have had an unlimited power of giving away their whole revenue, and if no authority could have revoked such gifts, every profuse prince, of which we have had many in this kingdom, would have ruined his successor, and the people must have been destroyed with new and repeated taxes; for by our duty we are likewise to support the next prince. ”

“ Your governor has been unable to give them any assistance from the royal treasury. Considering that the natives of this land commonly have treasure and means of gain, and furnish less in tribute than do the natives of Nueva Spaña (who are in fact poorer) , and that without oppression they might pay more, it has seemed right to us, if it be your Majesty's pleasure, that the rate of tribute shall in general be increased by one real for married men, one-half real for single men, and for young men who possess means of gain, but who do not pay tribute, the sum of one real. ”

“ Any one learning heresy, but not yet a believer, is fined ten pounds of gold to the fisc, or, if unable to pay, to receive fifty lashes in public. In the case of those who die in heresy or are executed, their estates pass to Catholic descendants, or, in default of these, to the next of kin; if without such kindred, the property of laymen goes to the fisc, of ecclesiastics, to the Church, if claimed within a year, after which it inures to the fisc. ”

“ Congress does not play the despot in ordaining that trusts for such uses, if created in the future, shall be treated for the purpose of taxation as if the income of the trust had been retained by the grantor. ”

“ If any earl, baron, or other person that holds lands directly of the Crown, for military service, shall die, and at his death his heir shall be of full age and owe a ‘relief’, the heir shall have his inheritance on payment of the ancient scale of ‘relief’. That is to say, the heir or heirs of an earl shall pay £100 for the entire earl’s barony, the heir or heirs of a knight 100s. at most for the entire knight’s ‘fee’, and any man that owes less shall pay less, in accordance with the ancient usage of ‘fees’. ”

“ To designate or appoint the money or thing, in which taxes are to be paid, is not only a proper, but a necessary, exercise of the power of collecting them. Accordingly, congress, in the law concerning the collection of the duties on imposts and tonnage, have provided, that they shall be payable in gold and silver. But while it was an indispensable part of the work to say in what they should be paid, the choice of the specific thing was mere matter of discretion. ”

“ Titles of Nobility and Gifts.—Clause 8. No title of nobility shall be granted by the United States; and no person holding any office of profit or trust under them shall, without the consent of the Congress, accept of any present, emolument, office, or title of any kind whatever from any king, prince, or foreign state.
According to the wording of the clause, Congress may allow gifts, of the kind mentioned, to be accepted by our National officials. Usually, however, such gifts pass into the keeping of government. ”

“ It follows from this that the officials of the royal exchequer, who are charged with the collection of the tributes for the king, are obliged in conscience to observe and fulfil all that is stated in the preceding conclusions, and to make restitution of all the tributes, or such part of them as has been or shall be collected contrary to the tenor of the said conclusions. This obligation is all the greater for the governor than for the officials of the royal exchequer ”

“ The general words of a king's grant shall never be so construed as to deprive him of a greater amount of revenue than he intended to grant, or to be deemed to be to his or the prejudice of the commonwealth ”

“ The prelates and seigneurs, being exempt of taxation in virtue of the privileges of the nobility of the one and the alleged sanctity of the other, and sharing, thanks to the prodigalities of the kings, in the taxes levied on the bourgeoisie, granted with gladsome hearts all the levies for money that the crown ever requested. ”

“ We decree, moreover, that those who, against the ordering of our present law, shall presume, or shall in the past have presumed, to receive the oft-mentioned citizens and subjects of other men, if they do not altogether dismiss them within a month after the present intimation has been made to them, shall, for such transgression, as often as they shall hereafter commit it, incur a fine of a hundred marks of pure gold, of which one half shall be applied without fail to our imperial fisc, and the rest to the lords of those who have been received as citizens. ”

“ But in the second half of the 14th century certain royal taxes levied throughout the whole of the domain of the Crown, tended to become permanent, and independent of the vote of the estates. This sprang from many causes, but from one in particular; the Crown endeavoured by transforming and changing the nature of the "feudal aid" to levy a general tax by right, on its own authority, in such cases as those in which a lord could demand feudal aid from his vassals. ”

“ We always say, honour to king and country, which means getting rich and paying taxes. 'The more taxes a man pays, the greater honour he is to both,' as Augustus says. Well, dear dame, all in good time. ”

“ The shrewd courtier, after a little deliberation, suggested that, as it would be manifestly impossible to restore the money to the different individuals, scattered all over the realm, from whom it had been gathered in the ordinary collection of the taxes, the cardinal should make a transfer of it, as a donation, to the sovereign. "The king," added M. Colbert, "will, without any question, annul so generous an act, and restore the property to you. ”

“ A new Royal Revenue must be found, a new Episcopal,—for those are individual: both which, being wholly dissipated or bought by private persons, or assigned for service done, and especially to the Army, cannot be recovered without a general detriment and confusion to men's estates, or a heavy imposition on all men's purses,—benefit to none but to the worst and ignoblest sort of men, whose hope is to be either the ministers of Court riot and excess or the gainers by it. ”

“ And is the honor of an individual more sacred than that of a state or nation? State and national debts rest upon faith, they repose upon honor, the obligation is sacred, and must be fulfilled. It can never he illegal or unconstitutional to pay a debt, where the money has been received by a state or a nation. And, where a State, acting through its supreme Executive and Legislature, has issued its bonds and affixed its seal, and they have passed into the hands of bona fide holders, the obligation must be fulfilled. ”

“ Thus, after the assaults of four hundred and fifty years, taxation, the first of fiscal instrumentalities, the most burdensome of all, leaves feudal property almost intact.1217—For the last century, two new tools, the capitation-tax and the vingtièmes, appear more effective, and yet are but little more so.—First of all, through a masterstroke of ecclesiastical diplomacy, the clergy diverts or weakens the blow. As it is an organization, holding assemblies, it is able to negotiate with the king and buy itself off. To avoid being taxed by others it taxes itself. ”

“ In his repeated applications to the king, he insisted merely on the restitution of his dignities. As to his pecuniary dues and all questions relative to mere revenue, he offered to leave them to arbitration or even to the absolute disposition of the monarch; but not so his official dignities; "these things," said he nobly, "affect my honor." ”

“ It does not descend to their. And if the government, from motives of public policy, or any other considerations, shall think proper, under such circumstances, to make a grant of money to the heirs of the claimant, they receive it as a gift or pure donation,-a donation made, it is true, in reference to some meritorious act of their ancestor, but which did not constitute a matter of right against the government. In the present case, the government might have directed the money to be paid to the creditors of Emerson, or to any part of his heirs. ”

“ Against taxes of this description there were, as there have ever been in all countries, loud complaints on the part of the people; but when the emperor endeavoured to substitute for these obnoxious and vexatious imposts a new tax of five per cent. on all legacies and inheritances, the nobles of Rome, who were more tenacious of their property than of their freedom, were, in spite of their indignant murmurs, compelled to acquiesce in the imposition of a land tax. ”

“ The days were long past in which either the king, the barons, or the nation at large were content to see the kingdom managed by a council of barons and bishops, gathered round a sovereign who was of necessity either strong enough to coerce them or too weak to resist them. From the very beginning of the century the right of the tax-payer to give or refuse had been becoming more clearly recognized ”