(Taxa, from the Greek τάξις, i.e. ordo, tributum), a tribute or imposition laid upon the subject for the support of government. See Revenue.

It is the ancient indisputable privilege and right of the house of commons, that all grants of subsidies or parliamentary aids do begin in their house, and are first bestowed by them; although their grants are not effectual to all intents and purposes until they have the assent of the other two branches of the legislature. See Commons. The general reason given for this exclusive privilege of the house of commons is, that the supplies are raised upon the body of the people, and therefore it is proper that they alone should have the right of taxing themselves. This reason would be unanswerable, if the commons taxed none but themselves; but it is notorious, that a very large share of property is in the possession of the house of lords; that this property is equally taxable, and taxed, as the property of the commons; and therefore the commons, not being the sole persons taxed, this cannot be the reason of their having the sole right of raising and modelling the supply. The true reason, arising from the spirit of our constitution, seems to be this. The lords being a permanent hereditary body, created at pleasure by the king, are supposed more liable to be influenced by the crown, and when once influenced to continue so, than the commons, who are a temporary elective body, freely nominated by the people. It would therefore be extremely dangerous to give the lords any power of framing new taxes for the subject; it is sufficient that they have a power of rejecting, if they think the commons too lavish or improvident in their grants. But so reasonably jealous are the commons of this valuable privilege, that herein they will not suffer the other house to exert any power but that of rejecting. They will not permit the least alteration or amendment to be made by the lords to the mode of taxing the people by a money-bill: under which appellation are included all bills by which money is directed to be raised upon the subject, for any purpose or in any shape whatsoever; either for the exigencies of government, and collected from the kingdom in general, as the land-tax; or for private benefit, and collected in any particular district, as by turnpikes, parish-rates, and the like. Yet Sir Matthew Hale mentions one case, founded on the practice of parliament in the reign of Henry VI. wherein he thinks the lords may alter a money-bill: and that is, if the commons grant a tax, as that of tonnage and poundage, for four years; and the lords alter it to a less time, as for two years: here, he says, the bill need not be sent back to the commons for their concurrence, but may receive the royal assent without farther ceremony; for the alteration of the lords is consistent with the grant of the commons. But such an experiment will hardly be repeated by the lords, under the present improved idea of the privilege of the house of commons; and, in any case where a money-bill is remanded to the commons, all amendments in the mode of taxation are sure to be rejected.

The commons, when they have voted a supply to his majesty, and settled the quantum of that supply, usually resolve themselves into what is called a committee of ways and means, to consider the ways and means of raising the supply so voted. And in this committee every member (though it is looked upon as the peculiar province of the chancellor of the exchequer) may propose such scheme of taxation as he thinks will be least detrimental to the public. The resolutions of this committee (when approved by a vote of the house) are in general esteemed to be (as it were) final and conclusive. For though the supply cannot be actually raised upon the subject till directed by an act of the whole parliament, yet no monied man will scruple to advance to the government any quantity of ready cash, on the credit of a bare vote of the house of commons, though no law be yet passed to establish it.

The taxes which are raised upon the subject are either annual or perpetual.

I. The usual annual taxes are those upon land and malt. See Land and Malt.

II. The perpetual are, 1. The customs. 2. The excise-duty. 3. The salt-duty. 4. The post-office. 5. The stamp-duty. 6. House and window duty. 7. The duty on hackney-coaches and chairs. 8. That on offices and pensions. See the articles Customs, Excise, Post, Stamp, House, Hackney, and Officers and Pensions.

As to the application of all these, see the articles Revenue, National Debt, Funds, and Civil Lists.