SUBPIMNA. [Evil:macs.] SUBSIDY, from subsidiwn, a Latin word signifying aid or assistance. " Sub sidies," says Lord Coke, " were antiently called anxilia, aides granted by act of parliament upon need and necessity ; as also for that originally and principally they were granted for the defence of the realm and the safe keeping of the seas." &c. [Anis.] The word used in its general sense was applied to aids of every description ; these were of two kinds, one perpetual, the other tempor ary. Those which were perpetual were the antient or grand customs, the new or petty customs, and the custom on broad-cloth. The temporary included tonnage and poundage; a rate of four shillings in the pound on lands, and two shillings and eight pence on goods ; and the fifteenths or tenths, &c., of moveable goods. The limited sense, which is also the more common sense, of the word subsidy, attaches only to the rate on lands and goods. The grand customs were duties payable on the exportation of wool, sheepskins, and leather. The petty ens wins were paid by merchant strangers only, and consisted of one-half over and above the grand customs payable by native merchants.
Tonnage and poundage was a duty varying in amount at different times from one shilling and sixpence to three shill ings upon every tun of wine, and from sixpence to a shilling upon ever pound of merchandise coming into the kingdom. The object in granting it was said to be, that the king might have money ready in case of a sudden occasion demanding it for the defence of the realm or the guard ing of the sea. This kind of subsidy ap p rs to have had a parliamentaringin. The earliest statute mentioned Lord Coke as having granted it is 47 . III. In the early instances it was granted for limited periods, and express provision was made that it should have intermis sion, and vary, lest the king should claim it as his duties. The duties of tonnage and poundage were granted to Henry V. for his life with a proviso that it should not be drawn into a precedent for the future. However, notwithstanding the proviso, it was never afterwards granted to any king for a less period. These duties were farmed while Lord Coke was commis sioner of the treasury, for 160,0001. a year. In the course of the argument in the case of ship-money in 13 Charles I., the king's duties are said to amount to 300,000/. This probably was the aggre gate of the customs and tonnage and pnsage.
Subsidy in its more usual and limited sense consisted of a rate of 4s. in the pound on the lands, and 2s. 8d. on goods,
and double upon the goods of aliens. The taxes called tenths, fifteenths, were the tenth or fifteenth part of the value or moveable goods. Other portions, such as the fifth, eighth, eleventh part, were some times, but rarely, also levied. These taxes seem to have had a parliamentary origin. There are no appearances of the king ever having attempted to collect them as of right. Henry III. received a fifteenth in return for granting Magna Charts and the Charta de Forests. In the earlier periods never more than one subsidy and two fifteenths were granted. About the time of the expectation of the Armada (31 Eliz.), a double subsidy and four fifteenths were granted. The then chancellor of the exchequer, Sir Walter Mildmay, when moving for it, said, "his heart did quake to move it, not knowing the inconvenience that should grow upon it." The inconvenience did grow very fast, for treble and quadruple subsidies and six fifteenths were granted in the same reign. These grants seem to have been at intervals of about four years at that period. Subsidies and fifteenths were originally assessed upon each indi vidual, but subsequently to the 8 Edward IlL, when a taxation was made upon all the towns, cities, and boroughs, by com missioners, the fifteenth became a sum certain, being the fifteenth part of their then existing value. After the fifteenth was granted by parliament, the inhabit ants rated themselves. The subsidy, never having been thus fixed, continued uncer tain, and was levied upon each person in respect of his lands and goods. But it appears that a person paid only in the county in which he lived, even though heproperty in other counties. e observes, probably where a man's property increased he paid no more, though where it was diminished he paid less. It is certain that the subsidy continually decreased in amount. In the eighth year of the reign of Elizabeth it amounted to 120,0001., in the fortieth to 78,0001. only. Lord Coke estimates a subsidy (probably in the reign of James I. or Charles I.) at 70,0001.: the subsidy raised by the clergy, which was distinct from that of the laity, at 20,000l.; a fif teenth at about 29,0001. Eventually the subsidy was abolished, and a land tax substituted for it.
(2 Inst. ; 4 Inst. ; 'Bate's Case,' &c., 2 State Trials, 371, ed. 1809 ; ' The Case of Ship Money,' 3 State Trials, 826, ed. 1809; Venn's Abrt., tit. Prerogative; Comyn's Dig., tit. Parliament," Prero gative!) [Ousroms ]