SUBSIDY, from subsidism, a-Latin word signifying aid or assistance. "Subsidies," save Lord Coke, "were anciently called auxilia, 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. The word used in its general sense was applied to aids of every description ; these were of two kinds, one perpetual, the other temporary. Those which were perpetual were the ancient 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 eightpence on goods, aliens paying double; 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 paid on the exportation of wool, sheepskins, and leather, at the rate of, for every sack of wool weighing thirty-aix stone, half a mark, or six shillings and eightpenee ; for every three hundred sheepskins, half a mark; a last of leather, a mark, or thirteen shillings and fourpence. To petty customs were payable by merchant strangers only, and consisted of an excess of one half over and above the grand customs payable by native merchants. The custom on broadcloth was first given to the king in the 21st year of Edw. Ill., to indemnify him for the loss he incurred in consequence of the practice, then beginning to prevail, of making up the wool into cloth in this country previous to its exportation. There were also two species of customs payable on wines : one called butlemge, payable by foreigners importing wines, at the rate of two shillings for every tun of wine; the other, called prisage, payable by natives at the rate of, for every vessel importing ten tuns of wine, one tun ; for every vessel importing twenty or upwards, two tuns; taken one tun from before, the other from behind the mast. This was compounded for by the payment of 20s. for each tun to which the king was entitled. The origin of these customs seems uncertain; Lord Coke is very anxious to prove that they were in the first instance established by the common consent of the realm in parliament assembled. In support of this he cites Philip de Comines, lib. v., fo. 233. Before and during Lord Coke's time, as well as immediately after it, the origin and nature of this kind of subsidy were most fully and ably discussed. Besides what
may be called the private property of the crown, the king bad a right to require contributions from the inhabitants Of particular districts towards the expense of repairing bridges and the walls of towns, which contributions were called pontage and murage; and to grant by charter to any city the right to levy tolls upon all vendible things coming into the town. There were also other sources of revenue, the temporalities of vacant bishoprics, the forfeitures arising from felonies, &c. In the earlier periods these seem to have been considered sufficient to main tain the royal state, the courts of justice, &c., and also the ordinary expenses of any wars in which the king might be engaged. In the sixth year of Richard IL, the commons petitioned the king that he would live upon his own revenues, and that wards, marriages, releases, escheats, forfeitures, and other profits of the crown might be kept to be spent upon the wars for the defence of the kingdom. In addition however to these duties of defending the kingdom by foreign wars, the king was bound to protect the merchants at sea from pirates, &c., and for this purpose a practice prevailed twice in the year " to scour the narrow seas." To defray the expenses of the royal navy, the king collected at the porta of his kingdom certain sums upon all merchandise imported or exported. These stuns were called customs, a word which in itself indicates the earliness and uncertainty of their origin. In process of time however, the ordinary sources of the king's revenue being g contioually diminished by the alienation of crown lands, &c., Ile the expenses of the crown were increased, the kings imposed of own authority such sums as varied from the original amount ear , and were complained of as unreasonable by the people. The agains liamentary history is full of remonstrances and petitions There w us and unaccustomed impositions, maitolta (evil tolls), &e. might pay n stance also of a petition by the merchants that they Ultimately the but be allowed to protect their ships themselves. of the collection o were driven by their necessities, the difficulties position, to have reco der duties, and the circumstances of their to be collected as cuatoi o parliament to fix and authorise the sums ho first statute on the subject occurs in the third year of the reign of Edward I., when the ancient or grand customs were fixed at the sums already stated.