TALLAGE is derived, according to Lord Coke, from the law Latin word tallagiurn, or tailagiunt, which, as ho says, " comneth of the French word Sailer, to share or cut out a part, and metaphorically is taken when the king or any other kith a share or part of the value of a man's goods or chattels, or a share or part of the annual revenue of his lands, or puts any charge or bnrthen upon another ; so as tallagium is a general word, and loth include all subsidies, taxes, tenths, fifteenths, or other burthens or charge put or set upon any man." It was generally however confined in its sense to taxes received by the king. The most important statute on the subject is entitled 'De Tallagio non concedendo: which was passed in the 34th year of Edward to quiet the discontent then universal throughout the kingdom. it had arisen among the commons in consequence of the king having taken a tallage of all cities, boroughs, and towns without the assent of parliament. He was embroiled also with the nobles and landowners,
from having attempted, unsuccessfully however, to compel all free holders of land above the value of 20/. to contribute either men or money towards his wars in Flanders. The first chapter of the statute is the most important : " No tallage or aid may be set or levied by us or our heirs in our kingdom without the good will and assent of the archbishops, bishops, counts, barons, knights, burgesses, and other free men of the commons of our kingdom." These words, as Lord Coke Nays, are "plain without any scruple, absolute without any saving ;" and, if there could have been perfect reliance on their operation, must have been entirely satisfactory. But the same king had just violated almost the same engagements entered into by himself only six years before. (25 Edward I., c. 5, 6, 7, ' Confirmationes Chartarum ; 2 Inst., 530.)