By Chantal Stebbings
The critical portion of the taxpayer's courting with the legislation was once the security it afforded to make sure basically the right amount of tax used to be paid, that it used to be legally levied and justly administered. those felony safeguards consisted of the basic constitutional provision that every one taxes needed to be consented to in Parliament, neighborhood tax management, and an influence to attract expert tribunals and the courts. The booklet explains how those criminal safeguards have been verified and the way they have been laid low with altering social, monetary and political stipulations. They have been came across to be restrictive and insufficient, and have been undermined by means of the expanding dominance of the administrative. although they have been considerably recast, they weren't destroyed. They proved versatile and strong, and the problem they confronted in Victorian England printed that the underlying, pervasive constitutional precept of consent from which they drew their legitimacy supplied a permanent safety for the taxpayer.
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Additional resources for The Victorian Taxpayer and the Law: A Study in Constitutional Conflict (Cambridge Tax Law Series)
Sample text
Every government knew that taxes could not be levied without the practical agreement of the tax-paying public. Success often depended not on the substance of a tax, but on its machinery of implementation, for it 125 126 127 128 Elie Halevy, A History of the English people in 1815 (London: Ark Paperbacks edition, 1987), pp. 33–4; J. P. : Harvard University Press, 1960). See Pitt’s comment with respect to the stamp duty in the budget debate of 1797: Parliamentary History, vol. 33, col. 432, 26 April 1797.
England had the advantage of a long-established system of tax administration which was thoroughly tested, familiar to the tax-paying public, developed to a considerable level of sophistication and found to be relatively efficient. 126 If new expense could be avoided, it went some way to securing support for a new impost. 128 All taxes were unpopular, but taxpayers objected to them on a variety of grounds: perceived unfairness, an excessively high rate, an inquisitorial nature, an absence of real necessity, or an absolute unavoidability of liability.
158 It was the safest, and certainly the easiest, approach to adopt in an unfamiliar area. 159 It was true that such Acts did not readily lend themselves to interpretation by the mischief rule because they addressed no clear mischief. They were not clear remedial statutes, and traditionally their sole purpose was to raise money for the crown. However, the principal reason for eschewing the purposive rules, other than the judges’ considerations for safety in construction, was that they both potentially undermined the fundamental constitutional principle that a subject could be taxed only by Parliament, and, implicitly, by its clear words.