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Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information THE VICTORIAN TAXPAYER AND THE LAW The central element of the taxpayer’s relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer. chantal stebbings is Professor of Law and Legal History at the University of Exeter and a Fellow of the Royal Historical Society. She is also a General Commissioner of Income Tax. In the past she has served as Dean of the Faculty of Law at the University of Exeter, Visiting Professor at the University of Rennes, France and a Fellow of the Institute of Taxation. © Cambridge University Press www.cambridge.org Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information cambridge tax law series Tax law is a growing area of interest, as it is included as a subdivision in many areas of study and is a key consideration in business needs through- out the world. Books in the Cambridge Tax Law series expose and shed light on the theories underpinning taxation systems, so that the questions to be asked when addressing an issue become clear. Written by leading scholars and illustrated by case law and legislation, they form an import- ant resource for information on tax law while avoiding the minutiae of day-to-day detail addressed by practitioner books. The books will be of interest for those studying law, business, eco- nomics, accounting and finance courses in the UK, but also in mainland Europe, USA and ex-Commonwealth countries with a similar taxation system to the UK. Series Editor Professor John Tiley Queens’ College, Director of the Centre for Tax Law. Well known internationally in both academic and practitioner circles, Professor Tiley brings to the series his wealth of experience in tax law study, practice and writing. He was made a CBE in 2003 for services to tax law. © Cambridge University Press www.cambridge.org Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information THE VICTORIAN TAXPAYER AND THE LAW A Study in Constitutional Conflict CHANTAL STEBBINGS © Cambridge University Press www.cambridge.org Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information CAMBRIDGE UNIVERSITY PRESS Cambridge, New York, Melbourne, Madrid, Cape Town, Singapore, São Paulo, Delhi Cambridge University Press The Edinburgh Building, Cambridge CB2 8RU, UK Published in the United States of America by Cambridge University Press, New York www.cambridge.org Information on this title: www.cambridge.org/9780521899246 © Chantal Stebbings 2009 This publication is in copyright. Subject to statutory exception and to the provisions of relevant collective licensing agreements, no reproduction of any part may take place without the written permission of Cambridge University Press. First published 2009 Printed in the United Kingdom at the University Press, Cambridge A catalogue record for this publication is available from the British Library Library of Congress Cataloguing in Publication data Stebbings, Chantal. The Victorian taxpayer and the law : a study in constitutional conflict / Chantal Stebbings. p. cm. – (Cambridge tax law series) ISBN 978-0-521-89924-6 (hardback) 1. Taxing power–Great Britain–History. 2. Tax protests and appeals–Great Britain–History. 3. Tax administration and procedure– Great Britain–History. I. Title. II. Series. KD5375.S74 2009 343.42042–dc22 2009007869 ISBN 978-0-521-89924-6 hardback Cambridge University Press has no responsibility for the persistence or accuracy of URLs for external or third-party internet websites referred to in this publication, and does not guarantee that any content on such websites is, or will remain, accurate or appropriate. © Cambridge University Press www.cambridge.org Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information For my son, Mark © Cambridge University Press www.cambridge.org Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information CONTENTS Acknowledgements ix Table of Statutes x Table of Cases xiii List of Abbreviations xvii 1 The establishment of the taxpayer’s safeguards in English law 1 Prologue 1 A new commercial and industrial age 4 The fiscal response 11 The parliamentary safeguards 13 The administrative safeguard of localism 20 The judicial safeguards 30 Access to the legal safeguards 39 Conclusion 44 2 The taxpayer’s constitutional safeguards of Parliament 47 Introduction 47 The undermining of parliamentary consent 47 Tensions between the two Houses of Parliament 61 The effect of the parliamentary reforms 68 Conclusion 75 3 The administrative safeguard of localism 77 Introduction 77 The role of the executive 81 The executive and localism 84 The assault on localism 94 Government alternatives to localism: the Special Commissioners of Income Tax 105 Conclusion 109 vii © Cambridge University Press www.cambridge.org Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information viii Contents 4 Judicial safeguards 111 Introduction 111 The interpretation of tax statutes 111 Appeals to the Courts 131 The supervisory safeguard strengthened: the growth of certiorari 139 Conclusion 144 5 The taxpayer’s access to the safeguards 146 Introduction 146 The accessibility of tax law 147 The accessibility of the appellate bodies 157 Expert advice 168 Conclusion 174 6 The taxpayer, the constitution and consent 177 The Victorian taxpayer’s protection under the law 177 Popular support for change 182 Opposition to the safeguards’ undermining 187 Attitudes to state intervention 192 Constitutionality 197 Epilogue 220 Index 223 © Cambridge University Press www.cambridge.org Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information ACKNOWLEDGEMENTS This project was funded by the award of a Major Research Fellowship by the Leverhulme Trust. I most gratefully acknowledge this generous sup- port, without which the sustained period of research and writing would not have been possible. I would like to thank Professor John Tiley CBE FBA, Professor of the Law of Taxation and Fellow of Queens’ College, University of Cambridge, for his expert encouragement of this work, and for making me so welcome on my frequent visits to the Centre for Tax Law in Cambridge. My thanks to Mr David Wills, Librarian of the Squire Law Library, University of Cambridge, for his generous assistance with my many queries; to Mr Roger Brien of the Devon and Exeter Institution Library for his constant thoughtfulness in facilitating the writing of this book; and to friends and colleagues at universities all over the world who have willingly discussed aspects of this work with me and whose know- ledge and expertise have been invaluable. Any remaining errors are, of course, my own. Finally, my special thanks again to my ever-supportive family who have borne with the problems of Victorian taxpayers for the past four years: to Mark and Jennie whose help and insight, in the midst of their own studies, I have greatly valued, and to my husband Howard who has again read every draft of every chapter with his usual enthusiasm, perception and unfailing love. ix © Cambridge University Press www.cambridge.org Cambridge University Press 978-0-521-89924-6 - The Victorian Taxpayer and the Law: A Study in Constitutional Conflict Chantal Stebbings Frontmatter More information TABLE OF STATUTES 1225 Magna Carta, 9 Hen. III c. 29 2 1628 Petition of Right, 3 Car. I c. 1 15 1640 Ship Money Proceedings Act, 16 Car. I c. 14 17 1640 Subsidy Act, 16 Car. I c. 8 17 1660 Tenures Abolition Act, 12 Car. II c. 24 106 1689 Bill of Rights, 1 Will. & M. sess. 2 c. 2 17 1692 Land Tax Act, 4 Will. & M. c. 1 21, 22 1694 Stamp Duty Act, 5 & 6 Will. & M. c. 21 6, 52, 83 1707 Scottish Acts Repeal Act, 6 Anne c. 2 119 1747 Houses and Windows Duties Act, 20 Geo. II c. 3 21, 23, 26, 27, 81 1748 Houses and Windows Duties Amendment Act, 21 Geo. II c. 10 26, 35 1777 Servants Duties Act, 17 Geo. III c. 39 27, 35 1778 Inhabited House Duty Act, 18 Geo. III c. 26 27, 35, 81 1780 Legacy Duty Act, 20 Geo. III c. 28 7 1785 Taxes Management Horses and Carriages Duties Act, 25 Geo. III c. 47 27 1796 Legacy Duty Act, 36 Geo. III c. 52 7 1797 Land Tax Act, 38 Geo. III c. 5 5, 21, 22, 26, 27, 35, 36, 43, 89 1798 Triple Assessment Act, 38 Geo.

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