coke custom subsidy and imposition the king can at his pleasure put any  imposition upon any merchandise to be import into this kingdom or export  unless it be for advancement of trade and traffic although the king may  prohibit any person in some case with some commodity to pass out of the realm  yet this can be where the end be private but where the end be public at  commonlaw no custom be pay but only for wool woolfell and leather the subsidy  of tonnage and poundage may be grant by the king so long as he live note for  the benefit of the subject the king may make a imposition or toll within the  realm to repair highway bridge and to make wall for defence but the sum impose  ought to be proportionable to the benefit cotton record and ib title tax c in  picture Inst to vin ab prer e a hark law Tr Vol I p note upon conference  between Popham chief justice and myself upon a judgement give late in the  exchequer concern the imposition of currant and upon consideration of our book  and of the statute to this purpose it appear to we that the rule of the  commonlaw be in the register title ad quod dampnum and f n b a quod native  land to greater extent custom non onerelur seu to make heavy also there be  another rule that the king may charge his people of this realm without special  assent of the Commons to do a thing which may be of profit to the common  people but not to their charge as it be hold in the of h et to cause to stand  de tallagio non to go away no one tallagium seu help per our seu hredes our  men to put down seu to lift up without volunlate et assent parliament et great  Charta cap all men trader nisi publice before to hold before fuerin t to have  salv et ax contraction to go from de England et venire in England et norari et  ire per England lamb per earth how per water ad correct et to sell without  omnibus malis tolnetis per antiquity et virtue experience prterquam in tempore  guerrce which statute have be confirm more than thirty time by several act of  parliament vide Le statute Edward Edward in Turri Edward cap I Edward Edward  cap c the effect of which be that every merchant of this realm or other may  free buy sell and pass the sea with all their merchandise pay the custom of  ancient time use queen mary put a imposition upon clothes which Elizabeth die  be move and not resolve coke report er p vide h dyer fol Elizabeth great  custom et parvan cusluma vide h and dote there the say of babington note the  Elizabeth dyer there be ancient sive great custom at the commonlaw sure for  wool woolfell and leather and this be equal to stranger as well as denizen and  in the time of Edward on merchant stranger a grant be over the say custom S d  which be call novan seu parvan cusluma upon all which and diverse record which  we have see it appear to we that the king can at his pleasure put any  imposition upon any merchandise to be import into this kingdom or export  unless it be for advancement of trade and traffic which be the life of every  island pro good public as if in foreign part any imposition be put upon the  merchandise of our merchant non pro good public and for to make equality for  the purpose to advance trade and traffic the king may put a imposition upon  their merchandise for this be not against any of the statute which be make for  advancement of merchandise or of the statute of great Charta c which be si in  some way mereatores de land contranos guerrina to come upon in land our men in  beginning guerrce allachientur c quo modus trader terr nostrce trada who tunc  to come upon in land that contranos guerrina although our men sage are there  that sage are in land our men for the end of all such restraint be salus  poplar tree and so in the case of currant which be now late adjudge in coke  the exchequer also in the case of customer smith which be adjudge in the  exchequer in the reign of queen Elizabeth both the imposition be impose upon  the say reason to make equality for this be the truth of both case sure the  advancement of trade and traffic and for this cause such imposition be lawful  a and it be clear resolve by we that such imposition so put can be demise or  grant a to any subject for this that it be to augment and decrease or be quite  take away upon just occasion for advancement of merchandise and this be one of  the reason in customer smith case that it can not be demise also it be assess  after the demise or grant and although that the king may prohibit any person  in some case with some commodity to pass out of the realm yet this can be  where the end be private but where the end be public videlicet to restrain the  person for this that how most number of things we et coron nosirty  prjudicialia in parlibus foreigner attendance to stretch out and to restrain  any merchandise either in time of dearth or in time of war for need be law  tempqris it appear unto we also that at the commonlaw no custom be pay but  only for wool woolfell and leather which be call in great Charta rectan  consueludo and all other be there call mala tolneta which in the statute de  Tallagio non to go away be call mala tolnela and at the beginning of the reign  of king it have for a long time be use by authority and consent of parliament  to grant to the king certain subsidy of tonnage and poundage for term of his  life which begin in such form h in the h c Edward c for the defence of the  realm and maintenance of certain war by Act of parliament which prove that the  king by his own power can impose it but by consent of parliament but such  subsidy of tonnage and poundage may be grant by the king so long as he live  for this a it be observe by Mr Hargrave in his preface to bear case state  trial that Lord coke in the twelve part of the report write with more favour  to the judgement for imposition in bear case for though he disclaim all idea  of the crown be have a right to impose duty at the port in form of a tax and  for a revenue yet he contend that for the benefit of the subject and in the  way of advancement and regulation of trade the crown may charge this  distinction seem to be of dangerous tendency and not quite reconcileable with  the same great lawyer sentiment in his d institute where he condemns the  judgement in bear case without any reserve however it shall be consider that  Lord coke that report contain only his first think before the question have  undergo a parliamentary investigation and further that the that report be of  small authority be not mere posthumous but apparent nothing more than a  collection from paper neither digest nor intend for the press by the writer a  contra will contra Mod coke report er p that this be limit and give to the  king in certain but a imposition put for equality as have be say have not any  certain continuance but be to be augment diminish or take away for the benefit  of the commonwealth and for that cause it can be demise vide h dyer mark d  Elizabeth d p m d Elizabeth d e d Edward c ass pl register c vide m Ch cap  they be call custom et per noun arlis they be call custom vide Le stat h title  exchequer in rastall it appear that there be ancient custom and those be for  wool woolfell and leather vide Le statute Edward c that all charter and letter  patent against free trade and traffic make or to be make be void vide  fortescue in his comment of the law of England cap fol nor Rex_per see velper  minister swine tallagia the troops in reserve or gucevis alian load to place  upon lege nest or law the dawn move well novas condition without concession et  assent all royal power Himself in parliament his expresso c vide fol cap and  note for the benefit of the subject the king may make a imposition or toll  within the realm to repair highway bridge and to make wall for defence but  then the sum impose ought to be proportionable to the benefit and this appear  the h so the imposition for equality ought to be for the public good see the  charter Edward which be call Charta a merchant ex rot mercator a Edward n  patent Edward n I et de sack lance half marcce lasta a plant I mark c fine  Edward n within et non in back vide rot parliament a Edward No new enhancement  of custom to be without common coke consent and in Edward n against new custom  and imposition and that merchant may free pass c and in the parliament a h n  against the new imposition grant by h upon merchandise come to Bourdeaux and  parliament h n duke of Somerset accuse for cause the king to grant unto sir  pierce Brace a imposition of wine par r n against a patent make to the  lieutenant of the tower by colour of which he take custom of wine oyster and  other victual to be void Edward n ex rot parliament subsidy of wool grant for  six year so as during the same time no other aid or imposition be lie upon the  Commons parliament Edward n against new imposition upon staple commodity  parliament Edward n against alnage of worsted Edward n against all new  imposition and Edward n Edward n rot parliament against unreasonable  imposition parliament r n r n No imposition or tax without consent of  parliament note r parliament at Glocestriam Act subsidy only for defensive war  not for invasive I r parliament accord r against benevolence vide Claus Edward  n bis