Legal Definitions - de tallagio non concedendo

De tallagio non concedendo refers to a historical legal principle, originating from an English statute, which asserted that a monarch or ruler could not impose taxes on the populace without the consent of their representatives or specific groups of freemen within the realm. This principle is foundational to the constitutional doctrine that taxation requires legislative approval, embodying the idea that taxes must be "granted" by those who bear the burden, through their representatives.

• Example 1: Imagine a contemporary democratic nation where the President, facing a budget deficit, attempts to unilaterally impose a new "national infrastructure fee" on all citizens through an executive order, bypassing the elected legislature.

  How it illustrates the term: This scenario directly violates the principle of de tallagio non concedendo. The President, acting as the executive head, is attempting to levy a tax (the "national infrastructure fee") without the consent of the legislative body, which represents the people. The principle dictates that such a tax can only be granted or imposed with the approval of the people's representatives.

• Example 2: Consider a 17th-century European kingdom where the King, needing funds for a military campaign, declares a new "ship money" tax to be paid by all coastal towns, without consulting the assembly of nobles and commoners who traditionally approved such levies.

  How it illustrates the term: Here, the King's action of imposing "ship money" without the consent of the established assembly directly contravenes the spirit of de tallagio non concedendo. The principle was established precisely to prevent the monarch from levying taxes arbitrarily; instead, it required the "granting" of such funds by the representatives of those who would pay them.

• Example 3: A state legislature passes a new sales tax, but a citizen group challenges its legality, arguing that the legislative process for its approval was flawed, specifically that it did not receive the required supermajority vote as mandated by the state constitution for tax increases.

  How it illustrates the term: While this example is about procedural flaws rather than a monarch's unilateral action, it still reflects the underlying principle of de tallagio non concedendo. The challenge asserts that the tax was not "granted" legitimately because it failed to meet the constitutionally defined requirements for legislative consent. The principle emphasizes that taxes must be approved according to established legal and representative processes, not merely imposed.