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Chapters twelve and fourteen of Magna Carta dealt with the subject of taxation, and they laid the foundation of our representative system and of the separation of the legislative from the executive power. As has been suggested, the only legislative function that the people of England in the thirteenth century contemplated as closely affecting them or as likely to create any pressing grievance was that of taxation. It was, therefore, expressly provided in the Great Charter that, aside from the three existing feudal aids, more or less fixed, the power to impose taxes should not be exercised without the consent of the commune consilium. This common council is the body that fifty years later developed into the famous parliament of Simon de Montfort of 1265.

In the controversies in regard to taxation subsequently arising, whether in parliament, in the courts, or in the forum of public opinion, it was always insisted that Magna Carta prevented taxation without the consent of parliament, just as in the eighteenth century our ancestors contended that Magna Carta prevented taxation without representation, that is, prevented the imposition of taxes except by a legislative body in which the taxpayers were represented. We have only to refer to the arguments in the great constitutional cases before the courts of England in the seventeenth century, such as the famous case of Impositions in the reign of James I. and the still more famous case of Ship-Money in the reign of Charles I., to realize how much the people relied upon Magna Carta as establishing the doctrine that parliament alone could impose taxes.