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The Restoration Excise, 1660–1663

In: Excise Taxation and the Origins of Public Debt

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  • D’Maris Coffman

    (University of Cambridge)

Abstract

The Restoration of Charles II in 1660 did not mark the end of the mid-century experience with fiscal experimentation. Almost all of the surviving records of the Interregnum excise regime come from the investigations of the lord treasurer after the Restoration. The Treasury, assisted by Elias Ashmole, comptroller of the excise for the city of London and future accountant-general of the whole excise, was able to preserve for the restored regime the lessons of Interregnum finance Coffman, 2010, pp. 235–256). As salary books from both sides of the Restoration confirm, much of the excise establishment had survived not only the Protectorate but also regime change. These continuities in the administrative structures and in personnel facilitated the settlement of the excise. To a remarkable degree, the Restoration’s first lord treasurer was successful at brokering a compromise with local interests and in rewarding those who had been loyal to the Crown. Displaying commitment to the ‘ancient course of the Exchequer’ and to the rule of law, the Treasury was able to defuse resistance to the tax and secure continued access to financial intermediaries.

Suggested Citation

  • D’Maris Coffman, 2013. "The Restoration Excise, 1660–1663," Palgrave Studies in the History of Finance, in: Excise Taxation and the Origins of Public Debt, chapter 7, pages 157-182, Palgrave Macmillan.
    • Handle: RePEc:pal:psitcp:978-1-137-37155-3_7
    DOI: 10.1057/9781137371553_7
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