“The Senate may not amend any proposed law so as to increase the proposed charge or burden on the people.”
“I confess it came as a surprise to me to find that this House could make a law to shoot dogs, or poison them, or to do anything with them except increase the tax on them half-a-crown.”
This article examines the third paragraph of s 53 from the high ground of history. Section 53 must not be seen as an isolated and unique problem. Rather, it is merely another manifestation of the intractable problem of defining the power to tax. The Bill of Rights, arising out of the Revolution of 1688, defined the constitutional prerogatives of the King, when it provided “[t]hat levying money for or to the use of the Crown, by pretence of prerogative, without grant of Parliament for longer time or in other manner than the same is or shall be granted, is illegal”. Art 1 s 7 of the United States Constitution requires that “[a]ll bills for raising revenue shall originate in the house of representatives; but the Senate may propose or concur with amendments, as on other bills”. Story elegantly under-stated the position when he remarked, “What bills are properly ‘bills for raising revenue’, in the sense of the constitution, has been matter of some discussion”.