, and
Usage of Parliament, Chap. 18. See also G. Walpole,
House of Commons Procedure, with Notes on American
Practice (London, 1902), and C. P. Ilbert,
Legislative Methods and Forms (Oxford, 1901),
77-121.]

*142. Money Bills: Appropriation and Finance Acts.*--The (p. 135)
procedure followed in the handling of money bills differs materially
from that which has been described. Underlying it are two fundamental
principles, incorporated in the standing orders of the House of
Commons during the first quarter of the eighteenth century. One of
them prescribes that no petition or motion for the granting of money
shall be proceeded upon save in Committee of the Whole. The other
forbids the receiving of any petition, or the proceeding upon any
motion, for a charge upon the public revenue unless recommended from
the crown. Although these principles apply technically only to
appropriations, they have long been observed with equal fidelity in
respect to the raising of revenue. All specific measures for the
expending of money and all proposals for the imposing of fresh
taxation or the increase of existing taxation must emanate from the
crown, i.e., in practice from the cabinet. A private member may go no
further in this direction than to introduce resolutions of a wholly
general character favoring some particular kind of expenditure, except
that it is within his right to move to repeal or to reduce taxes which
the Government has not proposed to modify.

Two great fiscal measures are introduced and carried through annually:
the Appropriation Act, in which are brought together all the grants
for the public services for the year, and the Finance Act in which are
comprised all regulations relating to the revenue and the national
debt. Before the close of the fiscal year (March 31) the ministry
submits to the Commons a body of estimates for the "supply services,"
drawn up originally by the government departments, scrutinized by the
Treasury, and approved by the cabinet. Early in the session the House
resolves itself into a Committee of the Whole on Supply, by which
resolutions of supply are discussed, adopted, and reported. These
resolutions are embodied in bills which, for purposes of convenience,
are passed at intervals during the session. But at the close all of
them are consolidated in one grand Appropriation Act.[198] Upwards o