Taxation is the focus of the struggle between the king and parliament. Traditionally, British royal taxes can only be collected with the consent of Parliament. The contradiction between Stuart dynasty and parliament triggered social contradictions. The slogans of "no tax except parliament" and "but only through parliament" explain that tax collection needs the consent of parliament, so this topic chooses D. Parliament is not the supreme ruler, but an institution, so item A is wrong; Item b is not clearly defined; Item c is not reflected in the materials.