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trade; being imposts on merchandizes. These lord chief justice Coke classes under "subsidies," and "parliamentary aids." They are also called "customs." But whatever the name was, they were always considered as gifts of the people to the crown, to be employed for public uses.

COMMERCE was at a low ebb, and surprizing instances might be produced how little it was attended to for a succession of ages. The terms that

These gifts entirely depending on the pleasure of the donors, were proportioned to the abilities of the several ranks of people who gave, and were regulated by their opinion of the public necessities. Thus Edward I. had in his 11th year a thirtieth from the laity, a twentieth from the clergy; in his 22d year a tenth from the laity, a sixth from London, and other corporate towns, half of their benefices from the clergy; in his 23d year an eleventh from the barons and others, a tenth from the clergy, a seventh from the burgesses, c. Hume's Hist. of England.

The same difference in the grants of the several ranks is observable in other reigns.

In the famous statute de tallagio non concedendo, the king enumcrates the several classes, without whose consent, he and his heirs never should set or levy any tax--"nullum tallagium, vel auxilium per nos, vel hæredes nostros in regno nostro ponatur feu levetur, sine voluntate et assensu archiepiscoporum, episcoporum, comitum, baronum, militum, burgensium, et aliorum liberorum com. de regno nostro." 34th Edward I.

Lord chief justice Coke, in his comment on these words, says" for the quieting of the commons, and for a perpetual and constant lar for ever after, both in this and other like cases, this act was made." These words are plain, without any scruple, absolute, without any faving.” 2d Coke's Inst. p. 532. 533. Little did the venerable judge imagine, that " other like cases," would happen, in which the spirit of this law would be despised by Englishmen, the posterity of those who made it.

have been mentioned, and, among the rest, that of "tax," had obtained a national, parliamentary meaning, drawn from the principles of the constitution, long before any Englishman thought of imposition of duties, for the regulation of trade.

WHENEVER we speak of "taxes" among Englishmen, let us therefore speak of them with reference to the principles on which, and the intentions with which they have been established. This will give certainty to our expression, and safety to our conduct but if, when we have in view the liberty of these colonies, we proceed in any other course, we pursue a Juno* indeed, but shall only catch a cloud.

In the national, parliamentary sense insisted on, the word "taxt" was certainly understood by the congress at New-York, whose resolves may be said to form the American "bill of rights."

The third, fourth, fifth, and sixth resolves are thus expressed.

The Goddess of empire, in the heathen mythology; according to an ancitient fable, Ixion pursued her, but she escaped in a cloud.

+ In this sense Montesquicu uses the word" tax," in his 13th book of spirit of

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III. "THAT it is inseparably essential to the freedom of a people and the undoubted right of Englishmen, that NO TAX‡ be imposed on them, "but with their own consent, given personally, or by their representatives."

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IV. "THAT the people of the colonies are not, "and from their local circumstances, cannot be, "represented in the house of commons in Great"Britain."

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V. "THAT the only representatives of the people of the colonies, are the persons chosen therein "by themselves; and that No TAXES ever have been, or can be constitutionally imposed on them, "but by their respective legislatures."

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VI. "THAT all supplies to the crown, being free

gifts of the people, it is unreasonable, and incon"sistent with the principles and spirit of the Bri"tish constitution, for the people of Great-Bri"tain to grant to his majesty the property of the "colonies."

HERE is no distinction made between internal

The rough draught of the resolves of the congress at New-York are now in my hands, and from some notes on that draught, and other particular reasons, I am satisfied, that the congress understood the word "tax" in the sense here contended for.

and external taxes. It is evident from the short reasoning thrown into these resolves, that every imposition "to grant to his majesty the property of "the colonies," was thought a "tax;" and that every such imposition, if laid any other way, than "with their consent, given personally, or by "their representatives," was not only "unreason"able, and inconsistent with the principles and spirit of the British constitution," but destructive" to the freedom of a people."

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THIS language is clear and important. A "tax” means an imposition to raise money. Such persons therefore as speak of internal and external "taxes," I pray may pardon me, if I object to that expression, as applied to the privileges and interests of these colonies. There may be internal and external impositions, founded on different principles, and having different tendencies; every "tax" being an imposition, though every imposition is not a 66 tax." But all taxes are founded on the same principle; and have the same tendency.

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EXTERNAL impositions, for the regulation of our trade, do not "grant to his majesty the property of the colonies." They only prevent the colonies acquiring property, in things not necessary, in a manner judged to be injurious to the welfare of the whole empire. But the last statute respecting

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grants to his majesty the property of the "colonies," by laying duties on the manufactures of Great-Britain which they must take, and which she settled them, on purpose that they should take.

WHAT "tax*" can be more internal than this? Here is money drawn, without their consent, from

It seems to be evident, that mr. Pitt, in his defence of America, during the debate concerning the repeal of the stamp-act, by “ internal taxes,” meant any duties" for the purpose of raising a revenue;” and by “external taxes,” meant duties imposed "for the regulation of trade." His expressions are these-" If the gentleman does not understand the difference between internal and external taxes, I cannot help it; but there is a plain distinction between taxes levied for the purposes of raising a revenue, and duties imposed for the regu lation of trade, for the accommodation of the subject; altho', in the consequenees, some revenue might incidentally arise from the latter."

These words were in mr. Pitt's reply to mr, Grenville, who said he could not understand the difference between external and internal taxes.

In every other part of his speeches on that occasion, his words confirm this construction of his expressions. The following extracts will shew how positive and general were his assertions of our right.

"It is my opinion that this kingdom has no right to lay a tax upon the colonies." -" The Americans are the sons, not the bastards of England. Taxation is no part of the governing or legislative power.""_" The taxes are a voluntary gift and grant of the commons alone. In legislation the three estates of the realm are alike concerned, but the concurrence of the peers and the crown to a tax, is only necessary to close with the form of a law. The gift and grant is of the commons alone.". "The distinction between legislation and taxation is essentially necessary to liberty.".”—“ The commons of America, represented in their several assemblies, have ever been in possession of the exercise of this their constitutional right, of giving and granting their own money. They would have been SLAVES, if they had not erjoyed it." "The idea of a virtual representation of America in

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