The Islands of Guernsey, &c. are not taxed by the British Parliament at all, they still have their own States, and I never heard that the British Parliament ever offered to hinder them to lay on their own taxes, or to lay on additional ones, where they are not represented.
Ireland is a conquered kingdom, the greater part of its inhabitants Papists, who in England pay double tax. The Romans always made a difference between their colonies and their conquests, and as reasonable, allowed greater and indeed all common liberties to the former. Ireland hath been conquered twice again upon the natives since its first conquest, nevertheless it hitherto had its own legislature; if the Parliament of Great-Britain claims a right to tax them, they never yet have made use of that right, and seeing for ages past they enjoyed the privilege of having their own property disposed of by representatives in a Parliament of their own, it is very natural to suppose, that they think themselves entitled to these things, and the more so, because, in the very bill that determines their dependency, they are not said to be dependent on the British Parliament, nor yet on crown and Parliament, but only on the crown of Great-Britain.
I would now proceed to take a distinct view of the point in debate between Great-Britain and her colonies.
It seems to be a prevailing opinion in Great-Britain, that the Parliament hath a right to tax the Americans, and that, unless they have so, America would be independent of Great-Britain.
And it seems to be a prevailing opinion in America, that to be taxed without their consent, and where they are not and cannot be represented, would deprive them of the rights of Englishmen, nay, in time, with the loss of the constitution, would deprive them of liberty and property altogether.
It is easily seen, that this is a very interesting subject, the consequences in each case very important, though in neither so alarming and dangerous to Britain as to America. With regard to Great-Britain, if it should not prove so as is claimed, the consequence can only be this, that then no tax can be laid, or revenue be raised, on the Americans, but where they are represented, and in a manner which they think consistent with their natural rights as men, and with their civil and constitutional liberties as Britons. The dependency of America upon Great-Britain will be as full and firm as ever, and they will chearfully comply with the requisitions of the crown in a constitutional manner. The question is not, whether the Americans will withdraw their subordination, or refuse their assistance, but, whether they themselves shall give their own property, where they are legally represented, or, whether the Parliament of Great-Britain, which does not represent them, shall take their property, and dispose of it in the same manner as they do theirs whom in Parliament they actually represent. The Americans do not plead for a right to withhold, but freely and chearfully to give. If 100,000l. are to be raised, the question is not, shall they be raised or no? but shall the Parliament levy so much upon the Americans, and order them to pay it, as a gift and grant of the Commons of Great-Britain to the king? or, shall the Americans also have an opportunity to shew their loyalty and readiness to serve the king by freely granting it to the king themselves? It is not to be denied the Americans apprehend, that if any power, no matter what the name, where they are not represented, hath a right to lay a tax on them at pleasure, all their liberty and property is at an end, and they are upon a level with the meanest slaves.
England will not lose a shilling in point of property; the rights and privileges of the good people of Britain will not be in the least affected, supposing the claim of the Americans just and to take place; whereas every thing dreadful appears in view to the Americans if it should turn out otherwise. The crown cannot lose; the Americans are as willing to comply with every constitutional requisition as the British Parliament itself can possibly be. The Parliament cannot lose, it will still have all the power and authority it hitherto had, and ought to have had, and when every branch of the legislature, and every member of the British empire, has a true regard to reciprocal duty, prerogative and privilege, the happiness of the whole is best likely to be secured and promoted.
The Americans most solemnly disclaim every thought, and the very idea of independency; they are sometimes afraid they are charged with a desire of it, not because this appears to be the real cause, but to set their arguments in an invidious light, and to make them appear odious in the sight of their mother country. This is not a dispute about a punctilio, the difference in the consequence is amazingly great; supposing America is not taxed where not represented, and supposing things are left upon the same footing in which with manifest advantage to Britain and America they have been ever since Britain had colonies, neither the trade nor authority of Britain suffers the least diminution, but the mischief to the colonies is beyond all expression, if the contrary should take place. If they are not to raise their own taxes, all their assemblies become useless in a moment, all their respective legislatures are annihilated at a stroke; an act passed by persons, most of whom probably never saw, nor cared much for America, may destroy all the acts they ever passed, may lay every burden upon them under which they are not expected immediately to sink, and all their civil and religious liberties, for which their forefathers went into this wilderness, and, under the smiles of heaven, turned it into a garden, and of immense consequence to the mother country, will, or may be at an end at once. Probably the present Parliament or generation would never carry matters to this length, but who knows what might be done in the next? The first settlers of the American wilds never expected that would come to pass what we have seen already. It seems as if some evil genius had prevailed of late; had these new duties been laid on payable in England, at least the expence of a board of commissioners, and of the swarms of new officers, might have been prevented; but it looks as though some men wished that America might not only be borne hard upon, but also be made to know and feel that their liberty and property lay at the mercy of others, and that they must not flatter themselves to enjoy them any longer than the good pleasure of some who would willingly take away what they never did give. I have endeavoured candidly to state the question, let us now endeavour to view the claim made on each side as calmly and impartially as possible.
’Tis said the British Parliament hath a right to tax the Americans. If this proposition is incontrovertible, it must certainly be built on such a basis and such clear principles as will be sufficient to dispose loyal and reasonable men chearfully to acquiesce in it. There are some points in government which perhaps are best never touched upon, but when any question once becomes the subject of publick debate, strength of reason is the sole authority that with men of reason can determine the matter.
If the Parliament of Great-Britain have a right to tax the Americans, it must either be the same right in virtue of which they have a right to tax Great-Britain, and be vested in them by the same power, or it must be a distinct right either inherent in themselves, or vested in them by some other power.
The right of the Commons of Great-Britain to lay on taxes arises, as I conceive, from their having been chosen by the people who are to pay these taxes to act in their behalf and as their representatives. There may be other qualifications necessary, that a man be a Briton born, subject of the king, possessed of a certain estate, &c. but none is so absolutely necessary as election. He that hath been a representative had a right to refuse or concur in any tax bill whilst a member, but if he is not chosen again in a following Parliament, he hath no right whatever to meddle in the matter; this proves that the power is originally in the people, and the legislative capacity of the whole house, and of every member, depends upon their free election, and is of force no longer than for the time for which they have been elected; this being elapsed, the trust reposed in them entirely ceases, it absolutely returns to the body of the people; in that interval during which the people are unrepresented, any power their representatives might have is entirely and solely in the people themselves, no tax can be laid on, nor any