[20] In this sense Montesquieu uses the word "tax", in his 13th

book of Spirit of Laws.

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

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."

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."

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."

VI. "That all supplies to the crown being free gifts of the people,

it is unreasonable and inconsistent with the principles and spirit

of the British constitution, for the people of Great-Britain to

grant to his Majesty the property of the colonies."

Here is no distinction made, between internal 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 "but with their consent, given personally, or by

their representatives;" was not only "unreasonable, and inconsistent

with the principles and spirit of the British constitution," but

destructive "to the freedom of a people."

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 external and internal impositions, founded

on different principles, and having different tendencies; every

"tax" being an imposition, tho' every imposition is not a "tax." But

all "taxes" are founded on the same principle, and have the same

tendency.

"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, and in a manner

judged to be injurious to the welfare of the whole empire. But the

last statute respecting us, "grants to his Majesty the property of

these colonies," by laying duties on manufactures of Great-Britain,

which they must take, and which he settled them, in order that they

should take.

What[21] "tax" can be more "internal" than this? Here is money drawn

without their consent from a society, who have constantly enjoyed

a constitutional mode of raising all money among themselves. The

payment of this tax they have no possible method of avoiding, as

they cannot do without the commodities on which it is laid, and

they cannot manufacture these commodities themselves; besides, if

this unhappy country should be so lucky as to elude this act, by

getting parchment enough to use in the place of paper, or reviving

the antient method of writing on wax and bark, and by inventing

something to serve instead of glass, her ingenuity would stand

her in little stead; for then the parliament would have nothing

to do, but to prohibit manufactures, or to lay a tax on hats and

woollen cloths, which they have already prohibited the colonies

from supplying each other with; or on instruments and tools of

steel and iron, which they have prohibited the provincials from

manufacturing at all[22] And then what little gold and silver they

have, must be torn from their hands, or they will not be able in a

short time, to get an ax[23] for cutting their firewood, nor a plough

for raising their food.--In what respect therefore, I beg leave to

ask, is the late act preferable to the Stamp-act, or more consistent

with the liberties of the colonies? "I regard them both with equal

apprehension, and think they ought to be in the same manner opposed."

"_Habemus quidem senatus consultum--tanquam

gladium in vagina repositum_"

We have a statute like a sword in the scabbard.

A FARMER.

[21] 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 regulation

of trade, for the accommodation of the subject; altho' in the

consequences, 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. But Mr. Pitt in his first speech, had

made no such distinction; and his meaning, when he mentions

the distinction, appears to be--that by "_external taxes_,"

he intended impositions, for the purpose of regulating the

intercourse of the colonies with others; and by "_internal

taxes_," he intended impositions, for the purpose of taking

money from them.

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 enjoyed it._" "The

idea of a virtual representation of America in this house, is

the most contemptible idea that ever entered into the head of

man. It does not deserve a serious refutation."

He afterwards shews the unreasonableness of Great-Britain taxing

America, thus--"When I had the honour of serving his Majesty, I

availed myself of the means of information, which I derived from

my office: I speak therefore from knowledge. My materials were

good, I was at pains to collect, to digest, to consider them:

_and I will be bold to affirm that the profit to Great-Britain

from the trade of the colonies, thro' all its branches, is two

millions a year. This is the fund that carried you triumphantly

thro' the last war._ The estates that were rented at two

thousand pounds a year, threescore years ago, are at three

thousand pounds at present. Those estates sold then from fifteen

to eighteen years purchase; the same may now be sold for thirty.

YOU OWE THIS TO AMERICA. THIS IS THE PRICE THAT AMERICA PAYS

YOU FOR HER PROTECTION,"--"I dare not say how much higher these

profits may be augmented."--"Upon the whole, I will beg leave

to tell the house what is really my opinion: it is, THAT THE

STAMP-ACT BE REPEALED ABSOLUTELY, TOTALLY, AND IMMEDIATELY. That

the reason for the repeal be assigned, because it was founded on

an erroneous principle."

[22] "And that pig and bar iron made in his Majesty's colonies

in America may be further manufactured in this kingdom, be it

further enacted by the authority aforesaid, that from and after

the twenty-fourth day of June, 1750, no mill or other engine

for slitting or rolling of iron, or any plaiting forge to work

with a tilt hammer, or any furnace for making steel, shall

be erected, or after such erection continued, in any of his

Majesty's colonies in America."

3 Geo. II. chap. 29. sect. 9.

[23] Though these particulars are mentioned as being so

absolutely necessary, yet perhaps they are not more so than

glass, in our severe winters, to keep out the cold, from

our houses; or than paper, without which such inexpressible

confusion must ensue.

LETTER V.

_Beloved Countrymen_,

Perhaps the objection to the late act, imposing duties upon paper,

&c. might have been safely rested on the arguments drawn from the

universal conduct of parliaments and ministers, from the first

existence of these colonies, to the administration of Mr. Grenville.

What but the indisputable, the acknowledged exclusive right of the

colonies to tax themselves, could be the reason, that in this long

period of more than one hundred and fifty years, no statute was ever

passed for the sole purpose of raising a revenue on the colonies?

And how clear, how cogent must that reason be, to which every

parliament and every minister, for so long a time submitted, without

a single attempt to innovate?

England in part of that course of years, and Great Britain, in other

parts, was engaged in fierce and expensive wars; troubled with some

tumultuous and bold parliaments; governed by many daring and wicked

ministers; yet none of them ever ventured to touch the PALLADIUM OF

AMERICAN LIBERTY. Ambition, avarice, faction, tyranny, all revered

it. Whenever it was necessary to raise money on the colonies, the

requisitions of the crown were made, and dutifully complied with.

The parliament from time to time regulated their trade, and that

of the rest of the empire, to preserve their dependencies, and the

connection of the whole in good order.

The people of Great-Britain in support of their privileges, boast

much of their antiquity. Yet it may well be questioned, if there is

a single privilege of a British subject, supported by longer, more

solemn, or more uninterrupted testimony, than the exclusive right

of taxation in these colonies. The people of Great-Britain consider

that kingdom as the sovereign of these colonies, and would now annex

to that sovereignty a prerogative never heard of before. How would

they bear this, was the case their own? What would they think of

a new prerogative claimed by the crown? We may guess what their

conduct would be from the transports of passion into which they fell

about the late embargo, laid to remove the most emergent necessities

of state, admitting of no delay; and for which there were numerous

precedents. Let our liberties be treated with the same tenderness,

and it is all we desire.

Explicit as the conduct of parliaments, for so many ages, is, to

prove that no money can be levied on these colonies, by parliament

for the purpose of raising a revenue; yet it is not the only

evidence in our favour.

Every one of the most material arguments against the legality of the

Stamp-act operates with equal force against the act now objected to;

but as they are well known, it seems unnecessary to repeat them here.

This general one only shall be considered at present. That tho'

these colonies are dependant on Great-Britain; and tho' she has a

legal power to make laws for preserving that dependance; yet it

is not necessary for this purpose, nor essential to the relation

between a mother-country and her colonies, as was eagerly contended

by the advocates for the Stamp-act, that she should raise money upon

them without their consent.

Colonies were formerly planted by warlike nations, to keep

their enemies in awe; to relieve their country overburthened

with inhabitants; or to discharge a number of discontented and

troublesome citizens. But in more modern ages, the spirit of

violence being in some measure, if the expression may be allowed,

sheathed in commerce, colonies have been settled by the nations of

Europe for the purposes of trade. These purposes were to be attained

by the colonies raising for their mother country those things which

she did not produce herself; and by supplying themselves from her

with things they wanted. These were the national objects in the

commencement of our colonies, and have been uniformly so in their

promotion.

To answer these grand purposes, perfect liberty was known to be

necessary; all history proving, that trade and freedom are nearly

related to each other. By a due regard to this wise and just plan,

the infant colonies exposed in the unknown climates, and unexplored

wildernesses of this new world, lived, grew, and flourished.

The parent country with undeviating prudence and virtue, attentive

to the first principles of colonization, drew to herself the

benefits she might reasonably expect, and preserved to her children

the blessings, on which those benefits were founded. She made laws

obliging her colonies to carry to her all those products which

she wanted for her own use; and all those raw materials which she

chose herself to work up. Besides this restriction, she forbade

them to procure manufactures from any other part of the globe; or

even the products of European countries, which alone could rival

her, without being first brought to her. In short, by a variety of

laws, she regulated their trade in such a manner, as she thought

most conducive to their mutual advantage, and her own welfare. A

power was reserved to the crown of repealing any laws that should

be enacted. The executive authority of government was all lodged in

the crown and its representatives; and an appeal was secured to the

crown from all judgments in the administration of justice.

For all these powers established by the mother country over the

colonies; for all these immense emoluments derived by her from them;

for all their difficulties and distresses in fixing themselves,

what was the recompense made them? A communication of her rights

in general, and particularly of that great one, the foundation of

all the rest--that their property, acquired with so much pain and

hazard, should not be disposed of by[24] any one but themselves--or

to use the beautiful and emphatic language of the sacred scriptures,

"that they should sit every man under his vine, and under his fig

tree, and none should make them afraid."[25]

[24] The power of taxing themselves, was the privileges of which

the English were, with reason, particularly jealous.

Hume's hist. of England.

[25] Mic. iv. 4.

Can any man of candour and knowledge deny, that these institutions,

form an affinity between Great-Britain and her colonies, that

sufficiently secures their dependance upon her? or that for her to

levy taxes upon them, is to reverse the nature of things? or that

she can pursue such a measure, without reducing them to a state of

vassalage?

If any person cannot conceive the supremacy of Great Britain to

exist, without the power of laying taxes to levy money upon us,

the history of the colonies and of Great-Britain since their

settlement will prove the contrary. He will there find the amazing

advantages arising to her from them--The constant exercise of her

supremacy--and their filial submission to it, without a single

rebellion, or even the thought of one, from the first emigration to

this moment--and all these things have happened, without an instance

of Great-Britain laying taxes to levy money upon them.

How many British authors[26] have remonstrated that the present

wealth, power and glory of their country are founded on these

colonies? As constantly as streams tend to the ocean, have they been

pouring the fruits of all their labours into their mother's lap.

Good Heaven! And shall a total oblivion of former tendernesses

and blessings be spread over the minds of a wise people, by the

sordid acts of intriguing men, who covering their selfish projects

under pretences of public good, first enrage their countrymen into

a frenzy of passion, and then advance their own influence and

interest, by gratifying that passion, which they themselves have

barely excited?

[26] It has been said in the house of commons, when complaints

have been made of the decay of trade to any part of Europe,

"That such things were not worth regard, as Great-Britain was

possest of colonies that could consume more of her manufactures

than she was able to supply them with."

"As the case now stands, we shall shew that the plantations are

a spring of wealth to this nation, that they work for us, that

their treasure centers all here, and that the laws have tied

them fast enough to us; so that it must be through our own fault

and mismanagement, if they become independent of England."

Davenant on the plantat. trade.

"It is better that the islands should be supplied from the

Northern Colonies than from England, for this reason; the

provisions we might send to Barbados, Jamaica, &c. would be

unimproved product of the earth, as grain of all kinds, or such

product where there is little got by the improvement, as malt,

salt, beef and pork; indeed the exportation of salt fish thither

would be more advantageous, but the goods which we send to the

northern colonies are such, whose improvement may be justly

said, one with another to be near four fifths of the value of

the whole commodity, as apparel, household furniture, and many

other things."

Idem.

"New-England is the most prejudicial plantation to the kingdom

of England; and yet, to do right to that most industrious

English colony, I must confess, that though we lose by their

unlimited trade with other foreign plantations, yet we are very

great gainers by their direct trade to and from Old England.

Our yearly exportations of English manufactures, malt and

other goods, from hence thither, amounting, in my opinion,

to ten times the value of what is imported from thence;

which calculation I do not make at random, but upon mature

consideration, and peradventure, upon as much experience in this

very trade, as any other person will pretend to; and therefore,

whenever reformation of our correspondency in trade with that

people shall be thought on, it will, in my poor judgment,

require great tenderness, and very serious circumspection."

Sir Josiah Child's discourse on trade.

"Our plantations spend mostly our English manufactures, and

those of all sorts almost imaginable, in egregious quantities,

and employ near two thirds of all our English shipping; so that

we have more people in England, by reason of our plantations in

America."

Idem.

Sir Josiah Child says, in another part of his work, "that not

more than fifty families are maintained in England by the

refining of sugar." From whence, and from what Davenant says, it

is plain, that the advantages here said to be derived from the

plantations by England, must be meant chiefly of the continental

colonies.

"I shall sum up my whole remarks on our American colonies, with

this observation, that as they are a certain annual revenue

of several millions sterling to their mother country, they

ought carefully to be protected, duly encouraged, and every

opportunity that presents, improved for their increasment and

advantage, as every one they can possibly reap, must at least

return to us with interest."

Beawes's Lex merc. red.

"We may safely advance, that our trade and navigation are

greatly increased by our colonies, and that they really are

a source of treasure and naval power to this kingdom, since

they work for us, and their treasure centers here. Before

their settlement, our manufactures were few, and those but

indifferent; the number of English merchants very small, and the

whole shipping of the nation much inferior to what now belongs

to the northern colonies only. These are certain facts. But

since their establishment, our condition has altered for the

better, almost to a degree beyond credibility. Our manufactures

are prodigiously encreased, chiefly by the demand for them

in the plantations, where they at least take off one half,

and supply us with many valuable commodities for exportation,

which is as great an emolument to the mother kingdom, as to the

plantations themselves."

Postlethwait's universal dict. of

trade and commerce.

"Most of the nations of Europe have interfered with us more

or less, in divers of our staple manufactures, within half

a century, not only in our woollen, but in our lead and tin

manufactures, as well as our fisheries."

Idem.

"The inhabitants of our colonies, by carrying on a trade with

their foreign neighbours, do not only occasion a greater

quantity of the goods and merchandizes of Europe being sent from

hence to them, and a greater quantity of the product of America

to be sent from them thither, which would otherways be carried

from, and brought to Europe by foreigners, but an increase of

the seamen and navigation in those parts, which is of great

strength and security, as well as of great advantage to our

plantations in general. And though some of our colonies are not

only for preventing the importations of all goods of the same

species they produce, but suffer particular planters to keep

great runs of land in their possession uncultivated with design

to prevent new settlements, whereby they imagine the prices of

their commodities may be affected; yet if it be considered, that

the markets of Great-Britain depend on the markets of all Europe

in general, and that the European markets in general depend on

the proportion between the annual consumption and the whole

quantity of each species annually produced by all nations; it

must follow, that whether we or foreigners, are the producers,

carriers, importers and exporters of American produce, yet their

respective prices in each colony (the difference of freight,

customs and importations considered) will always bear proportion

to the general consumption of the whole quantity of each sort,

produced in all colonies, and in all parts, allowing only for

the usual contingencies, that trade and commerce, agriculture

and manufactures are liable to in all countries."

Idem.

"It is certain, that from the very time Sir Walter Raleigh,

the father of our English colonies, and his associates, first

projected these establishments, there have been persons who

have found an interest, in misrepresenting, or lessening

the value of them.--The attempts were called chimerical and

dangerous. Afterwards many malignant suggestions were made,

about sacrificing so many Englishmen to the obstinate desire of

settling colonies in countries which then produced very little

advantage. But as these difficulties were gradually surmounted,

those complaints vanished. No sooner were these lamentations

over, but others arose in their stead; when it could be no

longer said, that the colonies were useless, it was alledged

that they were not useful enough to their mother country; that

while we were loaded with taxes, they were absolutely free; that

the planters lived like princes, when the inhabitants of England

laboured hard for a tolerable subsistence."

Idem.

"Before the settlement of these colonies," says Postlethwayt,

"our manufactures were few, and those but indifferent. In those

days we had not only our naval stores, but our ships from our

neighbours. Germany furnished us with all things made of metal,

even to nails. Wine, paper, linens, and a thousand other things

came from France. Portugal supplied us with sugar; all the

products of America were poured into us from Spain; and the

Venetians and Genoese retailed to us the commodities of the

East-Indies, at their own price."

"If it be asked, whether foreigners for what goods they take of

us, do not pay on that consumption a great portion of our taxes?

It is admitted they do."

Postlethwayt's Great-Britain's true system.

Letters from a Farmer in Pennsylvania, to the Inhabitants of the British Colonies · 第 5 / 11 段