F I N I S.

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THE

JUSTICE and NECESSITY

OF

TAXING

THE

COLONIES.

[Price One Shilling.]

THE

JUSTICE and NECESSITY

OF

TAXING

THE

AMERICAN COLONIES,

Demonstrated.

TOGETHER WITH A

VINDICATION

OF THE

Authority of Parliament.

LONDON:

Printed for J. Almon, opposite Burlington-House in

Piccadilly, 1766.

A

VINDICATION OF THE

Authority of Parliament, _&c._

OF all the objects, which have since the revolution, engaged the

attention of the legislature, the proper method of adjusting our present

quarrels with the Americans is undoubtedly the most important. For as

the riches and power of Britain depend chiefly on trade, and that trade

on her colonies; it is evident that her very existence as the first of

commercial nations, turns upon this hinge.

It cannot therefore be impertinent in any one modestly to offer his

sentiments on this topick; that by the confrontation of different

opinions we may strike out truth, as we do fire by the collision of

flints; and that, as much light as possible may be afforded to our

legislators to guide them through so dark and intricate a labyrinth.

This is the more necessary, as there can be found no similar case in all

the records of history to serve as a precedent, or clew, to direct their

steps; and all they can do is to grope their way by their own industry,

and to employ their reason, as the only compass which can steer their

course aright to this land unknown.

Without any farther preamble, therefore, I shall proceed to discuss this

point, and to state the case fairly between the two contending parties,

that those, who having like myself, no particular interest concerned,

have consequently little prepossession for either side, may be enabled

to form an adequate idea of the subject.

While the colonies were under any apprehensions from the encroachments

of the French and Indians, they submitted to the British legislature

without reluctance; because they were sensible of their inability to

defend themselves, and of the necessity of taking shelter under the

wings of their mother. But no sooner were the French kites and Indian

vultures scared away, than they began to strut and to claim an

independent property to the dunghil. Their fear and their natural

affection forsook them at one and the same time. They now boast that

they owe their present happy state to no power on earth but themselves;

that they worked out their own salvation by their own right arm:

forgetting that, had we not conquered at Louisbourg, at Quebec, and many

other places; had we not constantly protected and defended them, the

French and Indians would have long ago reduced them to the situation of

the ancient Britons, and we should ere now have received some such

letter as this, inscribed, _The groans of the Americans. The

barbarians, on one hand, drive us into the sea; the sea on the other,

forces us back on the barbarians: so that we have only the hard

alternative left us, of perishing by the sword, or by the waves._

Their insolence is arrived to such a pitch that they are not ashamed to

assume to themselves the merit of bringing the last war but one to a

period. According to them, what obliged the enemy to listen to terms of

accommodation was not our success by sea, not the ruin of the French

navy, not the total stagnation of their trade, not the march of the

Russian auxiliaries; but the reduction, in a couple of short days, by a

couple of little cannon, of a little island hardly discernable in a map,

called Cape-Breton.

This undutiful, this disobedient behaviour of Britain's children abroad,

owed, no doubt, its origin partly to the causes assigned above, and

partly to the murmurs and discontent of those at home; the Sacheveril

in London produced another in Boston; the spirit of disaffection and

mutiny, which the harangues of a general raised in the cyder counties,

those of a colonel conjured up in New-England. Out of one hydra many

more arose, and there wants a Hercules to crush them. But who has the

courage and skill to wield his club? In hopes that such a hero will

arise, I will endeavour to furnish him with weapons, and to show him how

to pierce the vitals of the monster.

The most effectual way, in my opinion, of laying the spirit of

disaffection among the colonists, and of quieting the present

disturbances to the mutual satisfaction of each party, is to convince

the Americans that they ought to be taxed rather than the English, and

to prove that the interest of both is best promoted by leaving the power

of taxation in the hands of the British legislature; I shall therefore

address myself now to this task.

In this age all the kingdoms in Europe maintain a standing military

force, which may be ready on all occasions to defend themselves, and to

seize every opportunity of annoying their foes; Great-Britain therefore

is obliged to keep, tho' contrary to the genius of its constitution, a

large body of regular troops in constant pay: and as America must have a

considerable share of these for its safeguard, on whom ought the burden

of supporting them to fall, but on the Americans, to whom they prove an

immediate benefit? Great-Britain is sufficiently exhausted already; she

has spilt plenty of her blood in their cause, she has expended many

millions in their service, and has by these means contracted an immense

load of debt, of which she is never likely to be eased. Must she then

expire under her pressures? Instead of being relieved, must a new burden

be laid on her shoulders to crush her entirely? A tax for the support of

American guards and garrisons must be raised somewhere; else all the

labour of the last war may be lost in a moment; the colonies may be

conquered by our enemies in one campaign.

What then must be done? America must be taxed. By no means, says

America; I am sufficiently taxed already; the many restrictions and

prohibitions, under which I labour in point of trade, are an ample tax.

You gain of me by way of balance about half a million a year; let this

be applied to the defence of America, and it will be found an abundant

provision for all her wants.

But why, good America, dost thou not also desire us to apply to the

defence of Spain and Turkey all that we gain by them annually? The

argument will hold equally good, and cannot be absurd in the latter case

without being so in the former.

Why likewise, do'st thou not throw into the opposite scale the many

millions, which we have already laid out for thy preservation, and see

whether they do not make all, that we have ever drawn from thee, mount

up and kick the beam.

Thou sayest indeed, that we receive in the general course of trade all

the specie, which thou can'st spare; and that it is cruel, nay,

impolitick, to exact more than thou can'st afford; as excessive imposts

always damp industry, create a despondency in merchants, and

incapacitate a state for furnishing its ordinary quota of taxes.

But let me tell thee that the money raised by the stamp act, being all

necessary for paying the troops within thy own territories, must center

wholly in thyself, and therefore cannot possibly drain thee of thy

bullion.

It is true, this act will hinder thee from sucking out the blood of thy

mother, and gorging thyself with the fruit of her labour. But at this

thou oughtest not to repine, as experience assures us that the most

certain method of rendering a body politick, as well as natural,

wholesome and long-lived, is to preserve a due equilibrium between its

different members; not to allow any part to rob another of its

nourishment, but, when there is any danger, any probability of such a

catastrophe, to make an immediate revulsion, for fear of an unnatural

superfetation, or of the absolute ruin and destruction of the whole.

All countries, unaccustomed to taxes, are at first violently

prepossessed against them, though the price, which they give for their

liberty: like an ox untamed to the yoke, they show, at first, a very

stubborn neck, but by degrees become docile, and yield a willing

obedience. Scotland was very much averse to the tax on malt; but she is

so far from being ruined by it, that it has only taught her to double

her industry, and to supply, by labour, what she was obliged to give up

to the necessities of the state. Can America be said to be poorer, to be

more scanty of money than Scotland? No. What then follows? America must

be taxed.

It is in vain to pretend that the increase of the American territories,

and of the commodities, which they furnish to the British markets, has

reduced the price of any article; or placed the ancient colonists in a

worse situation than before the war; and consequently rendered them

incapable of bearing any additional burden.

Europe is still the same as in seventeen hundred and fifty-five, its

inhabitants are as numerous; therefore as Britons, with regard to it and

America, are, for the most part, but factors, the demand for American

goods must be as great, if not greater, than formerly; their value

cannot be diminished, nor can the Americans be worse situated than at

the commencement of the war.

It is equally idle to pretend that a tax on America must prove

prejudicial to Britain.

A tax for defending it must, as hinted above, be levied somewhere;

either in Britain or its colonies: and nothing is more manifest than

that those, on whom the tax is laid, or who advance the money, must be

the only sufferers, as in all dealings between two, what is taken from

the one is added to the other; it always requires some time to balance

accounts, by raising the price of commodities in proportion to the tax,

and to reduce every thing by the course of circulation to a level. What

America loses, Britain gains; the expences of the former are a saving to

the latter. All the world is sensible of the justness of this maxim, the

clamours of the colonists are a striking proof of it. If they were not

convinced of this truth, why grumble at the impost? If they did not know

that a tax upon them must prove comparatively detrimental to their

country, and serviceable to Britain, why exclaim against it? How absurd

then, is it to advance that as an argument for the abolition of the

tax, which was the principal one for opposing it? Indeed, to alledge

that England will gain more by laying the tax on herself, is to alledge

that a man, who gives his daughter an annual pension, becomes richer

than if he received an equal sum.

I own, if Britain, by any channel, receives in return a larger portion

than she bestows, she gains by the bargain. But that cannot be the

present case; for by taxing herself she raises the price of provisions,

which encreases that of labour, and manufactures, not only at home, but

also in America, and all other foreign markets; by which means all her

rivals in trade undersell her; she diminishes the quantity of her

exports, the number of her artisans and people, and empoverishes herself

in general. Whereas by levying the tax on the colonies, she saves a

round sum of money annually; the price of her manufactures continues

nearly the same, and as the wants of the colonists, cannot be much

lessened, her exports are almost equally considerable; in short, the

foregoing prospect is wholly inverted.

But why keep any Forces at all in America? She is sufficiently able to

defend herself. Every Male above sixteen years of age is enrolled in the

militia; they have arms, they are disciplined, their numbers are great,

and still upon the Increase: what more is wanting for her security? Is

she in greater danger now, that the French are exterminated, than she

was before the last war, when the enemy pressed vigorously upon her, and

yet hardly any troops were to be found throughout her whole extent?

No; but lest the same Difficulties should recur, lest the same quarrels

which bred the last expensive and bloody War, should return, troops must

be maintained for her safeguard. Britain observes this policy within

herself; is it not absurd to imagine she would not follow the same

maxim with regard to her colonies? She keeps on foot a considerable

body of forces to be prepared on every emergency, not only to oppose a

public foe, but also to enforce the decisions of the civil magistrate.

And notwithstanding the antipathy which most people have to standing

armies, they have been found to be very useful; and no government,

antient or modern, can be named, which was not, without their

assistance, subject to bloody riots and insurrections. Nor is there any

danger to be apprehended from them, while their number is small, while

the sword is in the hands of the people in general, while, as in

America, there is a superior well regulated militia to check them, if

they should discover any sinister design against liberty.

It is with a view of being useful to the mother country, that colonies

are first planted; this is part of their charter, a tacit condition, on

which they are allowed to depart and settle; therefore they are not

allowed by the laws of nature and nations to violate this agreement, as

long as the mother is able to avail herself of it, and treats them with

due Lenity and maternal affection. A few restrictions on their trade, in

order to pay off what debts they contracted, while yet in the nursery,

cannot be construed into acts of severity, and as little can a tax

intended for their own defence, and appropriated to that sole use.

Upon the supposition that America is never to be taxed, this country,

which now groans, and is like long to groan under the weight of taxes,

will in time be left desolate, all its inhabitants will flock to

America, to enjoy the benefits of a less oppressive government, and to

mingle with a people of similar manners, religion and laws. Britain, the

assylum of liberty, the seat of arts and sciences, the glory of Europe,

and the envy of the world, will be ruined by her own ungrateful sons,

and become a desart. What neither Spain nor France, nor all the world

combined, could accomplish, America, the child of her own fostering,

will effect.

_Quos neque Tydides, nec Larissaeus Achilles,

Non anni domuere decem, non mille carinae,

Vincentur_ pueris.

America will prove a continual drain upon her industry and people, an

eternal spunge to suck up her vital moisture, and leave her a dry and

sapless trunk, exposed, without branches, without leaves, to the

inclemency of the weather. This event may be distant, but it is in the

womb of time; and must be brought forth, unless we have sufficient skill

to cause an abortion.

But what does America gain by all this? A transitory independence

perhaps, on the most noble constitution, which the wit of man has been

hitherto able to invent. I say transitory independence, for the broken

and disjointed members of the American empire cannot be cemented and

consolidated into one firm mass; it is too unwieldy and unmanageable; it

is composed of particles too heterogeneous to be ever melted down into

one consistent and well digested system of liberty. Anarchy and

confusion will soon prevail, were it to attempt an union; and the loss

of liberty will tread fast upon their heels. For a free and extended

empire on a continent are incompatible: to think they are not is a

perfect solecism in politicks. No history furnishes us with an example;

foreign conquest, or the power with which the magistrate must be

entrusted, are an invincible obstacle in their way. It is in islands

alone, where one part of the people cannot be so easily employed to

oppress the other, where the sea separates them from conquerors and

great empires, that liberty can be deemed a native of the soil. What a

wretched exchange, then, would the Americans make! They would barter

liberty for slavery.

But, say they, we are not represented in parliament.

True; you are not; no more is one twentieth of the British nation; but

they may, when they become freeholders, or burgesses: so may you;

therefore complain not; for it is impossible to render any human

institution absolutely perfect. Were the English animated by your

spirit, they would overturn the constitution to-morrow.

Like the colonies of all other countries, you enjoy the privilege of

being governed in the same manner, as the people, from which you are

derived. You have the same parliament, the same laws; you are all deemed

free-born Britons, and are intitled to all their immunities. What would

you have more? Would you reduce your protectors, your deliverers, your

parents to a state of servitude, by obliging them to pay taxes for you?

It is plain, too plain, excessive prosperity has rendered your heads

giddy, you attempt to soar higher than your strength will carry you,

than your safety will permit; it is incumbent on us, under whose care

you are, to clip your wings.

You tell us you are very sober and temperate, that you fear the

influence of a standing army will corrupt you, and introduce profligacy

and debauchery.

I take your word for it, and believe you are as sober, temperate,

upright, humane and virtuous, as the posterity of independents and

anabaptists, presbyterians and quakers, convicts and felons, savages and

negro-whippers, can be; that you are as loyal subjects, as obedient to

the laws, as zealous for the maintenance of order and good government,

as your late actions evince you to be; and I affirm that you have much

need of the gentlemen of the blade to polish and refine your manners, to

inspire you with an honest frankness and openness of behaviour, to rub

off the rust of puritanism, and to make you ashamed of proposing in your

assemblies, as you have lately done, to pay off no more debts due to

your original native country.

I am only afraid that you will not be blest with enough of their

company; they will be obliged to live on the frontiers, in order to

check the Indians, and to preserve your hairy scalps untouched; they

must be constantly exposed to secret treachery, and open violence, for

your ease and security; and yet you will not contribute a single penny

for their support.

In the name of wonder, what would you desire? Every farthing raised by

the stamps, and a great deal more from Britain, is necessary for your

defence, and is to be applied solely to that purpose: what more would

you ask? Would you, preferably to all the parts of the British

dominions, be exempted from taxes?

Do you murmur because Britain is not taxed for you, or because you are

not allowed to lay the tax on what commodities you please? If the former

be the source of your discontent, you are very unnatural, and very

ungrateful: very unnatural, because you have no compassion, no

fellow-feeling for the distresses of your exhausted parent; very

ungrateful, because, after Britain has done so much for you, after she

has nourished and reared you up, from your sickly infancy to a vigorous

state of adolescence, or rather manhood, after she has conquered your

enemies, and placed you, if now you be not wanting to yourselves, beyond

the reach of French perfidy and fraud, you will not stretch forth your

hand to ease her, sinking under her burden, nor contribute to her

security, or more properly your own.

But if the latter gave rise to your disaffection, you are very ill

informed, very short sighted, in not perceiving, that a general tax, for

the general defence of all America, could not be raised by

_peace-meal_, in every province separately. How could the quota of every

colony be ascertained; and, if it could be ascertained, how were the

colonists to be persuaded to grant it? We remember with what difficulty

they were induced to advance money for their own defence in the late

war, when the enemy was at their gates, when they fought _pro aris &

focis_, for their religion and property. Some of them have not, to this

day, contributed a single shilling. Are we to imagine, that they will be

more forward, more lavish now, when the danger is distant, and perhaps

imperceptible to the dull senses of most of them, than when it stared

them in the face, and threatened immediate ruin. Whoever thinks so, must

be a very weak politician, and ought to be sent to catch flies with

Domitian.

Each assembly among you, forsooth, pretends to an equality with the

British parliament, and allows no laws binding but those, which are

imposed by itself. But mark the consequence. Every colony becomes at

once an independant kingdom, and the sovereign may become, in a short

time, absolute master, by playing the one against the other.

But were the sovereign always virtuous enough not to avail himself of

this power, which with the greatest good nature, with the utmost

political foresight, you thus put into his hand, quarrels would, in all

probability, soon arise among you. It is well known you cannot boast of

much mutual love, or christian charity; the same spirit which actuated

your ancestors, and kindled the flames of civil war in this country,

still reigns among you, and wants but a single spark to raise a

combustion.

You will tell me, perhaps, that notwithstanding the multiplicity of

governments, you may, like the Swiss cantons, live for ages in harmony

and unity.

But I aver the contrary. The strength of the Protestants and Roman

Catholicks among them, is nearly equal, and keeps them in awe of each

other; but above all, the fear of being crushed by the surrounding

powers in case of intestine dissensions, prevents ambitious projects,

and secures the peace. But as neither of these is your case, you have

little reason to hope that you could preserve your liberties. Greece, as

soon as it ceased to dread the Persian monarch, fell immediately into

the hands of a despotick prince; you have no king of Persia to fear, how

then do you expect to remain free from slavery? Believe me, your safest

course is to continue in your dependence on Britain, where liberty is

naturalized, and where you are entitled to every blessing with which it

is attended.

Can you be so weak as to imagine that the two houses of parliament will

allow you to set up a claim to uncontrollable authority in your several

provinces? Perhaps you do not comprehend how this will in time reduce

them, and consequently you to mere cyphers? I will inform you. The power

of the crown is, of late, greatly encreased, by the vast number of

places, which the last war, and the enormous growth of the national debt

have left at its disposal. Give it also but the management of the

colonies, exclusive of the parliament, and there needs no more, in a few

years, to render it despotick.

Undoubtedly, the weight of this consideration was what moved the

British, to assume a superiority over the Irish parliament; and Ireland,

considerable a country as it is, submits to their controul; how can you

have the front to ask greater privileges? Indeed, till you are placed on

a quite different footing, you cannot expect even this indulgence: such

a number of scattered jarring governments would create so much

embarrassment and perplexity, as to be quite unmanageable.

Some of you complain that the privileges granted by your charters are

invaded.

But by whom, pray, were these privileges granted? By a king, who had no

power, I mean legal power, to grant you any privileges, which rendered

you independent of parliament, no more than he can make a corporation in

England independent of it. Talk not then, of such privileges; the spirit

of the British constitution could allow you none, by which you did not

remain subordinate to every branch of the legislature, and consequently

subordinate to parliament. The king makes but one member of the

legislature, and it is self-evident he cannot give away the rights and

privileges of the rest. He can grant any body of men a charter, by which

they are empowered to make bye-laws for their own government, but

farther his prerogative does not extend. He cannot free them from

obedience to acts of parliaments.

Another, and a general complaint is, that you are taxed by a body of men

unacquainted with your circumstances.

But who can be so well acquainted with the circumstances of the colonies

in general, as the British parliament? It is composed of men very well

versed in mercantile affairs, and much accustomed to the discussion of

intricate questions; many of them are merchants, and merchants that

trade to America and the West Indies. They are always ready to receive

information from any hand, and never proceed to business of importance,

till they have made the requisite inquiries. Nothing can be a better

proof of this, than their conduct with regard to the stamp act. A year

before it was passed, the ministers desired you to send agents over to

London, in order to propose your objections to the whole, or any part of

it; but you neglected this reasonable request; therefore, if the duty

on some articles should be too high, you have none but yourselves to

blame.

How then can you pretend to set up your own knowledge in competition

with that of the British parliament? Every single assembly among you,

may, perhaps, be a better judge of its own province than it; but that is

all: a full and comprehensive idea of the whole they cannot be expected

to have; their own particular interest they may understand, but the

interest of the colonies in general is an object too large, too complex,

to be taken in at one view, and to be perfectly scanned by them. It is

the British legislature alone, whose close connection with all the

colonies, whose thorough acquaintance with their trade and with commerce

in general, is universally allowed, that is properly qualified for such

an arduous task.

Thus have I shewn that the interest of both parties, of England and

America, is best promoted by adhering religiously to the ancient

system; that a claim of new privileges by the Americans, for they have

been taxed before by our parliament, will be attended with many

immediate disadvantages, and that the remote consequence will be their

own ruin and slavery.

But if, after all, the prejudices of the Americans should be so great as

to make them reject all reasonable terms of accommodation, should they

be so tenacious of what they call their privileges, as to be fully

resolved on asserting an absolute independence on the parliament of

Great Britain. Should they be determined, rather than yield to it as

formerly, to proceed to the last extremity, I would, with all due

deference to the wisdom of parliament, advise a certain number of

contiguous provinces to be incorporated, and to be allowed parliaments

under the same restriction as that of Ireland.

If they decline this equitable compromise, were I a member of either

House, I would give my vote for treating them as the Romans did the

Latins, when they attempted by force to make themselves denizens of

Rome. This step, I own, is dangerous, and very delicate in its

management, but in such a crisis, it is the only one which can, with any

dignity and prudence, be taken.

Though the partizans of America, in order to throw dust in our eyes, and

erect a bug-bear to the ignorant, insinuate that the colonies would, in

this extremity, follow the example of the Low Countries under Philip the

Second, and call in the assistance of France and Spain. There is little

reason to be apprehensive on that score; for the case is by no means

parrellel: the Flemings and Dutch contended for ancient established

rights, which had been allowed such by their oppressors themselves; the

Americans assert privileges unknown, unheard of before; the Spaniards

were strangers and foreigners to the inhabitants of the Low Countries;

the Britons are brothers and relations to the Americans; the seventeen

provinces were cruelly oppressed by the king of Spain, and a few of his

counsellors; the colonies are moderately taxed by the whole body of the

British legislature. Is it credible then, that, in order to free

themselves from the gentle tutorage of their parent, they should run

directly into the jaws of ruin and slavery? It is more probable that,

when they hear of the final determination of this point against them by

our parliament, the weight and authority of that body, the most august

in the world, will make them sit down, like the Cyder counties, quiet

under their burden.

But should they be so far infatuated as to act otherwise, it is in our

power to prevent any fatal consequence; the British fleet can soon bring

them to reason; all their capital towns lie defenceless on the edge of

the shore, and must always obey the dictates of the tremendous mouths of

cannon. This, however, is the last argument which ought to be used; for

it is always of consequence to preserve the affections of subjects, to

rule them by love rather than fear: nothing but the utmost contumacy, of

which, I trust in Heaven, they will never be guilty, can justify such a

violent measure.

F I N I S.

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