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adopted in theory, and settled in practice. A revenue not substituted in the place of, but superadded to, a monopoly; which monopoly was enforced at the same time with additional strictness, and the execution put into military hands.

This Act, Sir, had for the first time the title of "granting duties in the Colonies and Plantations of America;" and for the first time it was asserted in the preamble, "that it was just and necessary that a revenue should be raised there." Then came the technical words of "giving and granting;" and thus a complete American Revenue Act was made in all the forms, and with a full avowal of the right, equity, policy, and even necessity of taxing the Colonies, without any formal consent of theirs. There are contained also in the preamble to that Act these very remarkable words—the Commons, &c.—"being desirous to make some provision in the present session of Parliament towards raising the said revenue." By these words it appeared to the Colonies that this Act was but a beginning of sorrows; that every session was to produce something of the same kind; that we were to go on from day to day, in charging them with such taxes as we pleased, for such a military force as we should think proper. Had this plan been pursued, it was evident that the Provincial Assemblies, in which the Americans felt all their portion of importance, and beheld their sole image of freedom, were ipso facto annihilated. This ill prospect before them seemed to be boundless in extent, and endless in duration. Sir, they were not mistaken. The Ministry valued themselves when this Act passed, and when they gave notice of the Stamp Act, that both of the duties came very short of their ideas of American taxation. Great was the applause of this measure here. In England we cried out for new taxes on America, whilst they cried out that they were nearly crushed with those which the war and their own grants had brought upon them.

Sir, it has been said in the debate, that when the first American Revenue Act (the Act in 1764, imposing the Port Duties) passed, the Americans did not object to the principle. It is true they touched it, but very tenderly. It was not a direct attack. They were, it is true, as yet novices; as yet unaccustomed to direct attacks upon any of the rights of Parliament. The duties were Port Duties, like those they had been accustomed to bear; with this difference, that the title was not the same, the preamble not the same, and the spirit altogether unlike. But of what service is this observation to the cause of those that make it? It is a full refutation of the pretence for their present cruelty to America; for it shews, out of their own mouths, that our Colonies were backward to enter into the present vexatious and ruinous controversy.

There is also another circulation abroad (spread with a malignant intention, which I cannot attribute to those who say the same thing in this House,) that Mr. Grenville gave the Colony Agents an option for their Assemblies to tax themselves, which they had refused. I find that much stress is laid on this, as a fact. However, it happens neither to be true nor possible. I will observe first, that Mr. Grenville never thought fit to make this apology for himself in the innumerable debates that were had upon the subject. He might have proposed to the Colony Agents, that they should agree in some mode of taxation as the ground of an Act of Parliament. But he never could have proposed that they should tax themselves on requisition, which is the assertion of the day. Indeed, Mr. Grenville well knew, that the Colony Agents could have no general powers to consent to it; and they had no time to consult their Assemblies for particular powers, before he passed his first Revenue Act. If you compare dates, you will find it impossible. Burthened as the Agents knew the Colonies were at that time, they could not give the least hope of such grants. His own favourite Governor was of opinion that the Americans were not then taxable objects.

"Nor was the time less favourable to the equity of such a taxation. I don't mean to dispute the reasonableness of America contributing to the charges of Great Britain when she is able; nor, I believe, would the Americans themselves have disputed it, at a proper time and season. But it should be considered, that the American Governments themselves have, in the prosecution of the late war, contracted very large debts, which it will take some years to pay off, and in the mean time occasion very burdensome taxes for that purpose only. For instance, this Government, which is as much before hand as any, raises every year £37,500 sterling for sinking their debt, and must continue it for four years longer at least before it will be clear."

These are the words of Governor Bernard's letter to a member of the old Ministry, and which he has since, printed. Mr. Grenville could not have made this proposition to the Agents, for another reason. He was of opinion, which he has declared in this House an hundred times, that the Colonies could not legally grant any revenue to the Crown, and that infinite mischiefs would be the consequence of such a power. When Mr. Grenville had passed the first Revenue Act, and in the same session had made this House come to a resolution for laying a Stamp Duty on America, between that time and the passing the Stamp Act into a law, he told a considerable and most respectable merchant, a member of this House, whom I am truly sorry I do not now see in his place, when he represented against this proceeding, that if the Stamp Duty was disliked, he was willing to exchange it for any other equally productive; but that if he objected to the Americans being taxed by Parliament, he might save himself the trouble of the discussion, as he was determined on the measure. This is the fact, and, if you please, I will mention a very unquestionable authority for it.

Thus, Sir, I have disposed of this falsehood. But falsehood has a perennial spring. It is said, that no conjecture could be made of the dislike of the Colonies to the principle. This is as untrue as the other. After the resolution of the House, and before the passing of the Stamp Act, the Colonies of Massachusetts Bay and New York did send remonstrances, objecting to this mode of Parliamentary taxation. What was the consequence? They were suppressed; they were put under the table; notwithstanding an Order of Council to the contrary, by the Ministry which composed the very Council that had made the order; and thus the House proceeded to its business of taxing, without the least regular knowledge of the objections which were made to it. But to give that House its due, it was not over desirous to receive information, or to hear remonstrance. On the 15th of February, 1765, whilst the Stamp Act was under deliberation, they refused with scorn even so much as to receive four petitions presented from so respectable Colonies as Connecticut, Rhode Island, Virginia, and Carolina, besides one from the traders of Jamaica. As to the Colonies, they had no alternative left to them, but to disobey, or to pay the taxes imposed by that Parliament which was not suffered, or did not suffer itself, even to hear them remonstrate upon the subject.

This was the state of the Colonies before his Majesty thought fit to change his Ministers. It stands upon no authority of mine. It is proved by uncontrovertible records. The honorable gentleman has desired some of us to lay our hands upon our hearts, and answer to his queries upon the historical part of this consideration; and by his manner (as well as my eyes could discern it) he seemed to address himself to me.

Sir, I will answer him as clearly as I am able, and with great openness: I have nothing to conceal. In the year sixty-five, being in a very private station, far enough from any line of business, and not having the honor of a seat in this House, it was my fortune, unknowing and unknown to the then Ministry, by the intervention of a common friend, to become connected with a very noble person, and at the head of the Treasury Department. It was indeed in a situation of little rank and no consequence, suitable to the mediocrity of my talents and pretensions; but a situation near enough to enable me to see, as well as others, what was going on; and I did see in that noble person such sound principles, such an enlargement of mind, such clear and sagacious sense, and such unshaken fortitude, as have bound me, as well as others much better than me, by an inviolable attachment to him from that time forward. Sir, Lord Rockingham, very early in that summer, received a strong representation from many weighty English merchants and manufacturers, from Governors of Provinces, and Commanders of men-of-war, against almost the whole of the American commercial regulations: and particularly with regard to the total ruin which was threatened to the Spanish

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