iniquity, and inebriated with too copious draughts of their own fancied omnipotence, disdained to cloak their projected peculation by any plausible artifices or specious appearances whatever; leaping all the bounds of decency at once, without even the slightest surmise of guilt or demerit on our part, immediately after the most express acknowledgments of our affectionate zeal and generosity, they proudly proclaimed themselves our masters, the absolute disposers of our lives and properties, and attempted, at a single blow, to tumble us from the exalted station of freemen down to the low level of vassals and slaves.

The idea of raising a revenue on the Colonies by Parliamentary grants, was first conceived under the administration of that sagacious financier, Mr. Grenville, and was given birth to by an act of the fourth of George III, imposing certain duties, as the preamble recites, for “improving the revenue of the Kingdom, and for extending and securing the navigation and commerce between Great Britain and His Majesty’s Dominions in America.”  The language of this act was novel, and its principle dangerous in the extremest degree; but as men had been habituated to regard the power of superintending and regulating the trade of the Empire as resident in the Parliament, these impositions, which were a real deviation, partly concealed themselves under the covert of common and familiar notions, and did not give such immediate alarm as the nature of them in reality required. The publick attention, too, was presently engrossed and diverted from the former, by that subsequent and more flagrant symptom of an usurped authority—the Stamp Act—amid the terrour of which, lesser grievances were forgotten or overlooked.

This act was passed shortly after, and was so obvious in its principle, and so burdensome in its exactions, that it forcibly struck the imagination of every man, and inflamed every breast with a desire of opposition. It was easily perceived that a resolution had been taken to leave the inhabitants of these Colonies not even the shadow of liberty. The preface runs thus: “Whereas, by an act made in the last session of Parliament, several duties were granted, appropriated, and continued, towards defraying the expenses of defending, protecting, and securing the British Colonies and Plantations in America; and whereas it is necessary that provision be made for raising a further revenue, within your Majesty’s Dominions in America, towards defraying the said expenses: we, your Majesty’s most dutiful and loyal subjects, the Commons of Great Britain, have resolved to give and grant unto your Majesty the several rates and duties hereinafter mentioned.” These rates and duties were so numerous and exorbitant, that the anxiety of the Colonists was stimulated, as well by the apprehension of being overburdened and exhausted for the present, as by the deplorable prospect of losing all the felicitous advantages of freedom for the future. In fact, these Colonies are not yet advanced to that state of maturity and perfection to be capable of supporting any considerable weight of taxes, especially in the present confined state of their commerce, and would have been much drained and impoverished by the constant efflux of their little stock through such various and extended channels.

The magnanimous resistance of the Americans, on this occasion, deserves the highest acclamations of mankind, and the warmest gratitude of posterity. They sent up the most respectful petitions to the Throne; but, like wise men, knowing that intentional injuries and oppressions are not to be eluded or baffled by the feeble force of supplicatory addresses to the justice and humanity of those from whom the evils flow, they corroborated their entreaties, by a suspension of those commercial benefits on which the interests of Britain so much depend. The Ministry, little prepared for such an event, were confounded and abashed. They were obliged, though with all the reluctance and chagrin of disappointed avarice, to recede from their darling scheme, and, with an awkward grace, instead of admitting the justice and propriety of our complaints, which must have restrained their future sallies, they founded a repeal of the act solely upon the principle of inexpedi-ence, because “the continuance of it would be attended with many inconveniences, and might be productive of consequences greatly detrimental to the commercial interests of the Kingdoms.”*

*See 6th of George III, Chapter xi.

But to give us the fullest conviction that Parliament intended not to resign any part of her claims in our favour, the famous declaratory act was passed immediately upon the back of the repeal, expressly asserting, that “several of the Houses of Representatives in His Majesty’s Colonies and Plantations in America had of late, against law, claimed to themselves, or to the General Assemblies of the same, the sole and exclusive right of imposing duties and taxes, upon His Majesty’s subjects in the said Colonies and Plantations, &c.; and that the King in Parliament had, and of right ought to have, full power and authority to make laws and statutes of sufficient force and validity to bind the Colonies and people of America in all cases whatsoever.*”

The claim deemed exceptionable by this act is an exclusive right of taxation to our General Assemblies, which is said to be “against law,” “derogatory to the legislative authority of Parliament, and inconsistent with the dependency of the Colonies on the Crown of Great Britain;” and in consequence thereof, it is rejected in the most peremptory terms, by a declaration of Parliamentary right to bind us in all cases whatsoever.

What is the most natural construction that ought to be put upon this claim of unlimited domination? If there was no design to exercise it, where was the policy of holding it out, as it were, in terrorem to the people of America? Why so inflexibly tenacious of an abstract inefficient right, never intended to be made use of, as some men preposterously affect to consider it? At a time when the deepest jealousies and discontents had been fomented, would it not have been prudent and politick to have maintained a profound silence concerning such tremendous pretensions, which must necessarily keep up a suspicious, apprehensive, and dissatisfied temper in the Colonies? It is evident this act was designed as a publick testimony against the exemption demanded by us from the taxing power assumed by the British Legislature, with a view to some future exertions of it; and if we could have entertained any doubt of this at first, the succeeding statute, enacted in the 7th of George III, must be regarded as a clear and unarnbiguous solution of it.

“Whereas it is. expedient that a revenue should be raised in your Majesty’s Dominions in America, for making a more certain and adequate provision for defraying the charge of administration of justice, and the support of civil Government, and towards further defraying the expenses of defending, protecting, and securing the said Dominions: we the Commons of Great Britain, have resolved to give and grant,” &c. This is the beginning of the act imposing duties on red and white lead, painters’ colours, teas, and paper, where the pernicious principle of taxation which pervades the two former is equally predominant. The purpose of raising an American revenue, or, which is perfectly the same thing, of taxing us, is open and avowed. All that perplexity and obscurity in which the minds of some men seem to be involved respecting the true nature of this act, is the result either of extreme ignorance or of extreme hypocrisy. It needs no comment, but explains itself. It is confessedly designed to raise a revenue; and every imposition for that purpose, whether port duty, excise, poll-tax, or land-tax, is equally to be ranked under the general head of taxes, and is constantly and familiarly mentioned as such by all historians and political writers.

Administration expected, that by varying the mode and making it less offensive, by being less cumbrous and more remote in its operation, we might be unwarily detached from a punctual adherence to principles, and might, in that way, be gradually brought to submit to taxation in its fullest latitude. But we were more clear-sighted and cautious than was supposed. We viewed the act in its proper colours, and opposed it with suitable vigour, firmness, and spirit. The expedient employed on the preceding occasion was again revived; our imports ceased, and redress in part attended it. Had we still discontinued them, it is possible we might have been completely successful, and by improving a favourable conjuncture might have obtained a satisfactory and permanent adjustment of the dispute.

In the partial revocation of this act, the ground of inexpedience is still maintained, and the claim and exercise of taxation still preserved. The duties on all the articles

* Chap. xii.