by Nathan Allen
But to return to the subject of taxation: I find that “the lords and commons cannot be charged with anything for the defence of the realm, for the safe-guard of the sea, &c. unless by their will in parliament.”
Ld. Coke, on Magna Charta, Cap. 30.
“Impositions neither in time of war, or other the greatest necessity or occasion, that may be, much less in the time of peace, neither upon foreign or inland commodities, of what nature soever, be they never so superfluous or unnecessary, neither upon merchants, strangers, nor denizens, may be laid by the King’s absolute power, without assent of parliament, be it never for so short a time.”
Viner Prerogative of the King.
Ea. 1. cites 2 Molloy. 320. Cap. 12 sec. 1.
“In the reign of Edward 3, the black Prince of Wales having Aquitain granted to him, did lay an imposition of suage or socage a soco, upon his subjects of that dukedom, viz. a shilling for every fire, called hearth silver, which was of so great discontentment and odious to them, that it made them revolt. And nothing since this time has been imposed by pretext of any prerogative, upon merchandizes, imported into or exported out of this realm, until Queen Mary’s time.” 2 Inst. 61.
Nor has any thing of that kind taken place since the revolution. King Charles 1. his ship-money every one has heard of.
It may be said that these authorities will not serve the colonists, because the duties laid on them are by parliament. I acknowledge the difference of fact; but cannot see the great difference in equity, while the colonists are not represented in the house of commons: And therefore with all humble deference I apprehend, that ‘till the colonists are so represented, the spirit of all these authorities will argue strongly in their favour. When the parliament shall think fit to allow the colonists a representation in the house of commons, the equity of their taxing the colonies, will be as clear as their power is at present of doing it without, if they please. When Mr. Dummer wrote his defence of the charters, there was a talk of taking them away, by act of parliament. This defence is dedicated to the right honourable the Ld. Carteret, then one of this Majesty’s principal secretaries of state, since Earl of Granville. His third proposition is, that “it is not for the interest of the crown to resume the charters, if forfeited.” This he proves; as also that it would be more for the interest of Great Britain to enlarge rather than diminish, the privilege of all the colonists. His last proposition is, that it “seems inconsistent with justice to disfranchise the charter colonies by an act of parliament.”
“It seems therefore, says he, a severity without a precedent, that a people, who have the misfortune of being a thousand leagues distant from their sovereign, a misfortune great enough in itself, should, unsummoned, unheard, in one day, be deprived of their valuable privileges, which they and their fathers have enjoyed for near a hundred years.” ‘Tis true, as he observes, “the legislative power is absolute and unaccountable, and King, lords and commons, may do what they please; but the question here is not about power, but right” (or rather equity) “and shall not the supreme judicature of all the nation do right?” “One may say, that what the parliament cannot do justly, they cannot do at all. In maximis minima est licentia. The higher the power is, the greater caution is to be used in the execution of it; because the sufferer is helpless and without resort.” I never heard that this reasoning gave any offence. Why should it? Is it not exactly agreable to the decisions of parliament and the determinations of the highest executive courts? But if it was thought hard that charter privileges should be taken away by act of parliament, is it not much harder to be in part, or in whole, disfranchised of rights, that have been always tho’t inherent to a British subject, namely, to be free from all taxes, but what he consents to in person, or by his representative? This right, if it could be traced no higher than Magna Charta, is part of the common law, part of a British subjects birthright, and as inherent and perpetual, as the duty of allegiance; both which have been bro’t to these colonies, and have been hitherto held sacred and inviolable, and I hope and trust ever will. ‘Tis humbly conceived, that the British colonists (except only the conquered, if any) are, by Magna Charta, as well entitled to have a voice in their taxes, as the subjects within the realm. Are we not as really deprived of that right, by the parliament assessing us before we are represented in the house of commons, as if the King should do it by his prerogative? Can it be said with any colour of truth or justice, that we are represented in parliament?
As to the colonists being represented by the provincial agents, I know of no power ever given them but to appear before his Majesty, and his ministry. Sometimes they have been directed to petition the parliament: But they none of them have, and I hope never will have, a power given them, by the colonists, to act as representatives, and to consent to taxes; and if they should make any concessions to the ministry, especially without order, the provinces could not by that be considered as represented in parliament.
Hibernia habet Parliamenta et faciunt leges et nostra statuta non ligant eos quia non mittant milites ad Parliamentum, sed personae eorum sunt subjecti Regis, sicut inhabitantes Calinae Gasconiae et Guienae.
12 Rep. 111. cites R. 3. 12.—
“Ireland hath parliaments, and makes laws, and our statutes do not bind them, because they send no Knights to parliament; but their persons are subjects, of the King, as the inhabitants of Guiene, Gascony, &c.”
Yet, if specially named, or by general words included as within any of the King’s dominions, Ireland, says Ld. Coke, might be bound. 4 Inst. 351.
From all which, it seems plain, that the reason why Ireland and the plantations are not bound, unless named by an Act of Parliament, is, because they are not represented in the British parliament. Yet, in special cases, the British parliament has an undoubted right, as well as power, to bind both by their acts. But whether this can be extended to an indefinite taxation of both, is the greater question. I conceive the spirit of the British constitution must make an exception of all taxes, until it is tho’t fit to unite a dominion to the realm. Such taxation must be considered either as uniting the dominions to the realm, or disfranchising them. If they are united, they will be intitled to a representation, as well as Wales; if they are so taxed without a union, or representation, they are so far disfranchised.
I don’t find anything that looks like a duty on the colonies before the 25th of C. 2. c. 7. imposing a duty on enumerated commodities. The liberty of the subject was little attended to in that reign. If the nation could not fully assert their rights till the revolution, the colonies could not expect to be heard. I look on this act rather as a precedent of power, than of right and equity; if ‘tis such, it will not affect my argument. The act appointing a tax on all mariners, of a certain sum per month, to be deducted out of their wages, is not to be compared with this. Mariners are not inhabitants of any part of the dominions: The sea is their element, till they are decrepit, and then the hospital is open for all mariners who are British subjects without exception. The general post-office established thro’ the dominions, is for the convenience of trade and commerce: It is not laying any burthen upon it; for besides that it is upon the whole cheaper to correspond in this way than any other, every one is at liberty to send his own letters by a friend. The act of the 6th of his late Majesty, tho’ it imposes a duty in terms, has been said to be designed for a prohibition; which is probable from the sums imposed; and ‘tis pity it had not been so expressed, as there is not the least doubt of the just and equitable right of the parliament to lay prohibitions thro’ the dominions, when they think the good of the whole requires it. But as has been said, there is an infinite difference between that and the exercise of unlimited power of taxation, over the dominions, without allowing them a representation:—It is said that the duties imposed by the new act will amount to a prohibition: Time only can ascertain this. The utility of this act is so fully examined in the appendix that I shall add nothing on that head here. It may be said that the colonies ought to bear their proportion
of the national burdens: ‘Tis just they should, and I think I have proved they have always done it freely and chearfully, and I know no reason to doubt but that they ever will.
Sometimes we have been considered only as the corporations in England: And it may be urged that it is no harder upon us to be taxed by parliament for the general cause than for them, who besides are at the expence of their corporate subordinate government. I answer. 1. Those corporations are represented in parliament. 2. The colonies are and have been at great expence in raising men, building forts, and supporting the King’s civil government here. Now I read of no governors and other officers of his Majesty’s nomination, that the city of London taxes its inhabitants to support; I know of no forts and garrisons that the city of London has lately built at its own expence, or of any annual levies that they have raised for the King’s service and the common cause. These are things very fitting and proper to be done by a subordinate dominion, and tis their duty to do all they are able; but it seems but equal they should be allowed to assess the charges of it themselves. The rules of equity and the principles of the constitution seem to require this. Those who judge of the reciprocal rights that subsist between a supreme and subordinate state or dominion, by no higher rules than are applied to a corporation of button-makers, will never have a very comprehensive view of them. Yet sorry am I to say it, many elaborate writers on the administration of the colonies, seem to me never to rise higher in their notions, than what might be expected from a secretary to one of the quorum. If I should be ranked among this number, I shall have this consolation, that I have fallen into what is called very good company, and among some who have seen very high life below stairs. I agree with the Administrator, that of whatever revenues raised in the colonies, if they must be raised without our consent, “the first and special appropriation of them ought to be to the paying the Governors, and all the other Crown officers;” for it would be hard for the Colonists to be obliged to pay them after this. It was on this principle that at the last assembly of this province, I moved to stop every grant to the officers of the crown; more especially as I know some who have built very much upon the fine salaries they shall receive from the plantation branch of the revenue. Nor can I think it “injustice to the frame of human nature,” to suppose, if I did not know it, that with similar views several officers of the Crown in some of the colonies have been pushing for such an act for many years. They have obtained their wish, and much good it will do them: But I would not give much for all that will center neat in the exchequer, after deducting the costs attending the execution of it, and the appropriations to the several officers proposed by the Administrator. What will be the unavoidable consequence of all this, suppose another war should happen, and it should be necessary to employ as many provincials in America as in the last? Would it be possible for the colonies, after being burthened in their trade, perhaps after it is ruined, to raise men? Is it probable that they would have spirit enough to exert themselves? If ‘tis said the French will never try for America, or if they should, regular troops are only to be employed, I grant our regular troops are the best in the world, and that the experience of the present officers shews that they are capable of every species of American service; yet we should guard against the worst. If another tryal for Canada should take place, which from the known temper of France, we may judge she will bring on the first fair opportunity, it might require 30 or 40,000 regulars to secure his Majesty’s just rights. If it should be said, that other American duties must then be levied, besides the impossibility of our being able to pay them, the danger recurs of a large standing army so remote from home. Whereas a good provincial militia, with such occasional succours from the mother country, as exigencies may require, never was, and never will be attended with hazard. The experience of past times will show, that an army of 20 or 30,000 veterans, half 3000 miles from Rome, were very apt to proclaim Cesars. The first of the name, the assassin of his country owed his false glory, to stealing the affections of an army from the commonwealth. I hope these hints will not be taken amiss; they seem to occur from the nature of the subject I am upon: They are delivered in pure affection to my King and country, and amount to no reflection on any man. The best army, and the best men, we may hereafter have, may be led into temptation; all I think is, that a prevention of evil is much easier than a deliverance from it.
The sum of my argument is, That civil government is of God: That the administrators of it were originally the whole people: That they might have devolved it on whom they pleased: That this devolution is fiduciary, for the good of the whole; That by the British constitution, this devolution is on the King, lords and commons, the supreme, sacred and uncontroulable legislative power, not only in the realm, but thro’ the dominions: That by the abdication, the original compact was broken to pieces: That by the revolution, it was renewed, and more firmly established, and the rights and liberties of the subject in all parts of the dominions, more fully explained and confirmed: That in consequence of this establishment, and the acts of succession and union his Majesty GEORGE III. is rightful king and sovereign, and with his parliament, the supreme legislative of Great Britain; France and Ireland, and the dominions thereto belonging: That this constitution is the most free one, and by far the best, now existing on earth: That by this constitution, every man in the dominion is a free man: That no parts of his Majesty’s dominions can be taxed without their consent: That every part has a right to be represented in the supreme or some subordinate legislature: That the refusal of this, would seem to be a contradiction in practice to the theory of the constitution: That the colonies are subordinate dominions, and are now in such a state, as to make it best for the good of the whole, that they should not only be continued in the enjoyment of subordinate legislation, but be also represented in some proportion to their number and estates, in the grand legislature of the nation: That this would firmly unite all parts of the British empire, in the greatest peace and prosperity; and render it invulnerable and perpetual.
APPENDIX
The City of Boston, at their Annual Meet--- in May, 1764, made Choice of Richard Dana, Joseph Green,
Nathaniel Bethune, John Ruddock, Esq’rs; and Mr. Samuel Adams, to prepare Instructions for their REPRESENTATIVES.
The following Instructions were reported by said Committee, and unanimously Voted.
To Royal Tyler, James Otis, Thomas Cushing, and Oxenbridge Thacher, Esq’rs.
GENTLEMEN,
Your being chosen by the freeholders and inhabitants of the town of Boston, to represent them in the General Assembly the ensuing year, affords you the strongest testimony of that confidence which they place in your integrity and capacity. By this choise they have delegated to you the power of acting in their public concerns in general, as your own Prudence shall direct you; always reserving to themselves the constitutional right of expressing their mind, and giving you such instruction upon particular matters, as they at any time shall judge proper.
We therefore your constituents take this opportunity to declare our just Expectations from you.
