the voice of freedom, and the affertion of liberty, meets with the fame eftimation? The American af femblies were impelled to these refolves by the ftrongeft motives of juftice to themselves, to their conftituents, and to their pofterity. Had they tamely furrendered their liberties, they had been the moft contemptible of mankind'; they bravely afferted them, and are

There is no other method to convince either party of the weakness of their arguments, than firft to make them confider whether the authority to tax belongs to England or to Englishmen, and provided the prefent inhabitants who are now in England were in America, and the colonifts in England, would the right of taxation be continued or altered? If it belong to this country in confequence of the right of manorhip, whoever fucceeds to the manors must have a claim of right to liberty, and nobody elfe; and if the colonists were to change with the prefent inhabitans, 'they would have a right to tax them, which they would not be ready to fubmit to? The claims of fo extensive liberty as the colonifts require, appear inconfifteet with their former connections with their mother-country, and the authority which the mother country claims as her right over the colonifts, makes her rather a ftep-mother than a kind parent. Were they to change fituations, neither the one nor the other would incline to have fuch treatment as they on this occafion were difpofed to give each other. Upon the principles of nature and reafon, the colonists main arguments cannot be confuted; upon the mutual policy of the prefent government of the empire they have no force. It is a part of the unhappiness of all the prefent fyftems of government, that in them reafon and policy are frequently at variance, and the paf

Lions

frons and interefts of leading men prevail more power fully, than the general good of fociety. It is the best government where a juft balance is kept,-where the intereft of every man is the general good of the whole. This is a maxim that might be practifed provided policy was founded upon morality; but in the prefent ftate of nations it is only a fpeculation, which is a great pity.

Two bills were brought in this feffion of parliament, one for fecuring the dependency of the colonies upon the mother country, and another for repealing the Atamp-act. The first met with no oppofition, the latter was warmly difputed.

The enemies of the miniftry, who were many of them, under à fecret influence, which some think has been baneful to thefe kingdoms, ftrained every nerve to prevent the repeal of the ftamp-act. Arguments were drawn from the outrageoufnefs of the behaviour of the Americans, and the infult they had offered to the dignity of the English government, and the confequences that would follow provided the act was repealed. That it would fhew fuch weakness and pufilə lanimity in government, as would encourage the Colonifts to give fresh affronts, and leffen the refpect of the King's fubjects to the dignity of the crown, and the authority of the laws. It was urged further, that as the power of taxation was an effential branch of au thority, it ought in juftice to be exercised over all the members of the empire, in proportion to their feveral abilities; that it would fhew a degree of partiality unworthy of good government, to exempt one part of the fubjects from a duty which others were obliged to pay, and from burdens which the reft of the community were under a neceffity to bear.That it was contrary to the trust reposed by the people in the legislaK

a

ture,

ture, and tended to destroy all confidence upon which government is founded. It was denied that the colo nifts were unable to bear the weight of the tax impo fed by the stamp-act and it was afferted as an inftance to the contrary, that if the debt contracted by them in the last war, 1,755,000l. had been already paid in the courfe of only three years, that the far greater part of their remaining burden, amounting to 760,000l. would be discharged in two years more. Other jarguments were used; the general burden of the mother country, the ability of the Colonists, their exemption from all taxation, and their peremptory refusal to con tribute to any relief from the public load of debt that the nation groaned under.org for

It was replied that feveral of these objections had no weight in them, as all the confequences they fuppofed were guarded against by the bill for fecuring the dependence of the colonies upon the mother country which both fecured the dignity of Great-Britain, and her con ftitutional fuperiority over America. Infupport of the repeal, it was argued that the colonists had really borne their proper fhare of the public burdens according to the confeffion of the other party; for the heavy debt which they had contracted during the war was a fufficient proof that they had contributed largely to the public expence; and their being paid back a part of it fince, was a convincing evidence that the parliament were perfuaded they had done more than they were able to do. It was further urged that nothing could be mere diftant from the fact, than the affertion that they paid no taxes; for they even paid many which the parliament had impofed upon them. They paid port duties, which lay heavy upon their trade before the impofing of the ftamp-act, befides many port du

ties laid on by the authority of the provinces; many excifes; a land-tax in many provinces, an heavy polltax; befides a faculty-tax upon all perfonal eftates, and acquifitions, amounting in fome provinces to five or fix fhillings in the pound; fo that the affertion of their not being taxed, or contributing to the public expence, was totally without foundation.

The friends of the miniftry, and of the colonifts, demonftrated that the Americans were poor, and were indebted four millions to the merchants in Britain; who, as they were creditors to fuch an amount, were really the proprietors of a great part of what the Americans feemed to poffefs: That the fuppreffion of manufactures in America, by obliging them to take every fort which they used, from Britain, was making them pay, in one fpecies of taxation, all other kinds of taxes; and in fact, making them the chief fupporters of public burdens. Confidering their great diftance from this country, it was urged that it was impoffible for the people here to be fo well acquainted with the state of American affairs, as to be able to judge minutely concerning the propriety of a revenue tax; That without being well acquainted with the ftate of the colonists, we, in this country might be ready to opprefs them, which government fhould above all things, endeavour to avoid: That it was the beft policy to keep to commercial views, and purfue the advantages that attended them, which would lefs opprefs the colonists, and would enable them fooner to pay their debts to our merchants.

Thefe are a few of the arguments on both fides, on this occafion, and it will be allowed by all who are clear of prejudice, that the miniftry had the better in this difpute. Juftice, found policy, clemency, and humanity were united in their reafonings; whereas the

oppofition

oppofition breathed dominatiou, tyranny, and deftruç tion through the whole of this debate,

Notwithstanding the violence and rigour of thofe in oppofition, and all the fecret influence of an invifible power, the bill paffed, upon a divifion, by a majority of 275 to 167, and was carried up to the lords by above two hundred members of the houfe of commons. The approbation with which it was introduced into the upper houfe, did not fecure it from a vigorous oppofition: Thirty-three lords entered a protest against it at the fecond reading, and twenty-eight at the third reading It was however carried by a majority of thirty-four lords, and in three days received the royal affent. The repeal of this law was the caufe of more univerfal joy through the dominions of Britain, than probably ever was known by any one event. It could not but do the hearts of the promoters of this appeal good, to fee and hear of fo many millions of their fellow-fubjects rejoicing and exulting at an event which proceeded from the wisdom, benevolence, justice, and clemency, of men whom they had entrusted with their concerns. There was more true glory to the king, the parliament, and the miniftry, in repealing this act, than if they had all united to enforce it by fleets and armies, fire and fword. There can be little true glory in forcing laws by military execution, but there is much honour in making fuch ftatutes or repealing them, as give joy to a whole empire. This is one of the glo ries of the prefent reign, and for the fake of this noble act of wisdom, every humane perfon will be ready to forgive an hundred faults. Whatever may happen in future times, it may be faid that George the Third had once a wife miniftry, and put his hand to a noble and illuftrious deed. In all cafes that are problematical

nothing