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will give certainty to our expression, and safety to our conduct: But if, when we have in view the liberty of these colonies, we proceed in any other course, we pursue a Juno[1] indeed, but shall only catch a cloud.
In the national, parliamentary sense insisted on, the word “tax[2]” was certainly understood by the congress at New-York, whose resolves may be said to form the American “bill of rights.”
The third, fourth, fifth, and sixth resolves, are thus expressed.
III. “That is is inseparably essential to the freedom of a people, and the undoubted right of Englishmen, that [3]no tax be imposed on them, but with their own consent, given personally, or by their representatives.”
IV. “That the people of the colonies are not, and from their local circumstances, cannot be represented in the house of commons in Great-Britain.”
V. “That the only representatives of the people of the colonies, are the persons chosen therein by themselves; and that no taxes ever have been, or can be constitutionally imposed on them, but by their respective legislatures.”
VI. “That all supplies to the crown, being free gifts of the people, it is unreasonable, and inconsistent with the principles and spirit of the British constitution, for the people of Great-Britain to grant to his Majesty the property of the colonies.”
Here is no distinction made between internal and external taxes. It is evident from the short reasoning thrown into these resolves, that every imposition “to grant to his Majesty the property of the colonies,” was thought a “tax;” and that every such imposition, if laid any other way, than “with their consent, given personally, or by their representatives,” was not only “unreasonable, and inconsistent with the principles and spirit of the British constitution,” but destructive “to the freedom of a people.”
This language is clear and important. A “tax” means an imposition to raise money. Such persons therefore as speak of internal and external “taxes,” I pray may pardon me, if I object to that expression, as applied to the privileges and interests of these colonies. There may be internal and external impositions, founded on different principles, and having different tendencies; every “tax” being an imposition, tho’ every imposition is not a “tax.” But all taxes are founded on the same principle; and have the same tendency.
- ↑ The Goddess of Empire, in the Heathen Mythology; according to an antient fable, Ixion pursued her, but she escaped in a cloud.
- ↑ In this sense Montesquieu uses the word “tax,” in the 13th book of Spirit of Laws.
- ↑ The rough draught of the resolves of the congress at New-York are now in my hands, and from some notes on that draught, and other particular reasons, I am satisfied, that the congress understood the word “tax” in the sense here contended for.
