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External impositions, for the regulation of our trade, do not “grant to his Majesty the property of the colonies.” They only prevent the colonies acquiring property, in things not necessary, in a manner judged to be injurious to the welfare of the whole empire. But the last statute respecting us, “grants to his Majesty the property of the colonies,” by laying duties on the manufactures of Great-Britain which they must take, and which she settled them, on purpose that they should take.
What [1]tax can be more internal than this? Here is money drawn, without their consent, from a society, who have constantly
- ↑ It seems to be evident, that Mr. Pitt, in his defence of America, during the debate concerning the repeal of the Stamp-Act, by “internal taxes,” meant any duties “for the purpose of raising a revenue;” and by “external taxes,” meant duties imposed “for the regulation of trade.” His expressions are these---“If the gentleman does not understand the difference between internal and external taxes, I cannot help it; but there is a plain distinction between taxes levied for the purposes of raising a revenue, and duties imposed for the regulation of trade, for the accommodation of the subject; altho’, in the consequences, some revenue might incidentally arise from the latter.”
These words were in Mr. Pitt’s reply to Mr. Greenville, who said he could not understand the difference between external and internal taxes.
In every other part of his speeches on that occasion, his words confirm this construction of his expressions. The following extracts will shew how positive and general were his assertions of our right.
“It is my opinion that this kingdom has no right to lay a tax upon the colonies.”----“The Americans are the sons, not the bastards of England. Taxation is no part of the governing or legislative power”.---“The taxes are a voluntary gift and grant of the commons alone. In legislation the three estates of the realm are alike concerned, but the concurrence of the peers and the crown to a tax, is only necessary to close with the form of a law. The gift and grant is of the commons alone.”---“The distinction between legislation and taxation is essentially necessary to liberty.”-----“The commons of America, represented in their several assemblies, have ever been in possession of the exercise of this their constitutional right, of giving and granting their own money. They would have been slaves, if they had not enjoyed it.” “The idea of a virtual representation of America in this house, is the most contemptible idea that ever entered into the head of man.---It does not deserve a serious refutation.”
He afterwards shews the unreasonableness of Great-Britain taxing America, thus----“When I had the honor of serving his Majesty, I availed myself of the means of information, which I derived from my office, I speak therefore from knowledge. My materials were good. I was at pains to collect, to digest, to consider them; and I will be bold to affirm, that the profit in Great-Britain from the trade of the colonies, through all its branches, is two millions a year. This is the fund that carried you triumphantly through the last war. The estates that were rented at two thousands pounds a year, threescore years ago, are three thousand pounds at present. Those estates sold then from fifteen to eighteen years purchase; the same may now be sold for thirty. You owe this to America. This is the price that America pays you for her protection.”----“I dare not say how much higher these profits may be augmented.”---“Upon the whole, I will beg leave to tell the house what is really my opinion; it is, that the Stamp-Act be repealed absolutely, totally, and immediately. That the reason for the repeal be assigned, because it was founded on an erroneous principle.”
