Look at it. A. and B. have agreed on certain laws, and appointed C. to execute them. A. owes me, who am no party to the contract, a just debt, which his laws oblige him to pay. Do I acknowledge the rightfulness of his relation to B. and C. by asking C. to use the power given him, in my behalf? It appears to me that I do not. I may surely ask A. to pay me my debt—why not then ask the keeper, whom he has appointed over himself, to make him do so?

I am a prisoner among pirates. The mate is abusing me in some way contrary to their laws. Do I recognize the rightfulness of the Captain's authority, by asking him to use the power the mate has consented to give him, to protect me? It seems to me that I do not necessarily endorse the means by which a man has acquired money or power, when I ask him to use either in my behalf.

An alien does not recognize the rightfulness of a government by living under it. It has always been held that an English subject may swear allegiance to an usurper and yet not be guilty of treason to the true king. Because he may innocently acknowledge the king de facto (the king in deed,) without assuming him to be king de jure (king by right.) The distinction itself is as old as the time of Edward the First. The principle is equally applicable to suits. It has been universally acted on and allowed. The Catholic, who shrank from acknowledging the heretical Government of England, always, I believe, sued in her courts.

Who could convince a common man, that by sueing in Constantinople or Timbuctoo, he does an act which makes him responsible for the character of those governments?

Then, as for taxes. It is only our voluntary acts for which we are responsible. And when did government ever trust tax-paying to the voluntary good will of its subjects? When it does so, I, for one, will refuse to pay.

When did any sane man conclude that our Saviour's voluntary payment of a tax acknowledged the rightfulness of Rome's authority over Judea?

"The States," says Chief Justice Marshall, "have only not to elect Senators, and this government expires without a struggle."

Every November, then, we create the government anew. Now, what "instinct" will tell a common-sense man, that the act of a sovereign,—voting—which creates a wicked government, is, essentially the same as the submission of a subject,—tax-paying,—an act done without our consent. It should be remembered, that we vote as sovereigns,—we pay taxes as subjects. Who supposes that the humble tax-payer of Austria, who does not, perhaps, know in what name the charter of his bondage runs, is responsible for the doings of Metternich? And what sane man likens his position to that of the voting sovereign of the United States? My innocent acts may, through others' malice, result in evil. In that case, it will be for my best judgment to determine whether to continue or cease them. They are not thereby rendered essentially sinful. For instance, I walk out on Sabbath morning. The priest over the way will exclaim, "Sabbath-breaker," and the infidel will delude his followers, by telling them I have no regard for Christianity. Still, it will be for me to settle which, in present circumstances, is best,—to remain in, and not be misconstrued, or to go out and bear a testimony against the superstitious keeping of the day. Different circumstances will dictate different action on such a point.

I may often be the occasion of evil when I am not responsible for it. Many innocent acts occasion evil, and in such case all I am bound to ask myself before doing such innocent act, is, "Shall I occasion, on the whole, more harm or good." There are many cases where doing a duty even, we shall occasion evil and sin in others. To save a slaveholder from drowning, when we know he has made a will freeing his slaves, would put off, perhaps forever, their emancipation, but of course that is not my fault. This making a man responsible for all the evil his acts, incidentally, without his will, occasion, reminds me of that principle of Turkish law which Dr. Clarke mentions, in his travels, and which they call "homicide by an intermediate cause." The case he relates is this: A young man in love poisoned himself, because the girl's father refused his consent to the marriage. The Cadi sentenced the father to pay a fine of $80, saying "if you had not had a daughter, this young man had not loved; if he had not loved, he had never been disappointed; if not disappointed, he would never have taken poison." It was the same Cadi possibly, who sentenced the island of Samos to pay for the wrecking of a vessel, on the principle that "if the island had not been in the way, the vessel would never have been wrecked!"

Then of taxes on imports. Buying and selling, and carrying from country to country, is good and innocent. But government, if I trade here, will take occasion to squeeze money out of me. Very well. I shall deliberate whether I will cease trading, and deprive them of the opportunity, or go on and use my wealth to reform them. 'Tis a question of expediency, not of right, which my judgment, not my conscience, must settle. An act of mine, innocent in itself, and done from right motives, no after act of another's can make a sin. To import, is rightful. After-taxation, against my consent, cannot make it wrong. Neither am I obliged to smuggle, in order to avoid it. I include in these remarks, all taxes, whether on property, or imports, or railroads.