TAXATION OF THE COLONIES.
1. Sir: I agree with the honorable gentleman who spoke last, that this subject is not new to this House. Very disagreeably to this House, very unfortunately to this nation, and to the peace and prosperity of this whole empire, no topic has been more familiar to us. For nine long years, session after session, we have been lashed round and round this miserable circle of occasional arguments and temporary expedients.
2. I am sure our heads must turn and our stomachs nauseate with them. We have had them in every shape. We have looked at them in every point of view. Invention is exhausted; reason is fatigued; experience has given judgment; but obstinacy is not yet conquered.
3. The act of 1767, which grants this tea-duty, sets forth in its preamble, that it was expedient to raise a revenue in America for the support of the civil government there, as well as for purposes still more extensive. About two years after this act was passed, the ministry thought it expedient to repeal five of the duties, and to leave (for reasons best known to themselves) only the sixth standing.
4. But I hear it rung continually in my ears, now and formerly,—"The preamble! what will become of the preamble if you repeal this tax?" The clerk will be so good as to turn to this act, and to read this favorite preamble.
5. "Whereas it is expedient that a revenue should be raised in your Majesty's dominions in America, for making a more certain and adequate provision for defraying the charge of the administration of justice and support of civil government in such provinces where it shall be found necessary, and towards further defraying the expenses of defending, protecting, and securing the said dominions."
6. You have heard this pompous performance. Now, where is the revenue which is to do all these mighty things? Five-sixths repealed,—abandoned,—sunk,—gone,—lost forever. Does the poor solitary tea-duty support the purposes of this preamble? Is not the supply there stated as effectually abandoned as if the tea-duty had perished in the general wreck? Here, Mr. Speaker, is a precious mockery:—a preamble without an act,—taxes granted in order to be repealed,—and the reason of the grant carefully kept up! This is raising a revenue in America! This is preserving dignity in England!
7. Never did a people suffer so much for the empty words of a preamble. It must be given up. For on what principle does it stand? This famous revenue stands, at this hour, on all the debate, as a description of revenue not as yet known in all the comprehensive (but too comprehensive!) vocabulary of finance—a preambulary tax. It is, indeed, a tax of sophistry, a tax of pedantry, a tax of disputation, a tax of war and rebellion, a tax for anything but benefit to the imposers or satisfaction to the subject.
8. Well! but whatever it is, gentlemen will force the colonists to take the teas. You will force them? Has seven years' struggle been yet able to force them? Oh, but it seems "we are in the right. The tax is trifling,—in effect rather an exoneration than an imposition; three-fourths of the duty formerly payable on teas exported to America is taken off,—the place of collection is only shifted; instead of the retention of a shilling from the drawback here, it is three-pence custom paid in America."