The exemption from taxes for seven years in one case, and twenty one years in the other, plainly indicates that after their expiration, this province would be liable to taxation. Now I would ask by what authority those taxes were to be imposed? It could not be by the governor and company, for no such power was delegated or granted to them; and besides it would have been absurd and nugatory to exempt them from their own taxation, supposing them to have had the power, for they might have exempted themselves. It must therefore be by the king or parliament; it could not be by the king alone, for as king of England, the political capacity in which he granted the charter, he had no such power, exclusive of the lords and commons, consequently it must have been by the parliament. This clause in the charter is as evident a recognition of the authority of the parliament over this province, as if the words, "acts of parliament," had been inserted, as they were in the Pennsylvania charter. There was no session of parliament after the grant of our charter until the year 1640. In 1642 the house of commons passed a resolve, "that for the better advancement of the plantations in New England, and the encouragement of the planters to proceed in their undertaking, their exports and imports should be freed and discharged from all customs, subsidies, taxations and duties until the further order of the house;" which was gratefully received and recorded in the archives of our predecessors. This transaction shews very clearly in what sense our connection with England was then understood. It is true, that in some arbitrary reigns, attempts were made by the servants of the crown to exclude the two houses of parliament, from any share of the authority over the colonies; they also attempted to render the king absolute in England; but the parliament always rescued the colonies, as well as England from such attempts.

I shall recite but one more clause of this charter, which is this, "And further our will and pleasure is, and we do hereby for us, our heirs and successors, ordain, declare and grant to the said governor and company, and their successors, that all and every of the subjects of us, our heirs and successors which shall go to and inhabit within the said land and premises hereby mentioned to be granted, and every of their children which shall happen to be born there, or on the seas in going thither, or returning from thence, shall have and enjoy all liberties and immunities of free and natural subjects, within any of the dominions of us, our heirs or successors, to all intents, constructions and purposes whatsoever, as if they and every of them were born within the realm of England." It is upon this, or a similar clause in the charter of William and Mary that our patriots have built up the stupendous fabric of American independence. They argue from it a total exemption from parliamentary authority, because we are not represented in parliament.

I have already shewn that the supposition of our being exempt from the authority of parliament, is pregnant with the grossest absurdities. Let us now consider this clause in connection with the other parts of the charter. It is a rule of law, founded in reason and common sense, to construe each part of an instrument, so as the whole may hang together, and be consistent with itself. If we suppose this clause to exempt us from the authority of parliament, we must throw away all the rest of the charter, for every other part indicates the contrary, as plainly as words can do it; and what is still worse, this clause becomes felo de se, and destroys itself; for if we are not annexed to the crown, we are aliens, and no charter, grant, or other act of the crown can naturalize us or entitle us to the liberties and immunities of Englishmen. It can be done only by act of parliament. An alien is one born in a strange country out of the allegiance of the king, and is under many disabilities though residing in the realm; as Wales, Jersey, Guernsey, Ireland, the foreign plantations, &c. were severally annexed to the crown, they became parts of one and the same empire, the natives of which are equally free as though they had been born in that territory which was the ancient realm. As our patriots depend upon this clause, detached from the charter, let us view it in that light. If a person born in England removes to Ireland and settles there, he is then no longer represented in the British parliament, but he and his posterity are, and will ever be subject to the authority of the British parliament. If he removes to Jersey, Guernsey, or any other parts of the British dominions that send no members to parliament, he will still be in the same predicament. So that the inhabitants of the American colonies do in fact enjoy all the liberties and immunities of natural born subjects. We are entitled to no greater privileges than those that are born within the realm; and they can enjoy no other than we do, when they reside out of it. Thus, it is evident that this clause amounts to no more than the royal assurance, that we are a part of the British empire; are not aliens, but natural born subjects; and as such, bound to obey the supreme power of the state, and entitled to protection from it. To avoid prolixity, I shall not remark particularly upon other parts of this charter, but observe in general, that whoever reads it with attention, will meet with irresistible evidence in every part of it, that our being a part of the English dominions, subject to the English crown, and within the jurisdiction of parliament, were the terms upon which our ancestors settled this colony, and the very tenures by which they held their estates.

No lands within the British dominions are perfectly allodial; they are held mediately or immediately of the king, and upon forfeiture, revert to the crown. My dear countrymen, you have many of you been most falsely and wickedly told by our patriots, that Great Britain was meditating a land tax, and seeking to deprive us of our inheritance; but had all the malice and subtilty of men and devils been united, a readier method to effect it could not have been devised, than the late denials of the authority of parliament, and forcible oppositions to its acts. Yet, this has been planned and executed chiefly by persons of desperate fortunes.

MASSACHUSETTENSIS.

ADDRESSED
To the Inhabitants of the Province of Massachusetts Bay,
January 23, 1775.

MY DEAR COUNTRYMEN,

IF we carry our researches further back than the emigration of our ancestors, we shall find many things that reflect light upon the object we are in quest of. It is immaterial when America was first discovered or taken possession of by the English. In 1602 one Gosnold landed upon one of the islands, called Elizabeth islands, which were so named in honor of queen Elizabeth, built a fort, and projected a settlement; his men were discouraged, and the project failed. In 1606, king James granted all the continent from 34 to 45 degrees, which he divided into two colonies, viz. the southern or Virginia, to certain merchants at London, the northern or New England, to certain merchants at Plymouth in England. In 1607, some of the patentees of the northern colony began a settlement at Sogadahoc; but the emigrants were disheartened after the trial of one winter, and that attempt failed of success. Thus this territory had not only been granted by the crown for purposes of colonization, which are to enlarge the empire or dominion of the parent state, and to open new sources of national wealth; but actual possession had been taken by the grantees, previous to the emigration of our ancestors, or any grant to them. In 1620, a patent was granted to the adventurers for the northern colony, incorporating them by the name of the council for the affairs of New Plymouth. From this company of merchants in England, our ancestors derived their title to this territory. The tract of land called Massachusetts, was purchased of this company, by sir Henry Roswell and associates; their deed bears date March 19th, 1627. In 1628 they obtained a charter of incorporation, which I have already remarked upon. The liberties, privileges and franchises, granted by this charter, do not perhaps exceed those granted to the city of London and other corporations within the realm. The legislative power was very confined; it did not even extend to levying taxes of any kind; that power was however assumed under this charter, which by law worked a forfeiture; and for this among other things, in the reign of Charles the second, the charter was adjudged forfeited, and the franchises seized into the king's hands. This judgment did not affect our ancestors' title to their lands, that were not derived originally from the charter, though confirmed by it, but by purchase from the council at Plymouth, who held immediately under the crown. Besides, our ancestors had now reduced what before was a naked right to possession, and by persevering through unequalled toils, hardships and dangers, at the approach of which other emigrants had fainted, rendered New England a very valuable acquisition both to the crown and nation. This was highly meritorious, and ought not to be overlooked in adjusting the present unhappy dispute; but our patriots would deprive us of all the merit, both to the crown and nation, by severing us from both. After the revolution, our ancestors petitioned the parliament to restore the charter. A bill for that purpose passed the house of commons, but went no further. In consequence of another petition, king William and queen Mary granted our present charter, for uniting and incorporating the Massachusetts, New Plymouth, and several other territories into one province. More extensive powers of legislation, than those contained in the first charter, were become necessary, and were granted; and the form of the legislature made to approach nearer to the form of the supreme legislature. The powers of legislation are confined to local or provincial purposes and further restricted by these words, viz. So as the same be not repugnant or contrary to the laws of this our realm of England. Our patriots have made many nice distinctions and curious refinements, to evade the force of these words; but after all, it is impossible to reconcile them to the idea of an independent state, as it is to reconcile disability to omnipotence. The provincial power of taxation is also restricted to provincial purposes, and allowed to be exercised over such only as are inhabitants or proprietors within the province. I would observe here, that the granting subordinate powers of legislation, does not abridge or diminish the powers of the higher legislatures; thus we see corporations in England and the several towns in this province vested with greater or lesser powers of legislation, without the parliament, in one case, or the general court in the other, being restrained, from enacting those very laws, that fall within the jurisdiction of the several corporations. Had our present charter been conceived in such equivocal terms, as that it might be construed as restraining the authority of parliament, the uniform usage ever since it passed the seal, would satisfy us that its intent was different. The parliament, in the reign when it was granted, long before and in every reign since, has been making statutes to extend to the colonies, and those statutes have been as uniformly submitted to as authoritative, by the colonies, till within ten or a dozen years. Sometimes acts of parliament have been made, and sometimes have been repealed in consequence of petitions from the colonies. The provincial assemblies often refer to acts of parliament in their own, and have sometimes made acts to aid their execution. It is evident that it was the intention of their majesties, to grant subordinate powers of legislation, without impairing or diminishing the authority of the supreme legislature. Had there been any words in the charter, that precluded that construction, or did the whole taken together contradict it, lawyers would tell us, that the king was deceived in his grant, and the patentees took no estate by it, because the crown can neither alienate a part of the British dominions, nor impair the supreme power of the empire. I have dwelt longer on this subject, than I at first intended, and not by any means done it justice, as to avoid prolix narratives and tedious deduction, I have omitted perhaps more than I have adduced, that evinces the truth of the position, that we are a part of the British dominions, and subject to the authority of parliament. The novelty of the contrary tenets, will appear by extracting a part of a pamphlet, published in 1764, by a Boston gentleman, who was then the oracle of the whigs, and whose profound knowledge in the law and constitution is equalled but by few.

"I also lay it down as one of the first principles from whence I intend to deduce the civil rights of the British colonies, that all of them are subject to, and dependent on Great Britain; and that therefore as over subordinate governments, the parliament of Great Britain has an undoubted power and lawful authority to make acts for the general good, that by naming them, shall and ought to be equally binding, as upon the subjects of Great Britain within the realm. Is there the least difference, as to the consent of the colonists, whether taxes and impositions are laid on their trade, and other property by the crown alone, or by the parliament? As it is agreed on all hands, the crown alone cannot impose them, we should be justifiable in refusing to pay them, but must and ought to yield obedience to an act of parliament, though erroneous, till repealed."