Beloved Countrymen,
An objection, I hear, has been made against what I offer in my second letter, which I would willingly clear up before I proceed. "There is," say these objectors "a material difference between the Stamp-act and the late act for laying a duty on paper, &c. that justifies the conduct of those who opposed the former, and yet are willing to submit to the latter. The duties imposed by the Stamp-act, were internal taxes, but the present are external, which therefore the parliament may have a right to impose."——To this I answer, with a total denial of the power of parliament to lay upon these colonies any tax whatever.
This point being so important to this and to all succeeding generations, I wish to be clearly understood.
To the word "Tax," I annex that meaning which the constitution and history of England require to be annexed to it; that it is, an imposition on the subject for the sole purpose of levying money.
In the early ages of our monarchy, the services rendered to the crown, for the general good, were personal;[15] but in progress of time, such institutions being found inconvenient, certain gifts and grants of their own property were made by the people, under the several names of aids, tallages, talks, taxes, subsidies, &c. These were made as may be collected even from the names for public service, "upon need and necessity,"[16] all these sums were levied upon the people by virtue of their voluntary gift.[17] The design of them was to support the national honour and interest. Some of those grants comprehended duties arising from trade, being imports on merchandizes. These Chief Justice Coke classes "under subsides"[18] and "parliamentary aids." They are also called "customs." But whatever the name was, they were always considered as gifts of the people to the crown, to be employed for public uses.
Commerce was at a low ebb, and most surprising instances may be produced, how little it was attended to, for a succession of ages. The terms that have been mentioned, and among the rest that of "tax," had obtained a national, parliamentary meaning, drawn from the principles of the constitution, long before any Englishmen thought of regulations of trade "by imposing duties."
Whenever we speak of taxes among Englishmen, let us therefore speak of them with reference to the intentions with which, and the principles on which they have been established. This will give certainty to our expression, and safety to our conduct: but if when we have in view the liberty of these colonies, and the influence of "taxes" laid without our consent, we proceed in any other course, we pursue a Juno[19] indeed, but shall only catch a cloud.
In the national parliamentary sense insisted on, the word "tax"[20] was certainly understood by the congress at New-York, whose resolves may be said to form the American "bill of rights." I am satisfied that the congress was of opinion, that no impositions could be legally laid on the people of these colonies for the purpose of levying money, but by themselves or their representatives.
The third, fourth, fifth, and sixth resolves are thus expressed.