The merchant, or importer who pays the duty at first, will not consent to be so much money out of pocket. He, therefore, proportionably raises the price of his goods. It may then be said to be a contest between him and the person offering to buy, who shall lose the duty. This must be decided by the nature of the commodities and the purchasers demand for them. If they are mere luxuries, he is at liberty to do as he pleases, and if he buys, he does it voluntarily: But if they are absolute necessaries, or conveniences which use and custom have made requisite for the comfort of life, and which he is not permitted, by the power imposing the duty, to get elsewhere, there the seller has a plain advantage, and the buyer must pay the duty. In fact, the seller is nothing less than the collector of the tax for the power that imposed it. If these duties then are extended to necessaries and conveniences of life in general, and enormously increased, the people must at length become indeed "most exquisitely sensible of their slavish situation."
Their happiness, therefore, entirely depends on the moderation of those who have authority to impose the duties.
I shall now apply these observations to the late act of parliament. Certain duties are thereby imposed on paper and glass, &c. imported into these colonies. By the laws of Great-Britain we are prohibited to get these articles from any other part of the world. We cannot at present, nor for many years to come, though we should apply ourselves to these manufactures with the utmost industry, make enough ourselves for our own use. That paper and glass are not only convenient, but absolutely necessary for us, I imagine very few will contend. Some, perhaps, who think mankind grew wicked and luxurious as soon as they found out another way of communicating their sentiments than by speech, and another way of dwelling than in caves, may advance so whimsical an opinion. But I presume nobody will take the unnecessary trouble of refuting them.
From these remarks I think it evident, that we must use paper and glass, that what we use must be British, and that we must pay the duties imposed unless those who sell these articles are so generous as to make us presents of the duties they pay, which is not to be expected.
Some persons may think this act of no consequence, because the duties are so small. A fatal error. That is the very circumstance most alarming to me. For I am convinced that the authors of this law, would never have obtained an act to raise so trifling a sum, as it must do, had they not intended by it to establish a precedent for future use. To console ourselves with the smallness of the duties, is to walk deliberately into the snare that is set for us, praising the neatness of the workmanship. Suppose the duties, imposed by the late act, could be paid by these distressed colonies, with the utmost ease, and that the purposes, to which they are to be applied, were the most reasonable and equitable that could be conceived, the contrary of which I hope to demonstrate before these letters are concluded, yet even in such a supposed case, these colonies ought to regard the act with abhorrence. For who are a free people? not those over whom government is reasonably and equitably exercised but those who live under a government, so constitutionally checked and controuled, that proper provision is made against its being otherwise exercised. The late act is founded on the destruction of this constitutional security.
If the parliament have a right to lay a duty of four shillings and eight pence on a hundred weight of glass, or a ream of paper, they have a right to lay a duty of any other sum on either. They may raise the duty as the author before quoted says, has been done in some countries, till it "exceeds seventeen or eighteen times the value of the commodity." In short, if they have a right to levy a tax of one penny upon us, they have a right to levy a million upon us. For where does their right stop? At any given number of pence, shillings, or pounds? To attempt to limit their right, after granting it to exist at all, is as contrary to reason, as granting it to exist at all is contrary to justice. If they have any right to tax us, then, whether our own money shall continue in our own pockets, or not, depends no longer on us, but on them. "There is nothing which we can call our own", or to use the words of Mr. Locke, "What property have" we "in that, which another may, by right, take, when he pleases, to himself."[34]
These duties, which will inevitably be levied upon us, and which are now levying upon us, are expressly laid for the sole purpose of taking money. This is the true definition of taxes. They are therefore taxes. This money is to be taken from us. We are therefore taxed. Those who are taxed without their own consent, given by themselves, or their representatives, are slaves.[35] We are taxed without our own consent given by ourselves, or our representatives. We are therefore——I speak it with grief——I speak it with indignation——we are slaves.
"Miserabile vulgus."
A miserable tribe.
A FARMER.