Letters from a Farmer in Pennsylvania, to the Inhabitants of the British Colonies

by John Dickinson

But parliamentary taxes will be laid on us without any consideration, whether there is any eassier mode. The only point regarded will be, the certainty of levying the taxes, and not the convenience of the people, on whom they are to be levied, and therefore all statutes on this head will be such as will be most likely, according to the favourite phrase, "to execute themselves."

Taxes in every free state have been, and ought to be as exactly proportioned, as is possible, to the abilities of those who are to pay them. They cannot otherwise be just. Even a Hottentot could comprehend the unreasonableness, of making a poor man pay as much for defending the property of a rich man, as the rich man pays himself.

Let any person look into the late act of parliament, and he will immediately perceive, that the immense estates of Lord Fairfax, Lord Baltimore,[46] and our proprietors, which are amongst "his Majesty's other dominions" to be "defended, protected and secured" by that act will not pay a single farthing of the duties thereby imposed, except Lord Fairfax wants some of his windows glazed. Lord Baltimore, and our proprietors are quite secure, as they live in England.

I mention these particular cases as striking instances, how far the late act is a deviation from that principle of justice, which has so constantly distinguished our own laws on this continent.

The third consideration with our continental assemblies in laying taxes has been the method of collecting them. This has been done by a few officers under the inspection of the respective assemblies, with moderate allowances. No more was raised from the subject, than was used for the intended purposes. But by the late act, a minister may appoint as many officers as he pleases for collecting the taxes; may assign them what salaries he thinks "adequate" and they are to be subject to no inspection but his own.

In short, if the late act of parliament takes effect, these colonies must dwindle down into "common corporations," as their enemies in the debates concerning the repeal of the Stamp-act, strenuously insisted they were: and it is not improbable, that some future historians will thus record our fall.

"The eighth year of this reign was distinguished by a very memorable event, the American colonies then submitting for the first time, to be taxed by the British parliament. An attempt of this kind had been made two years before, but was defeated by the vigorous exertions of the several provinces in defence of their liberties. Their behaviour on that occasion rendered their name very celebrated for a short time all over Europe; all states being extremely attentive to a dispute between Great-Britain and so considerable a part of her dominions. For as she was thought to be grown too powerful by the successful conclusion of the late war she had been engaged in, it was hoped by many, that as it had happened before to other kingdoms, civil discords would afford opportunities of revenging all the injuries supposed to be received from her. However the cause of dissention was removed by a repeal of the statute, that had given offense. This affair rendered the submissive conduct of the colonies so soon after, the more extraordinary; there being no difference between the modes of taxation which they opposed, and that to which they submitted, but this, that by the first, they were to be continually reminded that they were taxed, by certain marks stampt on every piece of paper or parchment, they used. The authors of that statute triumphed greatly on this conduct of the colonies, and insisted that if the people of Great-Britain, had persisted in enforcing it, the Americans would have been in a few months so fatigued with the efforts of patriotism, that they would quickly have yielded obedience.

"Certain it is, that though they had before their eyes so many illustrious examples in their mother country, of the constant success attending firmness and perseverance in opposition to dangerous encroachments on liberty, yet they quietly gave up a point of the last importance. From thence the decline of their freedom began, and its decay was extremely rapid; for as money was always raised upon them by the parliament, their assemblies grew immediately useless and in a short time contemptible; and in less than one hundred years, the people sunk down into that tameness and supineness of spirit by which they still continue to be distinguished."