Hume's History of England.
The same difference in the grants of the several ranks, is observable in other reigns. In the famous statute de tallagio non concedendo, the King enumerates the several classes, without whose consent he and his heirs should never set or levy any tax. "Nullum tallagium vel auxilium, per nos, vel hæredes nostros, in regno nostro ponatur seu levetur, sine voluntare et assensu archiepiscoporum, episcoporum, comitum, baronum, militum, burgensium, et aliorum liberorum de regno nostro." 34 E. I.
Lord Chief Justice Coke in his comment on these words, says, "for the quieting of the Commons, and for a perpetual and constant law for ever after, both in this and other like cases, this act was made." "These words are plain without scruple; absolute without any saving."
2 Coke's Inst. p. 522, 523.
Little did the venerable judge imagine, that "other like cases" would happen, in which the spirit of this law would be despised by Englishmen, the posterity of those who made it.
[18] 4. Inst. p. 28.
[19] The goddess of empire, in the heathen mythology. According to an ancient fable, Ixion pursued her, but she escaped by a cloud which she threw in his way.
[20] In this sense Montesquieu uses the word "tax", in his 13th book of Spirit of Laws.
[21] It seems to be evident, that Mr. Pitt, in his defence of America, during the debate concerning the repeal of the Stamp-act, by "internal taxes" meant any duties "for the purpose of raising a revenue;" and by "external taxes," meant "duties imposed for the regulation of trade." His expressions are these.—"If the gentleman does not understand the difference between internal and external taxes, I cannot help it; but there is a plain distinction between taxes levied for the purposes of raising a revenue, and duties imposed for the regulation of trade, for the accommodation of the subject; altho' in the consequences, some revenue might incidentally arise from the latter."
These words were in Mr. Pitt's reply to Mr. Grenville, who said he could not understand the difference between external and internal taxes. But Mr. Pitt in his first speech, had made no such distinction; and his meaning, when he mentions the distinction, appears to be—that by "external taxes," he intended impositions, for the purpose of regulating the intercourse of the colonies with others; and by "internal taxes," he intended impositions, for the purpose of taking money from them.