All countries, unaccustomed to taxes, are at first violently prepossessed against them, though the price, which they give for their liberty: like an ox untamed to the yoke, they show, at first, a very stubborn neck, but by degrees become docile, and yield a willing obedience. Scotland was very much averse to the tax on malt; but she is so far from being ruined by it, that it has only taught her to double her industry, and to supply, by labour, what she was obliged to give up to the necessities of the state. Can America be said to be poorer, to be more scanty of money than Scotland? No. What then follows? America must be taxed.
It is in vain to pretend that the increase of the American territories, and of the commodities, which they furnish to the British markets, has reduced the price of any article; or placed the ancient colonists in a worse situation than before the war; and consequently rendered them incapable of bearing any additional burden.
Europe is still the same as in seventeen hundred and fifty-five, its inhabitants are as numerous; therefore as Britons, with regard to it and America, are, for the most part, but factors, the demand for American goods must be as great, if not greater, than formerly; their value cannot be diminished, nor can the Americans be worse situated than at the commencement of the war.
It is equally idle to pretend that a tax on America must prove prejudicial to Britain.
A tax for defending it must, as hinted above, be levied somewhere; either in Britain or its colonies: and nothing is more manifest than that those, on whom the tax is laid, or who advance the money, must be the only sufferers, as in all dealings between two, what is taken from the one is added to the other; it always requires some time to balance accounts, by raising the price of commodities in proportion to the tax, and to reduce every thing by the course of circulation to a level. What America loses, Britain gains; the expences of the former are a saving to the latter. All the world is sensible of the justness of this maxim, the clamours of the colonists are a striking proof of it. If they were not convinced of this truth, why grumble at the impost? If they did not know that a tax upon them must prove comparatively detrimental to their country, and serviceable to Britain, why exclaim against it? How absurd then, is it to advance that as an argument for the abolition of the tax, which was the principal one for opposing it? Indeed, to alledge that England will gain more by laying the tax on herself, is to alledge that a man, who gives his daughter an annual pension, becomes richer than if he received an equal sum.
I own, if Britain, by any channel, receives in return a larger portion than she bestows, she gains by the bargain. But that cannot be the present case; for by taxing herself she raises the price of provisions, which encreases that of labour, and manufactures, not only at home, but also in America, and all other foreign markets; by which means all her rivals in trade undersell her; she diminishes the quantity of her exports, the number of her artisans and people, and empoverishes herself in general. Whereas by levying the tax on the colonies, she saves a round sum of money annually; the price of her manufactures continues nearly the same, and as the wants of the colonists, cannot be much lessened, her exports are almost equally considerable; in short, the foregoing prospect is wholly inverted.
But why keep any Forces at all in America? She is sufficiently able to defend herself. Every Male above sixteen years of age is enrolled in the militia; they have arms, they are disciplined, their numbers are great, and still upon the Increase: what more is wanting for her security? Is she in greater danger now, that the French are exterminated, than she was before the last war, when the enemy pressed vigorously upon her, and yet hardly any troops were to be found throughout her whole extent?
No; but lest the same Difficulties should recur, lest the same quarrels which bred the last expensive and bloody War, should return, troops must be maintained for her safeguard. Britain observes this policy within herself; is it not absurd to imagine she would not follow the same maxim with regard to her colonies? She keeps on foot a considerable body of forces to be prepared on every emergency, not only to oppose a public foe, but also to enforce the decisions of the civil magistrate. And notwithstanding the antipathy which most people have to standing armies, they have been found to be very useful; and no government, antient or modern, can be named, which was not, without their assistance, subject to bloody riots and insurrections. Nor is there any danger to be apprehended from them, while their number is small, while the sword is in the hands of the people in general, while, as in America, there is a superior well regulated militia to check them, if they should discover any sinister design against liberty.
It is with a view of being useful to the mother country, that colonies are first planted; this is part of their charter, a tacit condition, on which they are allowed to depart and settle; therefore they are not allowed by the laws of nature and nations to violate this agreement, as long as the mother is able to avail herself of it, and treats them with due Lenity and maternal affection. A few restrictions on their trade, in order to pay off what debts they contracted, while yet in the nursery, cannot be construed into acts of severity, and as little can a tax intended for their own defence, and appropriated to that sole use.
Upon the supposition that America is never to be taxed, this country, which now groans, and is like long to groan under the weight of taxes, will in time be left desolate, all its inhabitants will flock to America, to enjoy the benefits of a less oppressive government, and to mingle with a people of similar manners, religion and laws. Britain, the assylum of liberty, the seat of arts and sciences, the glory of Europe, and the envy of the world, will be ruined by her own ungrateful sons, and become a desart. What neither Spain nor France, nor all the world combined, could accomplish, America, the child of her own fostering, will effect.