"50. Q. Was it an opinion in America before 1763 that the Parliament had no right to lay taxes and duties there?

"A. I never heard any objection to the right of laying duties to regulate commerce; but a right to lay internal taxes was never supposed to be in Parliament, as we are not represented there.

"59. Q. You say the colonies have always submitted to external taxes, and object to the right of Parliament only in laying internal taxes; now, can you show that there is any kind of difference between the two taxes to the colony on which they may be laid?

"A. I think the difference is very great. An external tax is a duty laid on commodities imported; that duty is added to the first cost and other charges on the commodity, and, when it is offered to sale, makes a part of the price. If the people do not like it at that price, they refuse it; they are not obliged to pay it. But an internal tax is forced upon the people without their consent, if not laid by their own representatives. The Stamp Act says we shall have no commerce, make no exchange of property with each other, neither purchase, nor grant, nor recover debts; we shall neither marry nor make our wills, unless we pay such and such sums; and thus it is intended to extort our money from us, or ruin us by the consequences of refusing to pay it.

"61. Q. Don't you think cloth from England absolutely necessary to them?

"A. No, by no means absolutely necessary; with industry and good management they may very well supply themselves with all they want.

"62. Q. Will it not take a long time to establish that manufacture among them? and must they not in the mean while suffer greatly?

"A. I think not. They have made a surprising progress already. And I am of opinion that, before their old clothes are worn out, they will have new ones of their own making.

"84. Q. If the Act is not repealed, what do you think will be the consequence?