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attempting　to　exercise　its　supposed　right；　whether　well　or　ill

grounded；　of　taxing　the　colonies；　has　never　hitherto　demanded　of

them　anything　which　even　approached　to　a　just　proportion　to　what

was　paid　by　their　fellow　subjects　at　home。　If　the　contribution　of

the　colonies；　besides；　was　to　rise　or　fall　in　proportion　to　the

rise　or　fall　of　the　land　tax；　Parliament　could　not　tax　them

without　taxing　at　the　same　time　its　own　constituents；　and　the

colonies　might　in　this　case　be　considered　as　virtually

represented　in　Parliament。

　　　　　Examples　are　not　wanting　of　empires　in　which　all　the

different　provinces　are　not　taxed；　if　I　may　be　allowed　the

expression；　in　one　mass；　but　in　which　the　sovereign　regulates　the

sum　which　each　province　ought　to　pay；　and　in　some　provinces

assesses　and　levies　it　as　he　thinks　proper；　while　in　others；　he

leaves　it　to　be　assessed　and　levied　as　the　respective　states　of

each　province　shall　determine。　In　some　provinces　of　France；　the

king　not　only　imposes　what　taxes　he　thinks　proper；　but　assesses

and　levies　them　in　the　way　he　thinks　proper。　From　others　he

demands　a　certain　sum；　but　leaves　it　to　the　states　of　each

province　to　assess　and　levy　that　sum　as　they　think　proper。

According　to　the　scheme　of　taxing　by　requisition；　the　Parliament

of　Great　Britain　would　stand　nearly　in　the　same　situation　towards

the　colony　assemblies　as　the　King　of　France　does　towards　the

states　of　those　provinces　which　still　enjoy　the　privilege　of

having　states　of　their　own；　the　provinces　of　France　which　are

supposed　to　be　the　best　governed。

　　　　　But　though；　according　to　this　scheme；　the　colonies　could

have　no　just　reason　to　fear　that　their　share　of　the　public

burdens　should　ever　exceed　the　proper　proportion　to　that　of　their

fellow…citizens　at　home；　Great　Britain　might　have　just　reason　to

fear　that　it　never　would　amount　to　that　proper　proportion。　The

Parliament　of　Great　Britain　has　not　for　some　time　past　had　the

same　established　authority　in　the　colonies；　which　the　French　king

has　in　those　provinces　of　France　which　still　enjoy　the　privilege

of　having　states　of　their　own。　The　colony　assemblies；　if　they

were　not　very　favourably　disposed　（and　unless　more　skilfully

managed　than　they　ever　have　been　hitherto；　they　are　not　very

likely　to　be　so）　might　still　find　many　pretences　for　evading　or

rejecting　the　most　reasonable　requisitions　of　Parliament。　A

French　war　breaks　out；　we　shall　suppose；　ten　millions　must

immediately　be　raised　in　order　to　defend　the　seat　of　the　empire。

This　sum　must　be　borrowed　upon　the　credit　of　some　Parliamentary

fund　mortgaged　for　paying　the　interest。　Part　of　this　fund

Parliament　proposes　to　raise　by　a　tax　to　be　levied　in　Great

Britain；　and　part　of　it　by　a　requisition　to　all　the　different

colony　assemblies　of　America　and　the　West　Indies。　Would　people

readily　advance　their　money　upon　the　credit　of　a　fund；　which

partly　depended　upon　the　good　humour　of　all　those　assemblies；　far

distant　from　the　seat　of　the　war；　and　sometimes；　perhaps；

thinking　themselves　not　much　concerned　in　the　event　of　it？　Upon

such　a　fund　no　more　money　would　probably　be　advanced　than　what

the　tax　to　be　levied　in　Great　Britain　might　be　supposed　to　answer

for。　The　whole　burden　of　the　debt　contracted　on　account　of　the

war　would　in　this　manner　fall；　as　it　always　has　done　hitherto；

upon　Great　Britain；　upon　a　part　of　the　empire；　and　not　upon　the

whole　empire。　Great　Britain　is；　perhaps；　since　the　world　began；

the　only　state　which；　as　it　has　extended　its　empire；　has　only

increased　its　expense　without　once　augmenting　its　resources。

Other　states　have　generally　disburdened　themselves　upon　their

subject　and　subordinate　provinces　of　the　most　considerable　part

of　the　expense　of　defending　the　empire。　Great　Britain　has

hitherto　suffered　her　subject　and　subordinate　provinces　to

disburden　themselves　upon　her　of　almost　this　whole　expense。　In

order　to　put　Great　Britain　upon　a　footing　of　equality　with　her

own　colonies；　which　the　law　has　hitherto　supposed　to　be　subject

and　subordinate；　it　seems　necessary；　upon　the　scheme　of　taxing

them　by　Parliamentary　requisition；　that　Parliament　should　have

some　means　of　rendering　its　requisitions　immediately　effectual；

in　case　the　colony　assemblies　should　attempt　to　evade　or　reject

them；　and　what　those　means　are；　it　is　not　very　easy　to　conceive；

and　it　has　not　yet　been　explained。

　　　　　Should　the　Parliament　of　Great　Britain；　at　the　same　time；　be

ever　fully　established　in　the　right　of　taxing　the　colonies；　even

independent　of　the　consent　of　their　own　assemblies；　the

importance　of　those　assemblies　would　from　that　moment　be　at　an

end；　and　with　it；　that　of　all　the　leading　men　of　British　America。

Men　desire　to　have　some　share　in　the　management　of　public　affairs

chiefly　on　account　of　the　importance　which　it　gives　them。　Upon

the　power　which　the　greater　part　of　the　leading　men；　the　natural

aristocracy　of　every　country；　have　of　preserving　or　defending

their　respective　importance；　depends　the　stability　and　duration

of　every　system　of　free　government。　In　the　attacks　which　those

leading　men　are　continually　making　upon　the　importance　of　one

another；　and　in　the　defence　of　their　own；　consists　the　whole　play

of　domestic　faction　and　ambition。　The　leading　men　of　America；

like　those　of　all　other　countries；　desire　to　preserve　their　own

importance。　They　feel；　or　imagine；　that　if　their　assemblies；

which　they　are　fond　of　calling　parliaments；　and　of　considering　as

equal　in　authority　to　the　Parliament　of　Great　Britain；　should　be

so　far　degraded　as　to　become　the　humble　ministers　and　executive

officers　of　that　Parliament；　the　greater　part　of　their　own

importance　would　be　at　end。　They　have　rejected；　therefore；　the

proposal　of　being　taxed　by　Parliamentary　requisition；　and　like

other　ambitious　and　high…spirited　men；　have　rather　chosen　to　draw

the　sword　in　defence　of　their　own　importance。

　　　　　Towards　the　declension　of　the　Roman　republic；　the　allies　of

Rome；　who　had　borne　the　principal　burden　of　defending　the　state

and　extending　the　empire；　demanded　to　be　admitted　to　all　the

privileges　of　Roman　citizens。　Upon　being　refused；　the　social　war

broke　out。　During　the　course　of　that　war；　Rome　granted　those

privileges　to　the　greater　part　of　them　one　by　one；　and　in

proportion　as　they　detached　themselves　from　the　general

confederacy。　The　Parliament　of　Great　Britain　insists　upon　taxing

the　colonies；　and　they　refuse　to　be　taxed　by　a　Parliament　in

which　they　are　not　represented。　If　to　each　colony；　which　should

detach　itself　from　the　general　confederacy；　Great　Britain　should

allow　such　a　number　of　representatives　as　suited　the　proportion

of　what　is　contributed　to　the　public　revenue　of　the　empire；　in

consequence　of　its　being　subjected　to　the　same　taxes；　and　in

compensation　admitted　to　the　same　freedom　of　trade　with　its

fellow…subjects　at　home；　the　number　of　its　representatives　to　be

augmented　as　the　proportion　of　its　contribution　might　afterwards

augment；　a　new　method　of　acquiring　importance；　a　new　and　more

dazzling　object　of　ambition　would　be　presented　to　the　leading　men

of　each　colony。　Instead　of　piddling　for　the　little　prizes　which

are　to　be　found　in　what　may　be　called　the　paltry　raffle　of　colony

faction；　they　might　then　hope；　from　the　presumption　which　men

naturally　have　in　their　own　ability　and　good　fortune；　to　draw

some　of　the　great　prizes　which　sometimes　come　from　the　wheel　of

the　great　state　lottery　of　British　polities。　Unless　this　or　some

other　method　is　fallen　upon；　and　there　seems　to　be　none　more

obvious　than　this；　of　preserving　the　importance　and　of　gratifying

the　ambition　of　the　leading　men　of　America；　it　is　not　very

probable　that　they　will　ever　voluntarily　submit　to　us；　and　we

ought　to　consider　that　the　blood　which　must　be　shed　in　forcing

them　to　do　so　is；　every　drop　of　it；　blood　either　of　those　who

are；　or　of　those　whom　we　wish　to　have　for　our　fellow　citizens。

They　are　very　weak　who　flatter　themselves　that；　in　the　state　to

which　things　have　come；　our　colonies　will　be　easily　conquered　by

force　alone。　The　persons　who　now　govern　the　resolutions　of　what

they　call　their　Continental　Congress；　feel　in　themselves　at　this

moment　a　degree　of　importance　which；　perhaps；　the　greatest

subjects　in　Europe　scarce　feel。　From　shopkeepers；　tradesmen；　and

attornies；　they　are　become　statesmen　and　legislators；　and　are

employed　in　contriving　a　new　form　of　government　for　an　extensive

empire；　which；　they　flatter　themselves；　will　become；　and　which；

indeed；　seems　very　likely　to　become；　one　of　the　greatest　and　most

formidable　that　ever　was　in　the　world。　Five　hundred　different

people；　perhaps；　who　in　different　ways　act　immediately　under　the

Continental　Congress；　and　five　hundred　thousand；　perhaps；　who　act

under　those　five　hundred；　all　feel　in　the　same　manner　a

proportionable　rise　in　their　own　importance。　Almost　every

individual　of　the　governing　party　in　America　fills；　at　present　in

his　own　fancy；　a　station　superior；　not　only　to　what　he　had　ever

filled　before；　but　to　what　he　had　ever　expected　to　fill；　and

unless　some　new　object　of　ambition　is　presented　either　to　him　or

to　his　leaders；　if　he　has　the　ordinary　spirit　of　a　man；　he　will

die　in　defence　of　that　station。

　　　　　It　is　a　remark　of　the　president　Henaut；　that　we　now　read

with　pleasure　the　account　of　many　little　transactions　of　the

Ligue；　which　when　they　happened　were　not　perhaps　considered　as

very　important　pieces　of　news。　But　every　man　then；　says　he；

fancied　himself　of　some　importance；　and　the　innumerable　memoirs

which　have　come　down　to　us　from　those　times；　were；　the　greater

part　of　them；　written　by　people　who　took　pleasure　in　recording

and　magnifying　events　in　which；　they　flattered　themselves；　they

had　been　considerable　actors。　How　obstinately　the　city　of　Paris

upon　that　occasion　defended　itself；　what　a　dreadful　famine　it

supported　rather　than　submit　to　the　best　and　afterwards　to　the

most　beloved　of　all　the　French　kings；　is　well　known。　The　greater

part　of　the　citizens；　or　those　who　governed　the　greater　part　of

them；　fought　in　defence　of　their　own　import