In the British
dominions taxes are apportioned, levied, and appropriated by the states
assembled in parliament.
Of every empire all the subordinate communities are liable to taxation,
because they all share the benefits of government, and, therefore, ought
all to furnish their proportion of the expense.
This the Americans have never openly denied. That it is their duty to
pay the costs of their own safety, they seem to admit; nor do they
refuse their contribution to the exigencies, whatever they may be, of
the British empire; but they make this participation of the publick
burden a duty of very uncertain extent, and imperfect obligation, a duty
temporary, occasional, and elective, of which they reserve to themselves
the right of settling the degree, the time, and the duration; of judging
when it may be required, and when it has been performed.
They allow to the supreme power nothing more than the liberty of
notifying to them its demands or its necessities. Of this notification
they profess to think for themselves, how far it shall influence their
counsels; and of the necessities alleged, how far they shall endeavour
to relieve them. They assume the exclusive power of settling not only
the mode, but the quantity, of this payment.
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