acting "the infinuations of men with factious and "feditious views," is, by a difclaimer of the intention of taxing for revenue, as a conftant invariable fentiment and rule of conduct in the government of America.

I remember that the noble lord on the floor, not in a former debate to be fure (it would be diforderly to refer to it, I fuppofe I read it somewhere), but the noble lord was pleased to say, that he did not conceive how it could enter into the head of man to impofe fuch taxes as those of 1767; I mean thofe taxes which he voted for impofing, and voted for repealing; as being taxes, contrary to all the principles of commerce, laid on British manufac

tures.

I dare fay the noble lord is perfectly well read, Decause the duty of his particular office requires he

hould be fo, in all our revenue laws; and in the policy which is to be collected out of them. Now, Sir, when he had read this act of American revenue, and a little recovered from his astonishment, I fuppofe he made one ftep retrograde (it is but one) and looked at the act which stands just before in the ftatute book. The American revenue act is the forty-fifth chapter; the other to which I refer is the forty-fourth of the fame feffion. These two acts are both to the fame purpose; both revenue acts; both taxing out of the kingdom; and both taxing British manufactures exported. As the 45th

is an act for raising a revenue in America, the 44th is an act for raifing a revenue in the Ifle of Man. The two acts perfectly agree in all refpects, except one. In the act for taxing the Isle of Man, the noble lord will find (not, as in the American act, four or five articles) but almost the whole body of British manufactures, taxed from two and a half to fifteen per cent. and fome articles, such as that of fpirits, a great deal higher. You did not think it uncommercial to tax the whole mafs of your manufactures, and, let me add, your agriculture too; for, I now recollect, British corn is there alfo taxed up to ten per cent. and this too in the very head quarters, the very citadel of fmuggling, the Isle of Man. Now will the noble lord condefcend to tell me why he repealed the taxes on your manufactures fent out to America, and not the taxes on the manufactures exported to the Ifle of Man? The principle was exactly the fame, the objects charged infinitely more extenfive, the duties, without comparison higher. Why? why, notwithstanding all his childish pretexts, because the taxes were quietly fubmitted to in the Ifle of Man; and because they raised a flame in America. Your reafons were political, not commercial. The repeal was made, as lord Hillsborough's letter well expreffes it, to regain "the confidence and affec"tion of the colonies, on which the glory and fafety of the British empire depend." A wife

and

and juft motive furely, if ever there was fuch, But the mifchief and dishonour is, that you have not done what you had given the colonies just cause to expect, when your minifters difclaimed the idea of taxes for a revenue. There is nothing fimple, nothing manly, nothing ingenuous, open, decifive, or steady, in the proceeding, with regard either to the eqntinuance or the repeal of the taxes. The whole has an air of littleness and fraud. The article of tea is flurred over in the circular letter, as it were by accident—nothing is said of a resolution either to keep that tax, or to give it up. There is no fair dealing in any part of the tranfaction.

If you mean to follow your true motive and your publick faith, give up your tax on tea for raising a revenue, the principle of which has, in effect, been disclaimed in your name; and which produces you no advantage; no, not a penny. Or, if you choose to go on with a poor pretence inftead of a folid reason, and will ftill adhere to your cant of commerce, you have ten thoufand times more strong commercial reafons for giving up this duty on tea, than for abandoning the five others that you have already renounced.

The American confumption of teas is annually, I believe, worth 300,000l. at the least farthing. If you urge the American violence as a juftification of your perfeverance in enforcing this tax,

you know that you can never anfwer this plain queftion-Why did you repeal the others given in the fame act, whilft the very fame violence fubfifted?-But you did not find the violence cease upon that conceffion.-No! because the conceffion was far fhort of fatisfying the principle which lord Hillsborough had abjured! or even the pretence on which the repeal of the other taxes was announced: and because, by enabling the East India company to open a fhop for defeating the American refolution not to pay that fpecifick tax, you manifeftly fhewed a hankering after the principle of the act which you formerly had renounced. Whatever road you take leads to a compliance with this motion. It opens to you at the end of every vifto. vifto. Your commerce, your policy, your promifes, your reasons, your pretences, your confiftency, your inconfiftency-all jointly oblige you to this repeal.

.

But still it sticks in our throats, if we go fo far, the Americans will go farther.-We do not know that. We ought, from experience, rather to prefume the contrary. Do we not know for certain, that the Americans are going on as faft as poffible, whilft we refufe to gratify them? can they do more, or can they do worfe, if we yield this point? I think this conceffion will rather fix a turnpike to prevent a further progrefs. It is impoffible to anfwer for bodies of men. But I am fure the

natural

natural effect of fidelity, clemency, kindness in governours, is peace, good-will, order, and esteem, on the part of the governed. I would certainly, at leaft, give these fair principles a fair trial; which, fince the making of this act to this hour, they never have had.

Sir, the honourable gentleman having spoken what he thought neceffary upon the narrow part of the fubject, I have given him, I hope, a fatisfactory anfwer. He next preffes me by a variety of direct challenges and oblique reflections to fay fomething on the hiftorical part. I fhall therefore, Sir, open myfelf fully on that important and delicate fubject; not for the fake of telling you a long story (which, I know, Mr. Speaker, you are not particularly fond of), but for the fake of the weighty inftruction that, I flatter myfelf, will neceffarily refult from it. It fhall not be longer, if I can help it, than fo ferious a matter requires.

Permit me then, Sir, to lead your attention very far back; back to the act of navigation; the corner ftone of the policy of this country with regard to its colonies. Sir, that policy was, from the beginning, purely commercial; and the commercial fyftem was wholly reftrictive. It was the fyftem of a monopoly. No trade was let loose from that constraint, but merely to enable the colonists to difpofe of what, in the courfe of your trade, you could not take; or to enable them to difpofe of

fuch