1636, Maryland in 1650, Massachusetts in 1661, Rhode Island in 1664, Virginia in 1665, declared that taxes should not be imposed save by consent of the freemen or their representatives. That distinguished statesman, John Adams, who understood perfectly the condition of colonial interests, thus presents the current sentiment on this question: "The authority of Parliament was never generally acknowledged in America. More than a century since, Massachusetts and Virginia both protested against the act of navigation, and refused obedience, for this very reason, because they were not represented in Parliament, and were therefore not bound, and afterward confirmed it by their own provincial authority. And from that time. to this, the general sense of the Colonies has been, that the authority of Parliament was confined to the regulation of trade, and did not extend to taxation or internal legislation."

TAXATION.

To cripple the energies and retard the growth of the Colonies seemed to be an enterprise worthy the highest efforts of the parent country. The colonial trade was monopolized at an early day and made to pay tribute to the treasury of England. At an early period to avoid the heavy duties which were imposed in that country, tobacco was shipped direct to Holland. A decree was soon issued requiring all goods to be landed first in England, and the duties paid. The employment of Holland merchantmen as carriers evaded this decree until the issue of the "navigation act," in the year 1651; in which it was ordained that no merchandise should be carried into or exported from the Colonies save in English ships.

It was supposed that Britain would not attempt, in her exercise of authority, to go beyond the foreign trade.

Not so. In the year 1672 a tariff of duties was imposed on various articles of inter-colonial traffic. To counteract so illiberal a policy, home industry set in motion various manufacturing interests. Again was felt the weight of English authority, and these enterprises were so crippled and fettered in their operations as to render all efforts abortive.

These movements were followed up by the impost of additional duties on imports, and with provisions for a more rigid enforcement of the regulations for collecting the revenue. A still bolder step even was in prospect,the declared policy of the ministry to resort to direct taxation. In order to avert this blow public meetings were held, petitions and remonstrances to the king and Parliament were drafted, and agents sent with them to England. It availed nothing. The decree was fixed. In 1765 the famous Stamp Act was passed. According to its provisions all writings were null and void unless executed on paper bearing a stamp; the cost of which was from three pence to four pounds. Newspapers, pamphlets, and almanacs were likewise subject to a tax, as were indeed all the advertisements which they contained.

The passage of this Act, striking as it did a heavy blow at the highest interests of the colonists, served only to augment their courage and unite their strength. Resolutions denying the right of Britain to tax the Colonies without their consent were immediately introduced into the House of Burgesses of Virginia, and were, under the lead of the bold and fearless Henry, triumphantly passed. The indignation of the people was aroused. From New York, Massachusetts, and the entire country went forth a solemn and earnest protest. In October, 1765, the Colonies met by delegates in convention at New York, to consult on measures for relief. All the Colonies,

save New Hampshire, were represented. Timothy Ruggles was elected President of the Convention. A declaration of rights and grievances was prepared, wherein it was asserted that the colonists were entitled to all the inherent rights and liberties of his majesty's natural born subjects within the kingdom of Great Britain; that no taxes could be imposed upon Englishmen without their consent; that the right of trial by jury was an essential right of colonial subjects; that the Stamp Act and all other acts extending the jurisdiction of the Court of Admiralty beyond its ancient limits, tend to subvert the rights and liberties of the people; and that it was the province of the colonists to petition the king on all grievances whatsoever. The petitions and remonstrances sent to the king and Parliament, while breathing a spirit of loyalty, were manly and dignified in their tone; the expression of men who knew their rights, and who would not shrink from their maintenance.

The action of the Convention was sustained by the people. As the time drew near when the stamp act was to go into operation the most intense excitement pervaded all the Colonies. In New York the stamps were destroy. ed by the people, and the merchants of that city resolved to make no more importations from the mother country until this and other obnoxious measures were repealed. This determination was endorsed by the business men in all the commercial marts. The determination of the people could not be mistaken. It was apparent that this law could be enforced only by an appeal to arms; and to this extremity the British government was not prepared to go. A change occurring in the ministry, the stamp act was repealed; but Parliament, to save an appearance of dig nity and a semblance of power, followed up the repeal by the assertion of its right "to bind the colonies in all cases whatsoever." The apprehensions to which this declaration

RESISTANCE TO TAXATION.

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gave rise were too soon rendered a reality. In 1767 an impost was made on all glass, paper, paints and teas which should be imported into the Colonies from England. The Acts of Navigation and Trade were re-enforced. The internal affairs of the Colonies were also deemed worthy the attention of Parliament. The Assembly of New York refusing to provide for the expenses of the British troops, was deprived of its authority until it complied with the will of Parliament. Troops were sent out to overawe and coerce the refractory colonists in their determined resistance to the enactments of England. The means were unsuccessful. In vain did the governors remonstrate with their legislatures, which, refusing compliance, were prorogued in displeasure.

The General Court of Massachusetts being convened for the purpose of raising money, found the State House empaled by an armed soldiery. The governor declined to remove the troops; and, in retaliation, the Court refused to enter upon the business for which it was convened; but directed its attention to the consideration of the colonial grievances, which were set forth in a series of resolutions; the rights of the Colonies were reiterated and the aggressions of England denounced. An order to raise money to defray the expenses of the troops already incurred was met with a peremptory refusal, as were all appropriations to meet similar expenses in the future.

In April, 1770, the duties on all articles embraced in the Act of 1768, save those on tea, were removed. The colonists could not be appeased by any half measures, and their opposition to importation, under its restrictions, was insisted upon. By this means a large quantity of tea was accumulated in England. An especial provision was made to facilitate its shipment and sale in America. Large quantities were sent over to the principal seaport

towns. It found no market. That sent to Charleston was stored in damp cellars where it spoiled. At Philadelphia and New York the citizens would not permit it to be landed. At Boston the captains were ordered by the people to return with their cargoes. With this command the officers were willing to comply, but the colonial officials would not furnish them with their clearances. The people were unwilling that the tea should be landed, as it then might be sold, and a precedent for taxpaying established. It was resolved by the citizens, assembled in Faneuil Hall to the number of seven thousand, "that the tea should not be landed; no duties should be paid, and that it should be returned in the same bottoms." The expression of the people being disregarded, a company of men disguised in Indian costume boarded the vessel, broke open three hundred and forty-two chests of tea and emptied their contents into the sea.

Indignant at the bold and daring conduct of the Americans, especially the inhabitants of Massachusetts Bay, Parliament passed an act, since known as the Boston Port Bill, closing the harbor of that town, and interdicting all trade therewith until satisfaction was rendered for the property destroyed. Coercion was also exercised by withdrawing from the colonists the political rights hitherto enjoyed, and vesting the power of appointment in the king. Troops had already been quartered upon the people without their consent, and now came the additional command that the Colonies should provide means for defraying the expenses of the soldiers.

Legislation was impotent to make an obedient people. Undaunted by threats and intimidations, the inhabitants of Massachusetts assembled in public meeting, and gave utterance in bold and eloquent terms against these reckless and high-handed attempts to wrest from them