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Part of this is true; but the old member seems not to perceive, that, if his brethren of the legislature know this as well as himself, the Americans are in no danger of oppression, since by men commonly provident they must be so taxed, as that we may not lose one way, what we gain another.

The same old member has discovered, that the judges formerly thought it illegal to tax Ireland, and declares that no cases can be more alike than those of Ireland and America; yet the judges whom he quotes have mentioned a difference. Ireland, they say, “hath a parliament of its own.” When any colony has an independent parliament, acknowledged by the parliament of Britain, the cases will differ less. Yet, by the sixth of George the first, chapter fifth, the acts of the British parliament bind Ireland.

It is urged, that when Wales, Durham, and Chester were divested of their particular privileges, or ancient government, and reduced to the state of English counties, they had representatives assigned them.

To those from whom something had been taken, something in return might properly be given. To the Americans their charters are left, as they were, nor have they lost any thing, except that of which their sedition has deprived them. If they were to be represented in parliament, something would be granted, though nothing is withdrawn.

The inhabitants of Chester, Durham, and Wales were invited to exchange their peculiar institutions for the power of voting, which they wanted before. The Americans have voluntarily resigned the power of voting, to live in distant and separate governments; and what they have voluntarily quitted, they have no right to claim.

It must always be remembered, that they are represented by the same virtual representation as the greater part of Englishmen; and that, if by change of place, they have less share in the legislature than is proportionate to their opulence, they, by their removal, gained that opulence, and had originally, and have now, their choice of a vote at home, or riches at a distance.

We are told, what appears to the old member and to others, a position that must drive us into inextricable absurdity: that we have either no right, or the sole right, of taxing the colonies. The meaning is, that if we can tax them, they cannot tax themselves; and that if they can tax themselves, we cannot tax them. We answer, with very little hesitation, that, for the general use of the empire, we have the sole right of taxing them. If they have contributed any thing in their own assemblies, what they contributed was not paid, but given; it was not a tax or tribute, but a present. Yet they have the natural and legal power of levying money on themselves for provincial purposes, of providing for their own expense at their own discretion. Let not this be thought new or strange; it is the state of every parish in the kingdom.

The friends of the Americans are of different opinions. Some think, that, being unrepresented, they ought to tax themselves; and others, that they ought to have representatives in the British parliament.

If they are to tax themselves, what power is to remain in the supreme legislature? That they must settle their own mode of levying their money is supposed. May the British parliament tell them how much they shall contribute? If the sum may be prescribed, they will return few thanks for the power of raising it; if they are at liberty to grant or to deny, they are no longer subjects.

If they are to be represented, what number of these western orators are to be admitted? This, I suppose, the parliament must settle; yet, if men have a natural and unalienable right to be represented, who shall determine the number of their delegates? Let us, however, suppose them to send twenty-three, half as many as the kingdom of Scotland, what will this representation avail them? To pay taxes will be still a grievance. The love of money will not be lessened, nor the power of getting it increased.