There is another late act of parliament, which appears to me to be unconstitutional, and as destructive to the liberty of these colonies, as that mentioned in my last letter; that is, the act for granting the duties on paper, glass, &c. [the Townshend Act].

The parliament unquestionably possesses a legal authority to regulate the trade of Great-Britain and all her colonies. Such an authority is essential to the relation between a mother country and her colonies; and necessary for the common good of all. He, who considers these provinces as states distinct from the British empire, has very slender notions of justice, or of their interests. We are but parts of a whole; and therefore there must exist a power somewhere to preside, and preserve the connection in due order. This power is lodged in the parliament; and we are as much dependent on Great-Britain, as a perfectly free people can be on another.

I have looked over every statute relating to these colonies, from their first settlement to this time; and find every one of them founded on this principle, till the Stamp Act administration. All before, are calculated to regulate trade, and preserve or promote a mutually beneficial intercourse between the several constituent parts of the empire; and though many of them imposed duties on trade, yet those duties were always imposed with design to restrain the commerce of one part, that was injurious to another, and thus to promote the general welfare. The raising a revenue thereby was never intended . . $#151; Never did the British parliament, till the period above mentioned think of imposing duties in America, F0R THE PURPOSE OF RAISING A REVENUE. .

Here we may observe an authority expressly claimed and exerted to impose duties on these colonies; not for the regulation of trade; not for the preservation or promotion of a mutually beneficial intercourse between the several constituent parts of the empire, heretofore the sole objects of parliamentary institutions; but for the single purpose of levying money upon us.

This I call an innovation; and a most dangerous innovation. It may perhaps be objected, that Great-Britain has a right to lay what duties she pleases upon her exports, and it makes no difference to us, whether they are paid here or there.

To this I answer. These colonies require many things for their use, which the laws of Great-Britain prohibit them from getting any where but from her. Such are paper and glass.

That we may be legally bound to pay any general duties on these commodities relative to the regulation of trade, is granted; but we being obliged by the laws to take from Great-Britain, any special duties imposed on their exportation to us only, with intention to raise a revenue from us only, are as much taxes, upon us, as those imposed by the Stamp Act.

What is the difference in substance and right whether the same sum is raised upon us by the rates mentioned in the Stamp Act, on the use of paper, or by these duties, on the importation of it. It is only the edition of a former book, shifting a sentence from the end to the beginning....

Some persons perhaps may say, that this act lays us under no necessity to pay the duties imposed, because we may ourselves manufacture the articles on which they are laid; whereas by the Stamp Act no instrument of writing could be good, unless made on British paper, and that too stamped.

I am told there are but two or three glass-houses on this continent, and but very few paper-mills; and suppose more should be erected, a long course of years must elapse, before they can be brought to perfection. This continent is a country of planters, farmers, and fishermen; not of manufacturers. The difficulty of establishing particular manufactures in such a country, is almost insuperable. .

Great-Britain has prohibited the manufacturing iron and steel in these colonies, without any objection being made to her right of doing it. The like right she must have to prohibit any other manufacture among us. Thus she is possessed of an undisputed precedent on that point. This authority, she will say, is founded on the original intention of settling these colonies; that is, that we should manufacture for them, and that they should supply her with materials.

Here then, my dear country men ROUSE yourselves, and behold the ruin hanging over your heads. If you ONCE admit, that Great-Britain may lay duties upon her exportations to us, for the purpose of levying money on us only, she then will have nothing to do, but to lay those duties on the articles which she prohibits us to manufacture—and the tragedy of American liberty is finished. . . . If Great-Britain can order us to come to her for necessaries we want, and can order us to pay what taxes she pleases before we take them away, or when we land them here, we are as abject slaves as France and Poland can shew in wooden shoes, and with uncombed hair.