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OF THЕ

LITERARY AND PHILOSOPHICAL

SOCIETY OF MANCHESTER.

An INQUIRY into the PRINCIPLES and LIMITS of TAXATION as a Branch of MORAL and POLITICAL PHILOSOPHY; by THOMAS PERCIVAL, M. D. F. R. S. Lond. and Edinb. Member of the Royal Society of Medicine at Paris; of the Royal Soc. of Agriculture at Lyons; and of the Philofophical Soc. at Philadelphia, &c. &c.*

MAN

MANCHESTER MARCH 24, 1785.

AN has a natural right to life, liberty, and property. Life is the gift of God, and held under his difpofal and authority: Liberty is effential to the perfection of a rational, a moral, and

This little tract was written for difcuffion in the Literary and Philofophical Society, at a period when taxation was a fubject peculiarly interefting to the inhabitants of Manchester, on account of a recent duty on the cotton manufactory ; which was afterwards repealed, through the candour and wisdom VOL. III.

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and an accountable agent: And property refults from the exertion of those powers and faculties, which the Deity has bestowed, which duty calls forth into action, and which are neceffary to wellbeing, and even to felf-prefervation. These feveral rights involve the lawfulness of their fupport, and the guilt of their invafion. An attack upon his life or liberty will justify a man, in the defence of them, even to the deprivation of the life or liberty of his enemy. And the invafion of his property will warrant his reprisals on the property of the invader. But the ability of an individual would frequently be inadequate to the defence or protection of his rights; nor could he judge, with impartiality, concerning the punishment due to the violation of them. In a ftate of fociety, therefore, individuals give up to the civil magistrate, as their representative, the right of protection and punishment. This right becomes a public one, and is to be defended by the collective power, and united expence of the community. From these principles flow the duty of allegiance, the authority of laws, and the claims of revenue. To refift the attack of foreign enemies, fleets and

of parliament. It was ballotted for infertion in a former volume of the Society's Memoirs, but was then withdrawn by the author, and has fince been revifed and enlarged. An Appendix is added, at the end of this volume, containing fupplementary notes and illuftrations.

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