morally bound by their acts: And Britons would then lofe the glory, which Plato afcribed to the citizens of Athens, of being at once the masters and flaves of the laws. The divifion of the fovereignty of these realms. into three eftates, which, acting in concert, we denominate parliament, by reciprocal checks, and reciprocal aids, gives our civil polity advantages enjoyed by no other in Europe. Yet it was an apophthegm of the great Lord Treasurer Burleigh that England could never be ruined but by a parliament. And the doctrine of its omnipotence, which fucceeded that of the divine and indefeasible right of our kings, has contributed to the lofs of America, as well as to the feparation of Ireland; and may, hereafter, prove fubverfive of our liberties. For with the fpecious obfervance of every form of our conftitution, the effence of it may be annihilated; as occurred at Rome, under the defpotifm of Auguftus: For the fenate retained themselves the image of freedom, whilft they gave a full fanction to his ufurpation. Indeed corporate bodies, when they affect unlimited power, are capable of proceeding to greater lengths than any individual. Supreme authority is perfectly diftinct from arbitrary or abfolute power. The one is founded on certain fundamental principles, and limited by * Blackstone. certain certain conftitutional restrictions; whilft the other is unconditional, and without all rational control. A juft government is obliged to the most ferupulous attention to the original ends of its inftitution. Nor can even wife and legitimate ends be pursued by means inconfiftent with equity, because no policy can ever fuperfede the laws of morality. And this rather dignifies, than derogates from, sovereign dominion. For the Deity himself is bounded, in the exercise of power, not only by phyfical impoffibilities, but by the rectitude of his divine nature. Compulfion has been faid to be the effence of government.* But, I apprehend, compulfion is here mistaken for a power to compel; otherwise, there can be no diftinction between government and tyranny. The former is inftituted for the public weal, and, when fo administered as to promote its falutary ends, will have the confidence, the refpect, and the voluntary obedience of a great majority of its members. Whereas the latter, according to a recent definition of eastern defpotifin, regards the fovereign as poffeffed of all, and the people of no rights." It exacts what a wife man cannot freely give, and commands what a good man ought not to perform. "The state "of every king," fays the preamble to one of our acts of parliament, "confifts more affuredly Soame Jenyns. "in the love of the fubjects towards their prince, "than in the dread of laws made with rigorous pains." But the love of the fubject can alone be fecured by a full conviction that the fupreme magiftracy is cordially interested in his profperity and happiness. And this is beft evinced by a reluctance to impofe unneceffary burthens; by equity and impartiality in the affeffment and collection of them, and by a readiness to participate in the facrifice of private interest to public good. The Roman emperor, Marcus Aurelius, fold the furniture of the imperial palace, together with his own vestments, and thofe of the emprefs, rather than levy a new tax on the people! + III. In fupport of the moral obligation to pay taxes, it is juftly urged, that by our refufal to grant fuch contributions, we not only injure the commonwealth, but caft upon others that debt, which we ought to discharge ourselves. A venerable philofopher has, in a very appofite manner, illustrated this argument, by the following analogy. "What should we think of a companion, who having fupped with his friends at "a tavern, and partaken equally of the joys of "the evening with the reft of us, would never"theless contrive, by fome artifice, to fhift his • See Blackstone's Commentaries, vol. IV. P. 17. "share "fhare of the reckoning upon others, to go fcot "free? If a man, who practised this, would, "when detected, be deemed and called a fcoun"drel, what ought he to be called, who can "enjoy all the ineftimable benefits of public "society, and yet contrive to evade paying his just share of the expence, and wrongfully throw "it upon his honefter, and, perhaps, poorer "neighbors ?"* But suppose the share to be unjust, or partially demanded; is the impofition to be fubmitted to without complaint or remonftrance? The plea of equity, which authorizes one to withhold a public fubfidy, if well founded, must be clearly difcernible by the understanding of his neighbor, and ought alike to direct his conduct. Should he, therefore, through the want of patriotism, or the fear of penalty, acquiefce in oppreffion, he defervedly incurs both the blame and the fuffering. Mr. Hampden withstood the affeffment of ship-money, in oppofition to the unanimous opinion of the twelve judges; and in vindication of the unalienable rights of his fellowfubjects, expofed himself, for the trifling fum of twenty fhillings, to the indignation, and rigorous perfecution of the court. I am fenfible that pride, refentment, faction, and felf-intereft fet themselves in opposition to the state; and, that men, fo actuated, may falfely * Franklin's Political and Mifcellaneous Pieces, p. 69. affume affume the motives and principles of the confcientious and the good. Penalties, therefore, are wifely annexed to the infringement of the laws of revenue: And authority is properly exerted in the ordinary courfe of government, to awe the refractory into fubmiffion. But it muft ftill reft with the people, ultimately, to decide concerning the moral force of that obligation to pay any particular tax, which is antecedent to the penalty incurred by disobedience; because fuch decifion can be referred to no other tribunal, without the most egregious folecifm. And, where can the cafe be fhewn, in which the judgment and determination of the many hath not received its commencement in the judgment and determination of the few, and even of an individual? The right, therefore, must be admitted to fubfift in both; though the exercise of it can only be juftified on extraordinary occafions. (c) Nor can danger be apprehended to a well governed fociety from this doctrine. For oppreffion must be manifeft and heavy, before it will be generally refifted; and partial offences, unfupported by public opinion, will be readily prevented by a vigilant police, or compensated by pecuniary mulets. The refufal of Mr. Townsend, a very respectable magiftrate in London, to pay his affeffinent to the land-tax, is within the memory of every gentleman prefent. He grounded this refufal on the arbitrary proceedings of the VOL. III. C houfe |