Note 27 — LETTER VI.

'If any one should observe, that no opposition has been made to the legality of the 4th Geo. III. ch. 15, which is the first act of parliament that ever imposed duties on the importations in America, for the express purpose of raising a revenue there, I answer, first, that tho' that act expressly mentions the raising a revenue in America, yet it seems that it had as much in view, "the improving and securing the trade between the same and Great-Britain," which words are part of its title, and the preamble says, "Whereas it is expedient that new provisions and regulations should be established for improving the revenue of this kingdom, and for extending and securing the navigation and commerce between Great-Britain and your Majesty's dominions in America, which, by the peace, have been so happily extended and enlarged, &c." 'Secondly, all the duties mentioned in that act, are imposed solely on the productions and manufactures of foreign countries, and not a single duty laid on any production or manufacture of our mother country. Thirdly, the authority of the provincial assemblies is not therein so plainly attacked, as by the last act, which makes provision for defraying the charges of the administration of justice, and the support of civil government, 4thly, That it being doubtful whether the intention of the 4th Geo. III. ch. 15, was not as much to regulate trade as to raise a revenue, the minds of the people here were wholly engrossed by the terror of the Stamp-act, then impending over them, about the intention of which they could be in no doubt.'

'These reasons so far distinguish 4th Geo. III. ch. 15, from the last act, that it is not to be wondered at, that the first should have been submitted to, though the last should excite the most universal and spirited opposition. For this will be found on the strictest examination to be, in the principle on which it is founded, and in the consequences that must attend it, if possible, more destructive than the Stamp-act. It is, to speak plainly, a prodigy in our laws, not having one British feature.'