Note 35 — LORD MANSFIELD. ON THE RIGHT OF ENGLAND TO TAX AMERICA. HOUSE OF LORDS, FEBRUARY 3, 1766.

Note 35, p. 160.—This argument of Mansfield drawn from the Navigation Acts is fully refuted by Burke in his speech on “American Taxation.” Burke takes the ground that none of these acts were passed for the sake of revenue, but that all of them were designed simply to give direction to trade. He also shows that there is a marked distinction between external and internal taxation. The whole of Burke’s speech may well be read with profit in connection with that of Mansfield.